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Doanh nghiệp không có phát sinh thuế TNCN hàng tháng thì có phải làm tờ khai thuế tháng không?

 

Nếu đơn vị có thuế phát sinh phải khấu trừ hàng tháng thì mới phải kê khai theo mẫu biểu 02/KK-TNCN.