Official Letter No. 7401/CT-QLNT dated October 6, 2026, of the Ministry of Finance on the ending date of family circumstance-based deductions provides as follows:
by KMC Consulting Company Limited
To determine whether a dependent is eligible for a family circumstance-based deduction, where the taxpayer has a child attending a university, college, professional secondary school, or vocational training institution, the taxpayer must provide sufficient supporting documents proving the relationship and proving that the child is currently attending a university, college, professional secondary school, general upper secondary school, or vocational training institution.
The Tax Registration Authorization Form No. 41/UQ-ĐKT, under Appendix II attached to Circular No. 90/2026/TT-BTC dated June 30, 2026, of the Ministry of Finance, includes a field for declaring the “Ending date of deduction (month/year)” for dependents.
The principle for calculating family circumstance-based deductions for dependents is that the deduction is granted for each full month. Therefore, where a taxpayer has a child who graduates from university and is awarded a degree on August 14, 2026, the ending date of the deduction to be declared in Form No. 41/UQ-ĐKT is September 2026.
