Guidelines for Issuance of Tax Identification Numbers for Dependents Over 15 Years Old

14:50, 11/07/2024

This is the content mentioned in Official Dispatch 3420/TCT-TNCN of 2016 by the General Department of Taxation regarding the issuance of tax identification numbers for dependents (TIN dependents).

guidelines for issuing dependent taxpayer identification numbers (TINs) for children over 15 years old are as follows:

- The documentation proving the dependent must include a copy of the dependent's National Identity Card (CMND), and the dependent's CMND number must be entered into the tax management records.- In cases where the dependent has not yet been issued a TIN due to the temporary unavailability of a CMND, the dependent can still temporarily be considered for family circumstance deductions based on actual conditions.

Additionally, according to Official Dispatch 3420/TCT-TNCN issued on August 1, 2016, children studying for a master’s degree at universities are not considered dependents of the taxpayer.

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