|
Post by account_disabled on Dec 9, 2023 5:14:56 GMT
In practice, there may be situations in which an employee will be employed by one employer under two employment contracts. In such circumstances, the question arises whether the taxpayer should indicate in the submitted PIT declaration from which employment relationship the payer is to reduce the income tax advances by the tax-free amount. These types of issues are not clarified in the tax regulations, therefore doubts arise. Such a query was submitted in the application for a tax interpretation by a payer philippines photo editor employing an employee under two employment contracts. One of these contracts was concluded in and the other in. The with the first contract. The employer is of the opinion that the income obtained should be settled separately from each employment contract. And it does not matter whether the contract is concluded with the same employer or with different ones. At the same time, it is also of the opinion that the employee should indicate in the PIT form from which employment relationship the tax-free amount is to be withheld. In response to interpretation no. The Director of the National Tax Information considered the following. He agreed with the payer's position that each employment contract should be settled separately, income cannot be added up and the amount reducing the tax should be included in only one remuneration.
|
|