ABOLITION OF THE DEPENDENT REGISTRATION PROCEDURE UNDER DECISION NO. 216/QD-BTC – KEY NOTES FOR TAXPAYERS

As of 14 February 2026, the administrative procedure for registering dependants for personal income tax (“PIT”) family deduction purposes has been officially abolished pursuant to Decision No. 216/QD-BTC issued on 03 February 2026 by the Ministry of Finance.

Previously, Decision No. 4472/QD-BTC dated 30 December 2025 of the Ministry of Finance designated the procedure for registering dependants for family deduction purposes applicable to individuals earning employment income (the dependant registration procedure) as a standalone administrative procedure, standardised within the tax administration domain under the Ministry of Finance's management functions.

However, to eliminate duplication and facilitate compliance for taxpayers, Item 2 of the Appendix to Decision No. 216/QD-BTC dated 03 February 2026 of the Ministry of Finance has formally recorded the abolition of the dependant registration procedure pursuant to Decree No. 373/2025/ND-CP dated 31 December 2025.

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