The deduction amount for each dependent:

• The deduction amount for each dependent is 4.4 million Vietnamese dong per month.

For individuals submitting dependent deduction registration directly at the tax authority, the dossier includes:

• The dependent registration form according to Form 07/ĐK-NPT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021 by the Ministry of Finance.
• A copy of the Citizen Identity Card (CCCD) or a copy of the ID Card still valid for dependents who are Vietnamese nationals aged 14 and above.
• A copy of the Birth Certificate or Passport still valid for dependents who are Vietnamese nationals under 14 years old.
• A copy of the Passport still valid for dependents who are foreign nationals or Vietnamese nationals living abroad. Submit the dossier to the Tax Department, the Tax Department in the area where the individual resides (registered permanent or temporary residence).

In case individuals register family deduction through organizations, individuals paying income, the dossier includes:

• A copy of the Citizen Identity Card (CCCD) or a copy of the ID Card still valid for dependents who are Vietnamese nationals aged 14 and above.
• A copy of the Birth Certificate or a copy of the Passport still valid for dependents who are Vietnamese nationals under 14 years old.
• A copy of the Passport for dependents who are foreign nationals or Vietnamese nationals living abroad.
• The income payer submits the comprehensive income tax return and sends the Tax Registration Declaration Form (Form 20-ĐK-TH-TCT) to the directly managing tax authority.

In case the individual authorizes the income payer to register taxes for the dependents, submit the tax registration dossier at the income payer’s office

Conclusion: Registering dependents, such as children, with the tax authority requires specific steps, including submitting documentation to the tax office in the area where the individual resides or through the organization or individual responsible for income payment. This process necessitates preparation and providing all necessary documents to ensure accurate and efficient registration.