PROCEDURE FOR REGISTERING DEPENDENTS FOR FAMILY CIRCUMSTANCE-BASED TAX DEDUCTIONS UNDER DECISION 216
On February 3, 2026, the Ministry of Finance issued Decision No. 216/QĐ-BTC on the publication of administrative procedures that are amended, supplemented, or abolished in the field of tax administration under the Ministry of Finance’s management authority.
In this Decision, Section 2 of the Appendix lists the procedure for registering dependents for family circumstance-based tax deductions for individuals earning income from salaries and wages as one of the administrative procedures abolished pursuant to Decree No. 373/2025/NĐ-CP.
Previous Regulation (Section 9.11, Appendix I issued together with Decree No. 126/2020/NĐ-CP)
- Individuals earning income from salaries and wages, upon arising dependents, could either authorize the income-paying entity to register for tax or directly submit the application to the tax authority.
- However, at the time of annual tax finalization, individuals were still required to re-declare information on dependents already registered, resulting in duplicate procedures, time-consuming processes, and increased workload for both taxpayers and tax authorities.
New Regulation (Decree No. 373/2025/NĐ-CP amending Decree No. 126/2020/NĐ-CP)
- As of February 14, 2026, the separate administrative procedure for registering dependents for family circumstance-based tax deductions applicable to individuals earning income from salaries and wages is officially abolished. Instead, the registration of dependents will be integrated into the initial tax registration procedure.
👉 This consolidation helps simplify the process, eliminate duplicate steps, and facilitate taxpayers in the course of declaring, calculating, and paying taxes.
