In this article, fdiinvietnam.com will guide you on how to register dependents online, how to change personal tax code (MST) information, how to look up dependents…
Organizations and individuals paying income are responsible for registering tax codes (MST) for dependents on behalf of taxpayers no later than 10 working days from the date the taxpayer registers for family deductions according to regulations.
The dependent’s tax code is also that person’s personal tax code to fulfill his/her tax obligations
I. Instructions on how to register dependents and look up results
1. Individuals authorize income paying agencies to register dependents.
Documents to be prepared when an individual authorizes a business to register dependents
Registration documents include:
- Authorization document from individual to business regarding dependent registration;
- Copy of ID card/CCCD/passport (for those 14 years of age or older) does not need to be notarized;
- Copy of birth certificate/passport (in case under 14 years old).
2 ways to register dependents when individuals authorize businesses to register
➧ Method 1: Register directly on the General Department of Taxation website
- Log in to the tax page: https://thuedientu.gdt.gov.vn;
- Select “New registration/change personal information via CQCT”;
- Select “20-DK-TH-TCT General tax registration form for dependents with income from salary and wages through income paying agencies”;
- Select “Tax registration” and fill in all dependent information;
- Enter personal information to register: fill in the information of the individual to register in full as follows:
>> Column “Dependent’s Tax Code”: if you already have a Tax Code, fill it in, if not, leave this column blank;
>> “Deduction time” column:
+ “From month”: fill in the month you want to register for dependent deduction;
+ “By month”: fill in the end time of dependent deduction registration or can be left blank if the time is not determined.
- Thus, the declaration is completed.
How to look up tax code registration results for dependents
- Log in to the tax page: https://thuedientu.gdt.gov.vn;
- Select “Tax registration”, then select “File search”, then select “20-DK-TH-TCT General tax registration declaration for dependents with income from salary and wages through income paying agencies”;
- Continue to select “Date of submission from” & “Date of submission to”: the period of time for which tax declaration 05-DK-TH-TCT was submitted;
- Select “Search”: then you will see the response about registering for personal income tax code from the tax authority.
➧ Method 2: Register on tax declaration support software – HTKK
- Log in to the tax declaration support software (HTKK), then select “Personal income tax”, then select “Register dependents for family deduction”;
- Next, select “Year”, select “Tax Registration”;
- Enter personal information to register: fill in the information of the individual to register in full as follows:
>> Column “Dependent’s Tax Code”: if you already have a Tax Code, fill it in, if not, leave this column blank;
>> Column “Deduction time”:
+ “From month”: fill in the month you want to register for dependent deduction;
+ “To month”: fill in the time to end the registration for dependent deduction or can be left blank if the time is not determined.
- Then select “Write” and then select “Render XML file”.
Log in to the General Department of Taxation website to submit the declaration:
- Log in unit information to the tax page: https://thuedientu.gdt.gov.vn;
- Select “Declare Tax” then select “Submit XML Declaration”;
- Next, select “Select profile file”: select the path to where the XML file just rendered is saved;
- Select “Electronic signature”: enter pin code and sign the declaration;
- Select “Submit declaration”.
Note : Each dependent cannot register for deduction with multiple personal tax codes. Each dependent can only be deducted once and in a tax year with only one personal tax code.
How to look up tax code registration results for dependents
- Log in to the tax page: https://thuedientu.gdt.gov.vn;
- Select “Tax declaration” then select “Declaration lookup”, then select “02TH – Summary table of dependent registration for family deduction”;
- Next, select “Date of submission from” & “Date of submission to”: is the period of time for submitting the tax declaration “02TH – Summary table of registration of dependents for family deduction”;
- Select “Search”: then you will see the response about registering for personal income tax code from the tax authority.
2. In case an individual registers dependents himself/herself
Individuals who register dependents must contact the Tax Department directly (where the individual paying the tax resides).
Registration documents include:
- Copy of ID card/CCCD/passport of dependents aged 14 and over (no need for notarization);
- Copy of birth certificate of dependent under 14 years old (no need to be notarized);
- Form 20-DK-TCT – Tax registration declaration.
FREE DOWNLOAD Form 20-DK-TCT – Tax registration declaration.
Note :
In form 20-DK-TCT – Tax registration declaration, individuals need to:
– Check the box “Tax registration”;
– Section I: Declare information of dependents with ID card/CCCD/passport;
– Section II: Declare information of dependents without ID card/CCCD/passport.
II. Instructions on how to change personal tax code information
Common changes in personal tax code information:
- Change personal information: CCCD, date of birth…;
- Add dependents or reduce dependents.
1. Individuals authorize income paying agencies to change tax code information
The company’s accountant will prepare a “Registration form for changing personal information” based on the employee’s ID card/CCCD provided (no need for notarized copy), requesting to increase or decrease the number of dependents…
➧ Method 1: Register directly on the General Department of Taxation website (in case of few workers):
- Log in to the tax page: https://thuedientu.gdt.gov.vn;
- Select “New registration/change personal information via CQCT”;
- Select “05-DK-TH-TCT General tax registration declaration for individuals with income from salaries and wages through income paying agencies”;
- Select “Change tax registration information”;
- Fill in the information of the individual that needs to be changed and select “Complete declaration”.
➧ Method 2: Register on tax declaration support software – HTKK (in case of many employees)
- Log in to the tax declaration support software (HTKK) and select “Personal income tax”, then select “05-DK-TH-TCT – Tax registration declaration through the paying agency” (Circular 95/2016);
- Then, select “Year” and “Change tax registration information”;
- Enter personal information to register: fill in new information of the individual to register in all criteria;
- Next select “Write” and select “Render XML file”.
2. In case an individual self-registers to change tax code information (MST)
Registration documents include:
- Copy of individual’s ID card/CCCD (no notarization required);
- Fill in the changed information on the “Tax registration information adjustment declaration form” – Form No. 08-MST (according to Circular 105/2020/TT-BTC).
FREE DOWNLOAD Form 08 – Tax registration information adjustment declaration.
Place to submit registration documents: Tax authority (where the taxpayer registers for tax code).