Ms. D. M. A in Hanoi reflected that her agency is requesting a review and re-declaration of dependent records according to the provisions of the 2025 Personal Income Tax Law. Previously, her dependent records were still accepted and tax finalization was carried out fully and in accordance with regulations.
During the review process, for two cases of Ms. M.A's biological children, the declaration was carried out smoothly. However, for the remaining case of a paternal uncle, a person without a place to rely on, or a disabled person, she was requested to supplement confirmation according to Form No. 07/XN-NPT-TNCN issued together with Circular No. 80/2021/TT-BTC and documents proving the relationship. This supplementation of dossier affects the progress of completing the declaration dossier.
Ms. M.A asked, in her case, how should it be implemented to both ensure compliance with legal regulations and complete the review and declaration of dependents on time?
Regarding this issue, the E-commerce Tax Sub-Department, Ministry of Finance has the following opinions: According to the Law on Personal Income Tax No. 109/2025/QH15 dated December 10, 2025 of the National Assembly, effective from July 1, 2026, therefore, the procedure for deductions for the 2025 finalization is still in accordance with the old regulations, specifically as follows:
Based on point g.4, clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance amended in Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance, there are regulations on dossiers including:
Photocopy of the ID card or citizen identification card or birth certificate.
Legal documents to determine nurturing responsibility according to the provisions of law.
Photocopy of documents determining nurturing obligations according to the provisions of law.
Photocopy of the Residence Information Confirmation Certificate or Personal Identification Number Notice and information in the National Population Database or other documents issued by the police agency.
The self-declaration form of the taxpayer according to the form issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance (Form 07/XN-NPT-TNCN Appendix of the declaration table on people who must be directly supported), with confirmation from the commune-level People's Committee where the taxpayer resides about the dependent living together or about the dependent currently residing in the locality and no one supporting them (in case they do not live together).
Thus, taxpayers need to have complete dossiers in accordance with legal regulations.
