Official Letter No. 6010/CT-CS dated December 15, 2025 issued by the Department of Taxation, providing guidance on the registration of dependents for family circumstances deduction and the registration of new tax identification numbers for individuals:

by KMC Consulting Company Limited

1. Regarding the registration of new tax identification numbers and the use of personal identification numbers or old tax identification numbers:

  • Pursuant to Clause 1, Article 30; Clause 3 Article 33 and Clause 7 Article 35 of the Law on Tax Administration No. 38/2019/QH14
  • Pursuant to Clause 4, Article 40 of Decree No. 69/2024/ND-CP dated June 25, 2024
  • Pursuant to Clause 5, Article 5; Clause 2 Article 38 and Clause 2 Article 39 of Circular No. 86/2024/TT-BTC dated December 23, 2024

Pursuant to the above provisions:

From July 1, 2025, enterprises shall register new tax identification numbers for employees in cases where  employees change their tax identification numbers or register new tax identification numbers for new employees or dependents who do not yet have tax identification numbers,  in accordance with Point b, Clause 1, Article 22 of Circular No. 86/2024/TT-BTC. After successful tax registration (i.e. the taxpayer's tax information has been synchronized with personal information stored in the National Population Database), enterprises shall use the personal identification number for tax deduction, declaration and payment in accordance with the law.

2. Regarding the self-registration of dependents' when changing workplaces:

Taxpayers may self-register their dependents in order to be eligible for family circumstance deduction when calculating PIT, either directly with the tax authority or via the following electronic portals:

Taxpayers are only required to register and submit supporting documents once for each dependent during the entire period of eligibility for family circumstance deduction (according to the provisions of Point i, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC). However, when changing workplaces, due to the lack of information-sharing connectivity among income-paying entities, the new employer does not have sufficient grounds to apply family circumstances deductions for the taxpayer’s dependents. Therefore, the taxpayer must re-register the dependents in order to be eligible for family circumstance deduction at the tax declaration period of the relevant  year at the new workplace.

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