OFFICIAL DISPATCH NO. 2824/CT-CS ON DEPENDENT REGISTRATION AFTER CHANGING WORKPLACE

The Tax Department has issued new guidance on re-registering dependents when changing companies, as outlined in Official Dispatch No. 2821/CT-CS dated July 30, 2025.

• When an individual registers a dependent for family circumstance deductions, the dependent will be issued a tax identification number (if not already assigned), and the relationship will be recorded in the tax system at the income-paying entity where the initial declaration was made. The registration and submission of supporting documents are only required once for the entire duration of the deduction period
• However, since there is currently no system for sharing information between income-paying entities, when an individual changes their workplace, the new employer does not have sufficient data to continue applying family circumstance deductions. Therefore, the individual must re-register their dependent at the new workplace if they wish to continue receiving the deduction
• The Ministry of Finance is currently drafting a new Personal Income Tax Law and a new Tax Administration Law, which propose the development of a centralized, interconnected electronic data system based on tax identification numbers or personal ID numbers to address the above-mentioned issues.