The procedure of registering dependents when paying personal income tax will be abolished.

The Ministry of Finance proposes to abolish separate administrative procedures for registering dependents for family deductions for individuals with income from salaries and wages.

The Ministry of Justice has just published documents on the appraisal of the draft Decree detailing a number of articles of the Law on Tax Administration. In particular, the Ministry of Finance proposed to remove the registration of dependents for individuals with income from salaries and wages when paying personal income tax (PIT).

Specifically, the draft removes the dependent registration form and changes the name of the file components, proposing to combine the dependent registration procedure with the first-time tax registration administrative procedure. However, to ensure that the file components are not duplicated, the information on this declaration can be retrieved from the National Database on the relationship information of taxpayers and dependents based on the personal identification code used as the tax code.

The procedure of registering dependents when paying personal income tax will be abolished (Illustration photo: KT)

According to the explanation of the Ministry of Finance, the merging of these two administrative procedures is to avoid duplication of dossier components, and at the same time take advantage of the existing electronic database. Information on dependents will be queried from the National Population Database and the connected data systems of the Tax sector, based on the personal identification code used as the tax code.

As a result, taxpayers do not need to repeatedly declare information already available in the system. Tax authorities can automatically compare the relationship between taxpayers and dependents, reducing the volume of documents that must be processed manually and improving accuracy when determining family deductions.

For common cases such as taxpayers registering dependents as children, parents, spouses, the tax authority's information technology application can automatically query from the National Population Database, without requiring taxpayers to submit additional supporting documents.

This consolidation of administrative procedures will help taxpayers avoid difficulties in declaring, calculating, and paying taxes, and at the same time avoid declaring many duplicate information. When registering for dependent tax, taxpayers only need to declare a single set of identifying information (full name, date of birth, personal identification code), the system will automatically update the family deduction file.

For tax authorities, this reform will significantly reduce the number of records that need to be processed, while ensuring accuracy in identifying and updating dependent information. When data is synchronized between the National Databases and the tax management system, the issuance of tax codes for dependents will also be automated, faster and more transparent.

However, in the case of taxpayers registering dependents who are other individuals without a place to rely on, because the documents and proof papers have not been integrated electronically (such as confirmation from local authorities of support obligations, disability certificates, etc.), it is still necessary to have the tax authority review and control before granting tax codes and calculating family deductions for dependents as at present.

According to Diep Diep/VOV.VN

Source: https://baovinhlong.com.vn/thoi-su/202510/se-bo-thu-tuc-dang-ky-nguoi-phu-thuoc-khi-nop-thue-thu-nhap-ca-nhan-a2c1bdd/