Procedure for Reducing Dependents

Section 1 Article 10 Circular 105/2020/TT-BTC stipulates the alteration of taxpayer registration information that does not change the direct tax administration agency, thereby for the procedures to cancel or reduce dependents who have previously registered for family circumstance-based deduction, the following steps must be taken:

"3. Taxpayers being individuals specified at Points k, l, n, Clause 2, Article 4 of this Circular with changes in their taxpayer registration information and that of their dependents (including cases of changing the direct tax administration agency) shall submit the dossiers to the income-paying agency or the Tax Department, Regional Tax Department where the individual has registered for permanent or temporary residence (in case the individual does not work at the income-paying agency) as follows:

a) Dossiers for changing taxpayer registration information in the case of submission through the income-paying agency, include: Authorization document (in case there has not been an authorization document for the income-paying agency before) and copies of the documents with changes in information related to the taxpayer registration of the individual or dependent.

The income-paying agency is responsible for aggregating the change information of the individual or dependent into the Taxpayer registration declaration form No. 05-DK-TH-TCT or form No. 20-DK-TH-TCT issued together with this Circular and sending it to the direct tax administration agency managing the income-paying agency.

b) Dossiers for changing taxpayer registration information in case of direct submission at the tax agency include:

- Adjustment, supplementation declaration of taxpayer registration information form No. 08-MST issued together with this Circular;

- Copy of the Citizen Identification Card or a copy of valid Identification Card for dependents who are Vietnamese nationals; a copy of the valid Passport for dependents who are foreign nationals or Vietnamese nationals residing abroad in case the taxpayer registration information on these documents changes."

Please refer to the above regulations for correct implementation.

Respectfully!