According to point c.2.3 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC , a taxpayer may make deductions for his/her dependants from the month when the custody is given. If the taxpayer has not yet made registered the family circumstance-based deductions in a tax year, the deductions shall be re-calculated upon making PIT accounting. Read more
Notably, according to point i Clause 1 Article 9 Circular No. 111/2013/TT-BTC , the application for registration of family circumstance-based deductions for dependants must be re-submitted when the taxpayer changes his/her workplace.
According to point d.4.4 Clause 1 Article 9 of Circular No. 111/2013/TT-BTC , such dependants as brothers and sisters, grandparents, aunts, uncles, nieces and nephews, etc. family circumstances - based deduction shall be applied only when they “no longer have the refuge”. Read more
Accordingly, in case a taxpayer’s brothers/sisters, nieces/nephews still have parents who are within the working age with good health (the dependants still have the refuge), this case is not eligible for family circumstances - based deduction.
Similarly, the taxpayer’s grandparents, aunts, uncles shall also not be considered to be dependants when they still live with their spouse, children, sisters, brothers as the refuge.
Currently, Circular No. 111/2013/TT-BTC does not regulate the limit on number of dependants eligible for family circumstances - based deduction. As the result, employees may register many dependants for family circumstances - based deduction provided that the conditions on dependants are met.
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