Procedure for registering dependent (Child) deductions for foreign workers residing in Vietnam (Perm

During the tax settlement process, it is important to register information about dependents, like children, with the tax authority. This allows individuals to get tax deductions and family-related allowances. The deduction amount for each dependent is 4.4 million Vietnamese dong per month. If individuals register directly at the tax authority, they need to submit various documents like the dependent registration form, ID cards, and birth certificates. If they register through organizations, they still need to provide these documents. The income payer also needs to submit tax forms. Registering dependents requires careful preparation and providing all necessary documents for accurate registration. During the tax settlement process, registering information about dependents, such as children, with the tax authority is a crucial step. This allows individuals to benefit from appropriate tax deductions and optimize family-related allowances. The deduction amount for each dependent The deduction amount for each dependent is 4.4 million Vietnamese dong per month. For individuals submitting dependent deduction registration directly at the tax authority, the dossier includes the dependent registration form according to Form 07-DKNPTT-NCN issued together with Appendix 2 of Circular No. 80-2021-TTBTC dated September 29, 2021 by the Ministry of Finance, a copy of the Citizen Identity Card, CCCD, or a copy of the ID card still valid for dependents who are Vietnamese nationals aged 14 and above, a copy of the birth certificate or passport still valid for dependents who are Vietnamese nationals under 14 years old, a copy of the passport still valid for dependents who are foreign nationals or Vietnamese nationals living abroad, submit the dossier to the tax department, the tax department in the area where the individual resides, registered permanent or temporary residence. In case individuals register family deduction through organizations, individuals paying income, the dossier includes a copy of the Citizen Identity Card, CCCD, or a copy of the ID card still valid for dependents who are Vietnamese nationals aged 14 and above, a copy of the birth certificate or a copy of the passport still valid for dependents who are Vietnamese nationals under 14 years old, a copy of the passport for dependents who are foreign nationals or Vietnamese nationals living abroad. The income payer submits the Comprehensive Income Tax Return and sends the Tax Registration Declaration Form, Form 20, DKPH-TCT, to the directly managing tax authority. In case the individual authorizes the income payer to register taxes for the dependents, submit the tax registration dossier at the income payer's office. Conclusion. Registering dependents, such as children, with the tax authority requires specific steps, including submitting documentation to the tax office in the area where the individual resides or through the organization or individual responsible for income payment. This process necessitates preparation and providing all necessary documents to ensure accurate and efficient registration.