From December 5, 2020 (the effective date of Decree 126/2020 / ND-CP), in case the Company pays commercial discounts to individuals who are business households, business individuals If the business pays tax according to the presumptive method, the company is responsible for declaring and paying PIT on behalf of the individual according to regulations.
The tax declaration dossier is suggested to the Company to comply with Point 8.4, Section 8, Appendix I of Decree No. 126/2020 / ND-CP dated October 19, 2020.
