Legal News

[Taxation] Information from the National Tax Agency regarding registration for dependent deduction for grandparents

2024/10/10

The General Department of Taxation issued Official Letter No. 4298/TCT-DNNCN on September 26, 2024, providing guidance on the policy regarding the registration of dependent deductions for personal income tax.

The letter stated that if an individual worker is directly supporting their grandparents (maternal or paternal) and meets the conditions specified in Article 104, Paragraph 2 of the Marriage and Family Law No. 52/2014/QH13, they may be registered as eligible for the dependent deduction in accordance with the law.

Article 104, Paragraph 2 of the Marriage and Family Law No. 52/2014/QH13 stipulates the following:
“104. Rights and Obligations of Grandparents and Grandchildren
2. Grandchildren have the obligation to respect, care for, and support their grandparents. If grandparents have no children to support them, adult grandchildren assume the obligation to support them.”

Employees who meet the above conditions may now register for the dependent deduction, but please note that they must submit proof of dependent status to the tax office. For details on the required documents, please refer to Article 9, Paragraph 1 of Circular No. 111/2013/TT-BTC issued by the Ministry of Finance and Article 1 of Circular No. 79/2022/TT-BTC issued by the Ministry of Finance. For more specific individual guidance, we recommend consulting the relevant tax authority.

References:
• Official Letter No. 4298/TCT-DNNCN dated September 26, 2024
• Article 104, Paragraph 2 of the Marriage and Family Law No. 52/2014/QH13
• Article 9, Paragraph 1 of Circular No. 111/2013/TT-BTC
• Article 1 of Circular No. 79/2022/TT-BTC