{"id":7822,"date":"2026-03-11T19:58:52","date_gmt":"2026-03-12T02:58:52","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7822"},"modified":"2026-03-11T20:56:03","modified_gmt":"2026-03-12T03:56:03","slug":"nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/","title":{"rendered":"Decree 135\/2020\/ND-CP: At what age are parents considered dependents?"},"content":{"rendered":"<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-135-2020-ND-CP-tuoi-nghi-huu-445512.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 135\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> Determining the age of dependents, especially parents, is crucial, particularly given the increasing retirement age in Vietnam each year. Incorrect age calculations or underestimating the birth month can lead to the rejection of family allowance deductions by tax authorities during personal income tax settlements. This article updates the latest regulations for 2026, providing guidance on determining whether parents are past working age, a detailed birth year lookup table, and the start date for calculating family allowance deductions to ensure accurate and optimized tax payments.<\/span><\/p>\n<p><span class=\"text\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/\" class=\"su-button su-button-style-flat text-is-link\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"__blank\" rel=\"noopener noreferrer\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div><\/span><\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\" >Decree 135\/2020\/ND-CP establishes that parents are the basis for determining dependents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\" >Regulations regarding dependents (parents) under tax law.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\" >Conditions for registering dependents according to current regulations.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_thu_nhap\" >Income requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_kien_ve_kha_nang_lao_dong\" >Work capacity requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\" >In cases where parents are past working age...<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\" >Decree 135\/2020\/ND-CP stipulates an increase in the retirement age.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\" >Table of adjustments to the retirement age for workers.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\" >Adjusting the retirement age for male workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\" >Adjusting the retirement age for female workers.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\" >The age limit for dependents (parents) as stipulated in 2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\" >How to determine when to start calculating personal allowances.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\" >Documents proving that the dependent is the parent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\" >Common mistakes when applying Decree 135\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-135-2020-nd-cp-tuoi-cha-me-phu-thuoc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_can_cu_xac_dinh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>Decree 135\/2020\/ND-CP establishes that parents are the basis for determining dependents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 135\/2020\/ND-CP is an important legal basis for determining whether parents are beyond working age when registering for family allowance deductions in personal income tax. This regulation is particularly noteworthy in the context of the retirement age in Vietnam being adjusted gradually upwards each year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In 2026, the retirement age threshold continues to change compared to previous years. Therefore, determining whether parents are eligible as dependents should not only be based on their year of birth but also on their specific month of birth to correctly calculate their age according to legal regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is of great significance for taxpayers. It&#039;s crucial to correctly determine when parents reach the legally mandated working age. <\/span><span style=\"font-weight: 400;\">Understanding the relationship between personal income tax law and retirement age regulations will help you be more proactive in preparing supporting documents or utilizing them. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\"> To ensure accuracy.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nguoi_phu_thuoc_la_cha_me_theo_luat_thue\"><\/span><b>Regulations regarding dependents (parents) under tax law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the provisions of the legal system regarding <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Personal Income Tax Law<\/span><\/a><span style=\"font-weight: 400;\"> In Vietnam, the definition of dependents as parents is quite broad to reflect the taxpayer&#039;s obligation to support previous generations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, the following individuals are eligible to register as dependents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer&#039;s biological father and mother<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Father-in-law, mother-in-law, or husband&#039;s father, husband&#039;s mother<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stepfather, stepmother<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legally recognized adoptive father or mother.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accurately determining the status of individuals outside the working age range, based on Decree 135\/2020\/ND-CP, helps mitigate legal risks during tax settlement. Simultaneously, it assists taxpayers in preparing sufficient supporting documentation when tax authorities conduct audits or inspections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, many cases of dependents being disqualified during tax settlements are due to the incorrect application of the old retirement age before 2021. Therefore, updating to the correct current regulations is mandatory.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_dang_ky_nguoi_phu_thuoc_theo_quy_dinh_hien_hanh\"><\/span><b>Conditions for registering dependents according to current regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7825\" aria-describedby=\"caption-attachment-7825\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7825\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dieu-kien-dang-ky-nguoi-phu-thuoc-theo-quy-dinh-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7825\" class=\"wp-caption-text\">Conditions for registering dependents as stipulated in Decree 135\/2020\/ND-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition to the working age factor, tax laws also set specific criteria regarding the income and working capacity of parents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the instructions at <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">Parents who are dependents must simultaneously meet the following conditions:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_thu_nhap\"><\/span><b>Income requirements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Total average monthly income from all sources does not exceed VND 1,000,000\/month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This income includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pension<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from business<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from renting property<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other taxable income.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_ve_kha_nang_lao_dong\"><\/span><b>Work capacity requirements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If both parents are of working age, they are only considered dependents if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having a disability<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or loss of ability to work.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This must be confirmed by medical records or a certificate from a competent authority.