Circular 79/2022/TT-BTC, issued by the Ministry of Finance on 30 December 2022, amends several legal documents issued by the ministry. The portion relevant to personal income tax revises point g of clause 1 of Article 9 of Circular 111/2013/TT-BTC, which guides the personal income tax law and Decree 65/2013/ND-CP. The amended provision updates the documentation a taxpayer must provide to prove a dependent, which is the basis for claiming the dependent deduction that reduces taxable employment income. The change does not alter the deduction amount itself; it modernizes the supporting paperwork, notably allowing the use of the Citizen Identity Card alongside or in place of the older People's Identity Card and recognizing residence-information confirmations and personal identification numbers from…