As tax season approaches, many families are facing the issue of siblings claiming the same parents as dependents. The Ministry of Finance has issued an interpretive order to address this situation, providing clear guidelines. According to the Ministry's tax authority, to resolve disputes over duplicate claims, a scoring system will be employed to determine which taxpayer can properly claim the dependency exemption for direct relatives.

Under the new recognition principles, when two or more taxpayers are filing taxes in the same fiscal year and encounter duplicate claims, the following order will be used to resolve the issue:
1. The dependent direct relative provides a written declaration naming one taxpayer to claim.
2. Agreement between declaring taxpayers specifies one taxpayer to claim.
3. A guardian of a de facto guardian declaration may claim.
4. If the previous steps do not yield resolution, the Ministry will conduct a comprehensive assessment based on actual support facts.

Moreover, in cases involving minor children after a divorce, an agreement should be made regarding claims for dependency exemptions to ensure fair and reasonable reporting.