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_cha_me_da_ngoai_do_tuoi_lao_dong\"><\/span><b>In cases where parents are past working age...<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If parents have exceeded the retirement age stipulated in Decree 135\/2020\/ND-CP, taxpayers do not need to prove disability. They only need to meet the income requirements to register for family allowance deductions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghi_dinh_1352020ND-CP_quy_dinh_tang_tuoi_nghi_huu\"><\/span><b>Decree 135\/2020\/ND-CP stipulates an increase in the retirement age.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7826\" aria-describedby=\"caption-attachment-7826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7826\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nghi-dinh-135_2020_ND-CP-xac-dinh-nguoi-phu-thuoc-la-cha-me-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7826\" class=\"wp-caption-text\">Decree 135\/2020\/ND-CP defines dependents as parents.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">One of the major changes in Vietnam&#039;s labor law system is the adjustment of the retirement age according to a long-term plan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 4 of Decree 135\/2020\/ND-CP, the retirement age under normal working conditions is gradually increased each year until it reaches the following level:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Male: 62 years old (from 2028)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Female: 60 years old (from 2035).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For the tax year 2026, the retirement age is determined as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Male worker: 61 years and 6 months old<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Female worker: 57 years old<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding this process correctly is crucial because tax authorities often rely on the corresponding retirement age for the tax year to determine whether parents fall into the over-working age category.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_lo_trinh_dieu_chinh_tuoi_nghi_huu_cua_nguoi_lao_dong\"><\/span><b>Table of adjustments to the retirement age for workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nam\"><\/span><b>Adjusting the retirement age for male workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 135\/2020\/ND-CP clearly stipulates the retirement age for male workers. Specifically, the following is a table adjusting the retirement age for male workers as prescribed in Decree 135\/2020\/ND-CP.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Adjusting the retirement age for male workers as stipulated in Decree 135\/2020\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><b>Retirement year<\/b><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><b>Retirement age<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60 years and 3 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60 years and 6 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">60 years and 9 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61 years old<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61 years and 3 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61 years and 6 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">61 years and 9 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.7071%; text-align: center;\"><span style=\"font-weight: 400;\">From 2028 onwards<\/span><\/td>\n<td style=\"width: 48.5859%; text-align: center;\"><span style=\"font-weight: 400;\">62 years old<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The table above shows that the retirement age for male workers is gradually increasing each year according to the roadmap stipulated in Decree 135\/2020\/ND-CP, until it reaches 62 years old from 2028 onwards. Understanding each retirement age milestone helps taxpayers accurately determine when their father or male relatives have passed the working age, thus ensuring correct application of regulations when registering dependents for family allowance deductions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the retirement age adjustment roadmap does not only apply to male workers. For female workers, the law also stipulates a separate retirement age increase roadmap with a different adjustment rate, in order to suit the specific characteristics of their work and social security policies. The following section will analyze in detail the current regulations on adjusting the retirement age for female workers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_tuoi_nghi_huu_doi_voi_lao_dong_nu\"><\/span><b>Adjusting the retirement age for female workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For female workers, the retirement age in Vietnam is gradually increasing according to the roadmap stipulated in Decree 135\/2020\/ND-CP. Each year, the retirement age will increase by 4 months until it reaches 60 years old in 2035. Understanding this roadmap helps taxpayers accurately determine when their parents are past working age, thereby enabling them to declare dependents correctly for family allowance deductions. Below is a detailed summary table of the retirement ages for female workers by year for your convenience.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Adjusting the retirement age for female workers as stipulated in Decree 135\/2020\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Retirement year<\/b><\/td>\n<td style=\"text-align: center;\"><b>Retirement age<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55 years and 4 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">55 years and 8 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56 years old<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56 years and 4 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">56 years and 8 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57 years old<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57 years and 4 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2028<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">57 years and 8 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2029<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58 years old<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2030<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58 years and 4 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2031<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">58 years and 8 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2032<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59 years old<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2033<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59 years and 4 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2034<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">59 years and 8 months<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 2035 onwards\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60 years old<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The above roadmap shows that the retirement age for female workers is gradually increasing each year according to Decree 135\/2020\/ND-CP, from 55 years and 4 months in 2021 to 60 years from 2035. This change not only affects labor policy but is also an important basis for tax authorities to determine whether parents are past working age when registering dependents. Therefore, when declaring family allowance deductions in tax years, taxpayers need to accurately compare the corresponding retirement age for each year to determine whether their parents meet the eligibility requirements for dependent status, avoiding confusion with the previous retirement age regulations.<\/span><\/p>\n<p><b>Important Note:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. The table above shows the gradual increase in retirement age over the years. This allows taxpayers to easily determine the applicable retirement age for their specific tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One point to note is that retirement age is calculated in months, therefore determining dependents requires relying on the exact date of birth (day, month, and year) rather than just the year of birth.