Ms. Thuy asked, when re-registering dependents at Company B, on the declaration, what date should she write "Start date for calculating deduction"? If she writes January 1, 2025, will her personal income tax settlement for 2024 be affected (because she has not yet made the settlement for this year)?

Regarding this issue, the Tax Department of Region II (old) has the following opinion:

Pursuant to Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance:

"Article 9. Deductions

Deductions as guided in this Article are amounts deducted from taxable income of individuals before determining taxable income from salaries, wages, and business. Specifically as follows:

Family deductions

According to the provisions of Article 19 of the Law on Personal Income Tax; Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Law on Personal Income Tax; Article 12 of Decree No. 65/2013/ND-CP, family deductions are implemented as follows:

... c) Principles for calculating family deductions

... c.2) Family deductions for dependents

c.2.1) Taxpayers are entitled to family deductions dependents if the taxpayer has registered for tax and been granted a tax code.

c.2.2) When a taxpayer registers for family deductions for dependents, the tax authority will issue a tax code for the dependent and the family deduction will be temporarily calculated for the year from the date of registration. For dependents who have been registered for family deductions before the effective date of this Circular, they will continue to be entitled to family deductions until they are granted a tax code.

c.2.3) In case the taxpayer has not yet calculated family deductions for dependents in the tax year, the deduction for dependents will be calculated from the month in which the obligation to support arises when the taxpayer makes tax finalization and registers for family deductions for dependents. As for other dependents, according to the instructions in Section d.4, Point d, Clause 1 of this Article, the deadline for registering for family deductions is no later than December 31 of the tax year. After the above deadline, the family deduction will not be calculated for the tax year. that.

c.2.4) Each dependent is only deducted once for one taxpayer in the tax year. In case many taxpayers have the same dependent to support, the taxpayers shall agree to register family deduction for one taxpayer.

h) Deduction declaration for dependents

h.1) Taxpayers with income from business, salary, wages of VND 9 million/month or less are not required to declare dependents.

h.2) Taxpayers with income from business, salary, wages of over VND 9 million/month to be deducted for family circumstances for dependents shall declare as follows:

h.2.1) For taxpayers with income from salary, wages

h.2.1.1) Registering dependents

h.2.1.1.a) Registering dependents for the first time:

Taxpayers with income from salary, wages register dependents according to the form issued with the guiding document guidance on tax management and submit two (02) copies to the organization or individual paying the income as a basis for calculating deductions for dependents.

The organization or individual paying the income shall keep one (01) copy of the registration and submit one (01) copy of the registration to the tax authority directly managing it at the same time as submitting the personal income tax return for that tax period in accordance with the provisions of the Law on Tax Management.

For individuals directly declaring tax with the tax authority, the individual shall submit one (01) copy of the registration of dependents according to the form issued with the guidance document on tax management to the tax authority directly managing the organization paying the income at the same time as submitting the personal income tax return for that tax period in accordance with the provisions of the Law on Tax Management

... i) Taxpayers are only required to register and submit documents proving each dependent once during the period of calculating family deductions. In case the taxpayer changes his/her workplace or place of business, he/she shall register and submit documents proving the dependents as in the case of first-time dependent registration according to the instructions in Section h.2.1.1.a, Point h, Clause 1 of this Article".

Based on Official Dispatch No. 2015/CTTPHCM-TTHT dated February 27, 2025 of the Tax Department of Region II (previously Ho Chi Minh City Tax Department) on instructions for finalizing personal income tax in 2024.

Based on the above provisions, in principle, the calculation of family deductions for dependents is requested to be implemented in accordance with the provisions of Circular No. 111/2013/TT-BTC.