On May 30, 2024, the Binh Duong Provincial Tax Department issued Official Dispatch No. 14748/CTBDU-TTHT regarding personal income tax policy.
Based on Clause 2, Article 42 of the Tax Administration Law No. 38/2019/QH14; Point c, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, by the Ministry of Finance, guiding personal income tax; Article 44 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019; to be eligible for family circumstance deductions for dependents such as children, spouse, or parents, the taxpayer must register within the following deadlines:
For cases where the taxpayer authorizes the income-paying organization to register for tax, the deadline for registering family circumstance deductions for dependents is the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization dossiers. Specifically, for the year 2023, the deadline is April 1, 2024.
For cases where the taxpayer directly registers for tax, the deadline for registering family circumstance deductions for dependents is the last day of the fourth month from the end of the calendar year for the personal income tax finalization dossier of individuals who directly finalize their taxes. Specifically, for the year 2023, the deadline is May 2, 2024.
If the registration for family circumstance deductions for dependents is not completed within the aforementioned deadlines, the taxpayer will not be eligible for the family circumstance deductions for dependents when finalizing personal income tax for the tax year 2023.
