Dispatch No. 230/TCT-TNCN on17th January, 2012 by GDT guiding the settlement of PIT in 2011.
Entity must declare and finalize tax in 2011:
1. Income payers have to withhold PIT regardless of arising withhold.
2. Resident individuals arise income from salary, wages and business activities;
3. Resident individuals with incomes from transfer of securities who registered to pay PIT at the rate of 20% on assessable income with tax authorities;
4. Resident foreigners who finish the labour contract before exit.