On April 26th, 2022, The Hanoi Tax Department issued Official Letter No. 18175/CTHN-TTHT, thereby:
The case employees register for Nieces and nephews (his/her parents are in working age) as the dependent is not accepted as the case of helpless individual that taxpayer has to provide for according to the provisions of law, and are not subject to the deductions for dependents according to family circumstances when calculating PIT according to Clause 1, Article 9, Circular 111/2013/TT-BTC of the Ministry of Finance.
In case the employee registers dependents for grandparents who are helpless and taxpayer has to provide for; who meet the conditions of no income or income not exceeding 1 million/month for people outside working age; or the person is disabled and incapable of work for people of working age, they are subject to the deductions for dependents according to family circumstances when calculating PIT as prescribed.
