How to transfer dependents when filing personal income tax

In response to this question, the Tax Department said that Circular 111/2013/TT-BTC stipulates that each dependent can only be deducted once for a taxpayer in a tax year. Thus, in the case that the father has registered for family deduction for a dependent child, the mother must end the calendar year before she can register for family deduction for a dependent child.

In addition, there are two steps to transfer the dependent registration. The first is to end the dependent's family deduction at the father's side. If the dependent has been registered before, it is necessary to register to end the dependent's family deduction.

Next, it is necessary to register for the mother's dependent family deduction. Taxpayers can submit the dependent registration application as follows: Form 20-DKT-TH-TCT/20-DKT-TCT (or can register through the income paying organization); Citizen ID card, child's birth certificate.

Each dependent can only be deducted once per taxpayer in the tax year. (Illustration photo).

Recently, the National Assembly Standing Committee voted to approve a resolution adjusting the family deduction level of personal income tax, applicable from the 2026 tax period.

Accordingly, the deduction level is increased to 15.5 million VND/month for taxpayers and 6.2 million VND/month for each dependent, causing the budget to reduce revenue by about 21,000 billion VND/year.

According to calculations, an individual taxpayer (if there are no dependents) with an income of 17 million VND/month, after deducting 10.5% insurance premiums, will have 1.785 million VND plus 15.5 million VND (deduction for the taxpayer himself), so he does not have to pay tax (the income exceeding 17.285 million VND/month will be subject to tax with a tax rate starting from 5%).

In case an individual taxpayer has 1 dependent with an income of 24 million VND/month, after deducting insurance premiums (2.52 million VND) plus 15.5 million VND (deduction for the taxpayer himself), plus 6.2 million VND (deduction for 1 dependent), he will not have to pay tax (the income exceeding 24.22 million VND/month will be subject to tax with a tax rate starting from 5%).

In case the individual taxpayer has 2 dependents, in this case the income level of 31,155 million VND/month is still not subject to tax (the income exceeding 31,155 million VND/month will be subject to tax with a tax rate starting from 5%).

HOANG DUNG

Source: https://vtcnews.vn/cach-chuyen-nguoi-phu-thuoc-khi-nop-thue-thu-nhap-ca-nhan-ar984115.html