blue-check Amendments to regulations on documents proving dependents

Circular No. 79/2022/TT-BTC dated December 30th, 2022 of the Ministry of Finance on amendments to some legislative documents promulgated by Ministry of Finance
Posted: 3/1/2023 9:05:28 AM | Latest updated: 30/1/2023 9:34:14 AM (GMT+7) | LuatVietnam: 5615 | Vietlaw: 596

This Circular is to amend, annul some Circulars, including:

1. Amendments to Circular No. 111/2013/TT-BTCstatus2 relating to documents proving dependents;

2. Annulment of Circular No. 20/2014/TT-BTCstatus1 prescribing the import of automobiles and motorcycles as personal effects of overseas Vietnamese who are permitted to register permanent residence in Vietnam;

3. Amendments to some Circular No. 22/2019/TT-BTCstatus2 relating to forms for issuance of certificate of training in customs declaration.

Notably, point g clause 1 Article 9 of Circular No. 111/2013/TT-BTCstatus2 is amended in the manner of allowing the submission of the Citizen ID card instead of the ID card and the written confirmation of residence/notice of personal identification number instead of the household book upon proving dependents.

In addition, from the date on which the tax authority notifies the taxpayer that the connection with the national population database is completed, the taxpayer is not required to submit the aforesaid documents proving the dependents if the information in such documents has been incorporated into the national population database.

This Circular takes effect from January 1st, 2023.


Related documents

Penalty document



Effective Date 1-Jan-2023
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 596

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enflag pdficon TT79_30122022BTC[E].pdf



blue-check Amendments to regulations on documents proving dependents
blue-check It is required to register dependants again upon changing workplace
blue-check There is no limit on number of dependants for the purpose of family circumstances - based deduction