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Không có mã số thuế TNCN
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Không có mã số thuế TNCN

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Doanh nghiệp không có số thuế TNCN phải nộp trong năm thì có phải làm báo cáo quyết toán thuế TNCN không? Không có mã số thuế TNCN

 

Căn cứ quy định tại điểm 2.1.3, Mục II, Phần D Thông tư số 84/2008/TT-BTC ngày 30/9/2008 của Bộ Tài chính thì các tổ chức, cá nhân trả các khoản thu nhập phải khấu trừ thuế không phân biệt có phát sinh khấu trừ thuế hay không có khấu trừ thuế, có trách nhiệm kê khai quyết toán thuế thu nhập cá nhân theo quy định ...

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