Ms. Nguyen Thi Thu (in Hanoi) registers a tax code for her dependents to reduce family circumstances. However, the results returned that coincide information of identical identification with other tax identification numbers. Mrs. Thu would like to ask, in this case, what agency must declare or submit documents?

When being granted a dependent tax code by submitting a 02TH declaration - Summary of registration of dependents with family circumstances deduction via the website nhantokhai.gdt.gov.vn, do you have to submit a hard copy to the tax authority manager

anymore? If yes, what documents must be submitted?

The Ministry of Finance answers this issue as follows:

Pursuant to Clause 10, Article 7 of the Finance Ministry's Circular No. 95/2016 / TT-BTC dated June 28, 2016 guiding tax registration for dependents to reduce family circumstances:

“10. Tax registration dossiers for dependents to reduce personal income taxpayer's family circumstances under Clause 3, Article 2 of this Circular.

a) Individuals liable to pay personal income tax shall submit tax registration dossiers to their immediate dependents at the tax office, and a tax registration dossier comprises:

- A declaration form for registration of dependents of the individual having income from wages, made according to form No. 20-DK-TCT enclosed with this Circular (check the box "Tax registration" on the declaration and fill in enough information).

- A copy that does not require authentication of a valid Citizen Card or Identity Card (for dependents having Vietnamese nationality aged full 14 years or older) or a valid birth certificate (for individuals who are dependents having Vietnamese nationality under 14 years old); a copy that does not require authentication of Passport or valid birth certificate (for dependents of foreign nationality and Vietnamese living abroad).

b) The individual paying personal income tax shall register tax for his / her dependents through the income-paying agency:

Individuals sending power of attorney and dependent documents (copy without authentication of valid Citizen Card or Identity Card (for dependents having Vietnamese nationality from full 14 age or older) or valid birth certificate (for dependent individuals having Vietnamese nationality under 14 years old); copy without verification of passport or valid birth certificate (for individuals the employee is a dependent with a foreign nationality and a Vietnamese living abroad) to the income-paying agency.

Income payers shall compile tax registration dossiers of dependents and send general tax registration declarations to dependents of individuals earning incomes from salaries or wages through income-paying agencies. Form No. 20-DKT-TH-TCT issued together with this Circular (on the declaration, check the box "Tax registration" and write all the information) via the web portal of General Department of Taxation or on paper. ".