Deadline for registering family deduction
Ms. Tran Thi Du (Dak Lak) registered for a family deduction for her birth mother on March 21, 2023. In May 2023, she went through the tax refund process. Ms. Du asked if she can claim the family deduction for her mother from January 1 to December 31, 2022.
According to the response from the tax authority, the family deduction registered by Ms. Du on March 21, 2023, is not eligible for deduction. So, is the response from the tax authority correct?
The Buon Ho - Krong Nang Tax Sub-department, Dak Lak province, answered the issue as follows:
To be eligible for a dependent deduction, the taxpayer must register the family deduction for the dependent according to the regulation:
"Based on Article c2.3 Point c.2 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC by the Ministry of Finance, in cases where the taxpayer has not claimed the dependent deduction in the tax year, the deduction can be claimed for the dependent from the month in which the obligation to support the dependent arises when the taxpayer settles the tax and registers the family deduction for the dependent.
For other dependents, following the guidance in Section d.4 Point d Clause 1 of this Article, the latest deadline for registering the family deduction is December 31 of the tax year. If beyond this deadline, the family deduction for that tax year will not be considered."
The Buon Ho - Krong Nang Tax Sub-department responded to inform and guide Ms. Tran Thi Du.
By: Translator: LeAnh-Bizic
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