Không phát sinh trả thu nhập thì không phải khai thuế TNCN
QTO - Đây là nội dung đáng chú ý tại Công văn 2393/TCT-DNNCN ngày 1/7/2021 về khai thuế thu nhập cá nhân (TNCN) do Tổng cục Thuế ban hành. Theo đó, việc khai thuế TNCN của tổ chức, cá nhân không phát sinh trả thu nhập được hướng dẫn như sau:
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