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2023 April

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Personal income tax: Probative evidence for reduction based on family circumstances from 2023

The Minister of Finance have promulgated Circular 79/2022/TT-BTC dated 30 December 2022 amending and supplementing legislative documents which provides amendments to probative evidence for reduction based on family circumstances applied to personal income taxpayers. Accordingly, the probative evidences for children under Circular 111/2013/TT-BTC have been adjusted and amended in Circular 79/2022/TT-BTC as follows: 1. For...