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Thử việc DN phải kê khai thuế không ?

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Thử việc DN phải kê khai thuế không ?

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DN có phải kê khai cho tất cả các cá nhân làm việc theo thời vụ hoặc ký hợp đồng thử việc có phải kê khai theo mẫu 05B/BK-TNCN

 

Theo quy định tại tiết 1.2.7, điểm 1.2, khoản 1, mục II  phần D Thông tư số 84/2008/TT-BTC ngày 30 tháng 9 năm 2008, tất cả nhân viên không ký hợp đồng lao động hoặc có ký hợp đồng lao động dưới 3 tháng doang nghiệp đều phải kê khai theo mẫu 05B/BK-TNCN kèm theo Tờ khai quyết toán mẫu 05/KK-TNCN.