The order of execution:
+ Step 1: Register, submit documents to prove dependents
++ Dependent registration:
Case (1): Taxpayers make first-time dependent registration dossiers for calculation of family allowances during the calculation period and send them to income-paying organizations or individuals (if individuals pay tax through income-paying organizations or individuals) no later than the tax declaration deadline (or before the submission of tax finalization dossier of the income-paying organization or individual according to the provisions of the Law on Tax Administration). Income-paying organizations and individuals keep one (01) dossier and submit one (01) dossier to the supervising tax agency at the same time as submitting the personal income tax (PIT) declaration of that tax period (or when submitting the PIT finalization dossier in accordance with the Law on Tax Administration).
Case (2): Taxpayers who directly declare taxes with the tax authority must submit the Dependent Registration dossier to the supervising tax authority at the same time as submitting the personal income tax declaration for that tax period according to the provisions of the Law on Tax Administration or when submitting tax finalization dossier according to regulations. Particularly for other dependents (for example: siblings; grandparents; aunts…) according to the instructions in section d.4, Point d, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, the deadline for registration of family allowances is December 31 of the tax year.
During the period of calculating family allowances, if the taxpayer has a change (increase/decrease) in dependents or changes workplace, the taxpayer must re-register dependents (documents, deadlines, sequence of steps, same as registering dependents for the first time).
++ Submit documents proving dependents: No later than 03 months from the date of first registration of dependents, taxpayers prepare documents proving dependents according to the instructions in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance, and send them to the income-paying organization or individual or the Tax authority (where the dependent registration form was submitted for the first time).
During the period of calculating family allowances, if the taxpayer has a change (increase/decrease) in dependents or changes workplace, the taxpayer must re-submit documents proving dependents (documents, deadlines, sequence of steps, same as registering dependents for the first time).
+ Step 2: The tax authority shall receive:
++ In case the dossier is submitted directly at the tax authority or the dossier is sent by post: the tax authority shall receive and process the dossier according to regulations.
++ In case the dossier is submitted through an electronic transaction, the receipt, inspection, acceptance and processing of the dossier (and return of results if there are results) will be through the tax authority’s electronic data processing system.
Form of execution:
+ Taxpayers who pay taxes through income-paying organizations or individuals submit dependent registration documents and documents proving dependents at the income-paying organization or individual.
+ Taxpayers directly declare taxes to the Tax authority and send documents to the Tax authority in one of the following ways:
++ Submit directly at the Tax authority headquarters;
++ Or send via postal system;
++ Or send electronic dossiers to the Tax authority via electronic transactions (Electronic information portal of the General Department of Taxation/Electronic information portal of competent state agencies or organizations providing T-VAN services).
Components and number of dossiers:
* Components of dossier:
+ Case (1): Taxpayer registers for dependent deduction through the income-paying organization or individual
++ Taxpayers submit dependent registration dossier to income-paying organizations and individuals including:
+++ Dependent registration form No. 07/DK-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance;
+++ Appendix of declaration of people under direct care form No. 07/XN-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance.
++ Documents proving dependents according to instructions in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance.
(Note: The italicized part is revised and supplemented content)
++ Income-paying organizations and individuals shall submit dependent registration dossiers to the supervising tax authority, including: Appendix summary table of dependent registration for family allowances (applicable to income-paying organizations and individuals that register for dependent deductions for employees), form No. 07/THDK-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance.
++ Case (2): Taxpayer registers for dependent deduction directly with the Tax authority. The dependent registration dossier shall include:
+++ Dependent registration form No. 07/DK-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance;
+++ Appendix of declaration of people under direct care form No. 07/XN-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance.
+++ Documents proving dependents according to instructions in Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Ministry of Finance.
(Note: The italicized part is revised and supplemented content)
* Number of dossiers: 01 (set).
Particularly for individuals who pay tax through income-paying organizations or individuals, submit 02 (sets) of dependent registration forms for family allowances to the income-paying organization or individual.
Processing deadline: No results must be returned to taxpayers.
Agency performing administrative procedures: Tax Department/Tax Sub-Department.
Results of implementing administrative procedures: Dossiers sent to the tax authority have no processing results.
Fees: None.
Name of application form and declaration form:
+++ Dependent registration form No. 07/DK-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance;
+++ Appendix of declaration of people under direct care form No. 07/XN-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance;
+++ Appendix summary table of dependent registration for family allowances (applicable to income-paying organizations and individuals that register for dependent deductions for employees), form No. 07/THDK-NPT-TNCN according to Appendix I – List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government and Appendix II – Tax declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Ministry of Finance.
Requirements and conditions for performing administrative procedures: In case taxpayers register for electronic tax declaration and send dossiers to the tax authority through electronic transactions, they must strictly comply with the provisions of law on electronic transactions in Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax field.
Legal bases of administrative procedures:
+ Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;
+ Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing the implementation of a number of articles of the Law on Tax Administration;
+ Circular No. 80/2021/TT-BTC dated September 29, 2021/TT-BTC of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration;
+ Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax field;
+ Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax.
+ Circular No. 79/2022/TT-BTC dated December 30, 2022 of the Minister of Finance amending and supplementing a number of legal documents promulgated by the Ministry of Finance.