OFFICIAL LETTER 5189/TCT-CS WITHOUT PIT PAYABLE, MONTHLY, QUARTERLY PIT DECLARATIONS MUST BE SUBMITTED
Official letter 5189/TCT-CS without PIT payable, monthly, quarterly PIT declarations must be submitted:
Under the new regulations, organizations and individuals that pay income to individuals that do not withhold personal income tax on a monthly or quarterly basis must still declare tax before: According to Point a.1, Clause 1, Article 16. Circular No. 156/2013 / TT-BTC dated November 6, 2013, organizations and individuals paying income without withholding personal income tax on a monthly or quarterly basis are not required to declare tax.
The new regulations also amend regulations on additional declarations of personal income tax finalization declarations for organizations and individuals that pay income from salaries and wages, and must also make additional declarations of monthly and quarterly declarations. Corresponding errors and errors (Point a, Clause 4, Article 7) before: In Clause 5, Article 10 of Circular No. 156/2013 / TT-BTC: If the dossier has been submitted for annual tax finalization declaration, only additional declaration is required. The annual tax finalization declaration dossiers are not required to supplement the monthly and quarterly declarations with their errors.
