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MST nào dùng để quyết toán thuế TNCN
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MST nào dùng để quyết toán thuế TNCN

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Lao động của Công ty đã được cấp  MST ở cơ quan khác thi có được sử dụng MST này để kê khai thuế TNCN ở Công ty hay không?

 

Tiết a, Điểm 3, Phần I, Thông tư 85/2007/TT-BTC ngày 18/7/2007 quy định: “ Người nộp thuế chỉ được cấp một mã số thuế duy nhất để sử dụng trong suốt quá trình hoạt động từ khi đăng ký thuế cho đến khi không còn tồn tại...”

Như vậy, Công ty vẫn sử dụng MST của lao động đã được cấp để kê khai, quyết toán thuế TNCN.

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