Taxpayers in Indonesia must file their tax returns by March 31. Taxation in Indonesiais governed by Law No. 6 of 1982, which has been amended several times, the last update being Law No. 7 of 2021 on the Harmonization of Tax Regulations. Under the law, taxpayers are required to fill out...
Non-individual residents who obtained their personal income in China are obliged to pay individual income tax . Tax Year refers to the period from January 1st to December 31 of the same year. Tax Coverage Before the end of 2018 (resident taxpayers) Wages and Salaries Income from remuneration ...
Annual IIT reconciliation is a process applied to individual taxpayers on their comprehensive income (an individual’s combined income of wages and salaries, remuneration from labor services, author’s remuneration, and royalties), to make sure their IIT paid in the previous tax year is ...
In addition, an annual IIT declaration should be submitted to the relevant tax authorities within three months of the end of the previous calendar year (i.e., between January 1, 2014 and March 31, 2014 for the 2013 calendar year) for taxpayers who are subject to IIT in China and meet a...