Pursuant to Item c.2 point c, Clause 1, Article 9 of Circular 111/2013/TT-BTC, as amended by Clause 6, Article 25 of Circular 92/2015/TT-BTC stipulating on family allowances as follows:
“Deductions
- Family allowances
…
- c) Principle for calculating family allowances
…
c.2) Family allowances for dependents…
c.2.4) Each dependent is entitled to a deduction only once per taxpayer in the tax year. In case many taxpayers have the same dependents to take care of, the taxpayers themselves agree to register for family allowances in one taxpayer.”
Accordingly, in a year, each dependent can only be deducted once for a taxpayer, not allowed to transfer the dependent to another person in the tax year. You need to wait until the end of the tax year to transfer.