2019 deadline for individual tax deduction declaration and when is the deadline for new individual tax declaration? Everyone must be concerned about this problem. Let's take a look at the answers of relevant departments!
Dear withholding agent:
According to the provisions of the current individual income tax law, the tax withheld and withheld by the withholding agent every month shall be paid to the state treasury within the 15th day of the next month, and the withholding individual income tax return shall be submitted to the tax authorities. Therefore, the withholding agent who actually paid 'wages, salaries',' labor remuneration 'and other withheld individual income tax in January 2019 shall make a withholding declaration (i.e. fill in the individual income tax withholding declaration form, commonly referred to as' detailed declaration') and pay the tax in February 2019. At this time, the tax month of this tax shall be January 2019.
Meanwhile, when the withholding agent pays wages to employees and calculates and withholds individual income tax from January 1, 2019, special additional deductions such as children's education and supporting the elderly can be deducted. The withholding client will support the submission and upload function of new individual income tax withholding return from February 1, 2019. Therefore, the withholding agent is also required to pay the individual income tax withheld from the actual payment of 'wages, salaries' and' labor remuneration 'in January 2019, which shall be reported and paid in February 2019.
1、 For the withholding agent who has not handled the withholding declaration according to the above specified time before, and has actually paid and withheld "wages, salaries" and "labor remuneration" in December 2018, and has withheld, declared and paid in December 2018 (the month to which the tax belongs is mistakenly selected as "November 2018"), please make a zero declaration in January 2019 (the month to which the tax belongs is selected as "December 2018") 。 At the same time, log in to the link of Beijing Electronic Taxation Bureau of the State Administration of Taxation from January 7 to January 31, 2019. If your company continues to fail to handle the withholding declaration within the specified time, it will have a significant impact on the final settlement and payment of the taxpayer's comprehensive income in 2019.
2、 If your company has previously handled the withholding declaration according to the above specified time, please ignore the contents of the notice, and there is no need to log in & hellip from January 7 to 31, 2019 according to the "please log in" in Article 1& hellip; Operate according to the requirements of 'registration'.
Thank you for your understanding and support of Beijing tax work. If you have any questions, please contact the competent tax authority in time.
State Administration of Taxation Beijing Taxation Bureau
January 1, 2019
(Note: for withholding enterprises under the jurisdiction of Beijing Municipal Taxation Bureau, a pop-up prompt will appear after logging in to the 'withholding client of natural person tax management system'.)