VI This article outlines the regulations regarding conditions and deduction amounts for students earning over 3 million VND per month from part-time work, as well as prohibited acts in tax administration effective from July 1, 2026. Let’s explore this with Pham Consult!
Can a student earning over 3 million VND per month from a part-time job qualify as a dependent for their parents’ family circumstance deduction?
Currently, students earning over 3 million VND per month from part-time work can still register as dependents for their parents’ family circumstance deduction in certain cases.
Based on the provisions of Points b and c, Clause 2, Article 47 of Decree 253/2026/ND-CP, dependents eligible for the taxpayer’s family circumstance deduction are defined as follows:
Family circumstance deduction
- Subjects and criteria for determining dependents whom the taxpayer is responsible for supporting are as follows:
- a) Children (including biological children, legally adopted children, and stepchildren from a spouse’s previous relationship) under 18 years of age;
- b) Children (including biological children, legally adopted children, and stepchildren from a spouse’s previous relationship) aged 18 or older in the following cases: persons lacking civil act capacity; persons with disabilities; persons unable to work; c) Children (including biological children, legally adopted children, and stepchildren from a spouse’s previous relationship) who are attending university, college, professional secondary school, or vocational training—including children aged 18 or older who are still in general education (covering the period awaiting exam results from June to September of their 12th-grade year)—provided they have no income or their average monthly income from all sources during the year does not exceed the threshold prescribed by the Minister of Finance;
Accordingly, the aforementioned regulation applies to children registered as dependents for the purpose of family circumstance-based deductions for parents who are personal income taxpayers (on income from salaries and wages), including:
– Biological children and legally adopted children;
– Stepchildren from a spouse’s previous relationship.
Specifically, children who are students and registered as dependents must meet the following conditions:
(1) The dependent child (who is a student) falls into one of the following categories:
– A person lacking civil act capacity;
– A person with a disability;
– A person unable to work;
(2) The dependent child (who is a student) has no income or has an average monthly income from all sources during the year not exceeding the threshold prescribed by the Minister of Finance (currently set at no more than 3 million VND/month pursuant to Clause 1, Article 3 of Circular 87/2016/TT-BTC).
Thus, a student child earning a monthly wage exceeding 3 million VND may still be registered as a dependent of a taxpayer parent in the following cases:
– The child is a person with a disability.
– The child is a student earning a monthly wage exceeding 3 million VND, but their average monthly income from all sources during the year does not exceed 3 million VND. * Note: Taxpayers are responsible for determining whether a student working part-time—even with a monthly salary exceeding 3 million VND—qualifies as a dependent (i.e., their average monthly income from all sources during the year does not exceed 3 million VND) and for accurately and truthfully declaring the dependent’s income. If tax authorities discover incorrect declarations during implementation, penalties will be imposed in accordance with the law.
How much is the monthly family circumstance deduction for a student working part-time with a monthly salary exceeding 3 million VND who is registered as a dependent?
Pursuant to Clause 1, Article 10 of the Law on Personal Income Tax 2025, the family circumstance deduction levels for taxpayers are specified as follows:
Family circumstance deduction
- The family circumstance deduction is the amount subtracted from taxable income before calculating the tax on income from salaries and wages of resident taxpayers. Family circumstance deductions include:
- a) The deduction for the taxpayer is 15.5 million VND/month (186 million VND/year);
- b) The deduction for each dependent is 6.2 million VND/month.
Accordingly, a student working part-time with a monthly salary exceeding 3 million VND is entitled to a family circumstance deduction of 6.2 million VND per month if registered as a dependent of their parents.
* Note: The three principles regarding family circumstance deductions for dependents who are students working part-time jobs with a monthly salary exceeding 3 million VND (Clause 2, Article 48 of Decree 253/2026/NĐ-CP) are as follows:
(1) Taxpayers may claim a family circumstance deduction for a dependent child over 18 years of age, provided the taxpayer has completed tax registration and dependent registration. The deadline for registering the dependent and submitting supporting documentation is December 31 of the tax year; this registration remains valid for subsequent years unless changes occur.
If a taxpayer does not claim the deduction for a dependent during the tax year, the deduction may be claimed starting from the month the obligation to support the dependent arises;
(2) When a taxpayer registers for a deduction regarding a dependent child over 18, the family circumstance deduction is provisionally calculated for the year starting from the time of registration (calculated on a full-month basis).
In cases where multiple taxpayers share the obligation to support the same dependent, they must reach an agreement to register the deduction under a single taxpayer for the tax year. Any changes to this agreement apply to the subsequent tax period;
(3) Taxpayers with multiple sources of income from salaries or wages may choose where to register the family circumstance deduction for a dependent child over 18, ensuring that each dependent is claimed for the deduction only once against a single taxpayer during the tax year.
What acts are prohibited in tax administration starting from July 1, 2026?
Prohibited acts in tax administration, as stipulated in Article 8 of the Law on Tax Administration 2025, specifically include:
– Collusion, illicit association, or shielding between taxpayers and tax administration officials or tax authorities for the purposes of transfer pricing, tax evasion, evasion of other revenues, fraud, or profiteering from tax funds or the state budget. Abuse of position or authority to disclose or leak taxpayer information in violation of regulations. Falsifying the results of inspections or the handling of tax law violations. Causing trouble or harassing taxpayers. Abuse of authority to misappropriate or illegally use tax funds or other revenues.
– Intentionally failing to declare, or failing to declare fully, timely, and accurately, the amounts of tax and other revenues payable, as well as amounts subject to exemption, reduction, refund, or non-collection. Obstructing tax administration officials in the performance of their official duties. Resisting, delaying, or failing to provide information and documents required for the inspection and supervision of taxes and other revenues.
– Using another taxpayer’s tax identification number to commit unlawful acts, or allowing others to use one’s own tax identification number in violation of the law.
– Selling goods or providing services without issuing invoices as prescribed by law; using illegal invoices or documents, illegally using invoices or documents, or forging invoices or documents to commit unlawful acts. Creating unauthorized electronic invoices or documents, or creating them to facilitate violations in the field of tax administration.
– Falsifying, misusing, accessing without authorization, or destroying taxpayer information systems. Providing or disseminating false information that adversely affects the reputation or operations of tax authorities, taxpayers, or tax administration information systems.
