Official Letter No. 2821/CT-CS dated July, 29, 2025 regarding the registration of dependents when changing companies

Pursuant to the above regulations, individuals may register their dependents to claim personal income tax (PIT) deductions for family circumstances. When a taxpayer registers a dependent for family circumstance-based deductions, the tax authority will issue a tax identification number (TIN) for the dependent if they do not already have one, and the tax system will establish the taxpayer-dependent relationship for the deduction period based on the income-paying organization as declared in the dependent registration dossier.

The taxpayer is only required to register and submit proof of dependency for each dependent once during the entire deduction period. However, when changing workplaces, there is no information-sharing mechanism between income-paying entities, so the new employer will have no basis to apply family circumstance deductions for the taxpayer’s dependents. Therefore, the taxpayer must re-register their dependents in order to be eligible for family circumstance deductions in the tax declaration period at the new workplace.

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