Registration of dependents for personal income tax relief: why many filings are returned

Gia Lai’s four local tax offices said the issues described in the article mainly stem from four errors: (1) not having a personal tax code, (2) incorrect addresses after administrative mergers, (3) not updating the citizen identity card, and (4) not upgrading VNeID to level 2. The offices noted that correcting these issues and re-submitting the dossier will help speed up approval.

Four common causes and how to fix them

1) No personal tax code
The tax code issue is handled differently depending on the filer: enterprises register via Form 05-ĐK, while individuals register on the eTax Mobile app.

2) Tax code not synced with the 12-digit citizen ID
When the tax code is not linked to the 12-digit citizen ID, the system cannot cross-check information. The offices said this can be resolved by using Form 05-ĐK, selecting “Change information,” and updating from the old identity to the current citizen ID.

3) Address not updated after administrative mergers
If the address is not updated after mergers, tax data may not match with VNeID. Taxpayers should update their information on the eTax Mobile app and submit Form 08-MST via the public service.

4) VNeID identity level not upgraded to level 2
If identity level is not raised to level 2, data may not align with the tax system. The solution is to upgrade to identity level 2 and re-submit the dossier.

Deadlines for registering dependents for the 2025 tax year

Under current rules, the deadline for registering dependents to apply for the 2025 tax year depends on the registration method:

• If authorizing the payer to register the dependent’s tax: March 31.
• If the taxpayer registers directly: May 4.

The tax offices said that if registration is not completed by the deadline, the individual will not be eligible for the dependent deduction for the tax year. Each dependent can be counted as a deduction once for a given taxpayer in the same year.

How to avoid errors in personal income tax settlement

Regarding the 2025 personal income tax settlement, Gia Lai’s four tax offices said that due to the large volume of data, some settlement-related information (such as income and dependents) may not yet display fully. The system is processing and is expected to synchronize in the coming days.

To avoid filing errors, taxpayers are advised to verify dependent information. If information is incomplete, they should proactively update it on the eTax Mobile app or through the tax public service. The offices also emphasized standardizing the citizen identity/citizen ID number, describing it as a mandatory condition for the system to aggregate data correctly.

Taxpayers should also review information provided by the payer. If any error, omission, or mis-identification of a dependent is found, they should contact the payer to adjust. If there is misreporting or inflated income, taxpayers should review with the payer and inform the tax authorities for processing. Once data are accurate, taxpayers can proceed to file the settlement.

Home-based business tax settlement: common filing issue

For personal income tax settlement for home-based businesses, the offices said taxpayers can file via the eTax Mobile app and the tax public service. A common error is failing to determine the main business location. This can be fixed by using the “Register tax” function and reselecting the main business location.

Summary guidance from the tax offices
“Taxpayers should proactively check and update information before filing to avoid returns due to data errors. When there are issues, contact the tax authorities for timely assistance,” Gia Lai’s four tax offices emphasized.