Uni 19-07-2021 - PIT finalization for dead employees

Official letter 26247 about PIT finalization for dead employees as follows:

In case, the Company pays incomes from salaries and wages according to the Company's regulations to employees, but at the time of payment, the employee died, so the Company pays the legal heirs. of employees, this income is not subject to PIT. The company does not have to withhold PIT for heirs.