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Do_tuoi_nguoi_phu_thuoc_la_cha_me_theo_quy_dinh_nam_2026\"><\/span><b>The age limit for dependents (parents) as stipulated in 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on the retirement age increase roadmap in Decree 135\/2020\/ND-CP, the birth year of parents eligible to register as dependents can be determined in 2026. Below is a table for looking up the birth years of dependent parents:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Decree 135\/2020\/ND-CP specifies the birth year of parents who are eligible to register dependents.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Eligible birth year<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">biological father, father-in-law, husband&#039;s father<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Born in June 1964 or earlier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">You will be 61 years and 6 months old in 2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mother, mother-in-law, husband&#039;s mother<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Born in 1969 or earlier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Turn 57 in 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">This lookup table applies to workers employed under normal working conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In special cases such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early retirement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retirement due to reduced work capacity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hard and hazardous occupation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The retirement age may be up to 5 years lower than the general regulation. In that case, more complete documentation is needed for the tax authorities to accept it.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thoi_diem_bat_dau_tinh_giam_tru_gia_canh\"><\/span><b>How to determine when to start calculating personal allowances.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Determining the correct month to begin tax deductions can significantly help taxpayers optimize their annual tax liability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to tax regulations, the time of calculating the deduction is determined based on the time the obligation to support arises.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common scenarios include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parents who are past working age before 2026: If the dependent registration is filed on time, the taxpayer may be eligible for the deduction for the entire year of 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parents reaching retirement age in 2026: In this case, the personal allowance is usually calculated from the month following the parents&#039; retirement age as stipulated by law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parents who retire early due to reduced work capacity: The start date for deductions will be based on the date of the Medical Examination Board&#039;s conclusion or the retirement decision.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_nguoi_phu_thuoc_la_cha_me\"><\/span><b>Documents proving that the dependent is the parent<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7824\" aria-describedby=\"caption-attachment-7824\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7824\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg\" alt=\"H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 theo Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Ho-so-chung-minh-nguoi-phu-thuoc-la-cha-me-theo-Nghi-dinh-135_2020_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7824\" class=\"wp-caption-text\">Documents proving dependent status as parents, as per Decree 135\/2020\/ND-CP.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">After determining that the parents meet the age and income requirements, the taxpayer needs to prepare supporting documents to submit to the tax authorities or the income-paying entity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typically, the file includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A copy of the dependent&#039;s citizen identification card or citizen identification card (CCCD).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents proving the relationship, such as birth certificates or proof of residence.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For people of working age who have lost their ability to work:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disability certificate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Medical records or medical examination reports<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Having complete documentation from the start will help expedite the dependent registration process and avoid requests for additional information from the tax authorities.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Nghi_dinh_1352020ND-CP\"><\/span><b>Common mistakes when applying Decree 135\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, when settling personal income tax, many individuals still make common mistakes such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use the old retirement age (60 for men, 55 for women) instead of the new schedule.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registering duplicate dependents for multiple taxpayers in the same year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No updates are made when parents&#039; income exceeds the specified limit.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These errors may result in the exclusion of personal deductions or the collection of back taxes when the tax authorities review the records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, many businesses now choose <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">accounting services<\/span><\/a><span style=\"font-weight: 400;\"> or <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">Professional tax accounting consulting<\/span><\/a><span style=\"font-weight: 400;\"> To review the records before final settlement, especially for cases with multiple dependents.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding and correctly applying the regulations in Decree 135\/2020\/ND-CP helps taxpayers legally utilize their right to family allowance deductions when supporting their parents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the retirement age changing as it&#039;s being planned, taxpayers need to pay particular attention to the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retirement age milestones for each year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Parents&#039; specific birth months<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income requirements and supporting documents<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Proactively reviewing and updating dependent records from the beginning of 2026 will help ensure a smooth and accurate personal income tax settlement process and reduce the risk of being subject to back taxes or penalties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 135\/2020\/N\u0110-CP x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 tu\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, \u0111\u1eb7c bi\u1ec7t khi tu\u1ed5i ngh\u1ec9 h\u01b0u t\u1ea1i Vi\u1ec7t Nam \u0111ang t\u0103ng theo l\u1ed9 tr\u00ecnh t\u1eebng n\u0103m. Ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng sai m\u1ed1c tu\u1ed5i ho\u1eb7c t\u00ednh thi\u1ebfu th\u00e1ng sinh, h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i khi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7823,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7822"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7822\/revisions"}],"predecessor-version":[{"id":7832,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7822\/revisions\/7832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7823"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}