NEWSLETTER JANUARY 2023
Tax management Family dependent registration procedure from 1 January 2023 Decision No. 40/QD-BTC dated 13 January 2023 by the Ministry of Finance announces revised/supplemented administrative procedures, with instructions on two (02) procedures to be amended from 1 January 2023 according to Circular No. 79/2022/TT-BTC, of which, notably, is the procedure for dependent registration: For individuals paying Personal Income Tax (PIT) through an income-paying organization: Submit two (02) sets of dependent registration dossiers to the income-paying organization before a tax period’s declaration deadline (or before the organization submits its yearly finalization PIT returns). The income- paying organization shall retain 01 set...