In 2022, Mr. Tam's company was under the management of the Binh Duong Tax Department. Therefore, the dependent data of Mr. Tam cannot be verified by the Tax Department of Phu Giao District. As a result, the tax authority has sent a notification stating "The request for tax refund is not accepted due to missing dependent documents."

Mr. Tam inquired whether he could use the information on dependents displayed on his VNeID application to prove his case if the tax authority still insists on supplementing dependent documents. If so, how should he proceed?

The Binh Duong Provincial Tax Department responded to this issue as follows:

Based on Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022, of the Ministry of Finance, which regulates the amendment and supplementation of Point g, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, of the Ministry of Finance, guiding the implementation of the Personal Income Tax Law, the Law amending and supplementing certain provisions of the Personal Income Tax Law, and Decree No. 65/2013/NĐ-CP dated June 27, 2013, of the Government, detailing certain provisions of the Personal Income Tax Law and the Law amending and supplementing certain provisions of the Personal Income Tax Law;

Based on the aforementioned regulations, it is suggested that Mr. Tam rely on the dependents registered with the tax authority to file the personal income tax settlement dossier with the tax authority at his place of residence as prescribed.

In the event that the Tax Department of Phu Giao District cannot verify the dependents through the TMS application, it is recommended that Mr. Tam download the Etax Mobile application and access the "Dependent Inquiry" section to provide proof of registration of dependents with the tax authority.

The above is the opinion of the Binh Duong Provincial Tax Department in response to Mr. Tam's query for implementation.