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How to Pay Tax for Untaxed Previous Years’ Employer’s Contribution of Employers Annuity

According to a supplementary provision issued by SAT on Jan. 30th 2011, method to calculate unpaid tax for employer’s contribution to the employer’s annuity in previous years is clarified.

Lee & Lee Associates Comments:   The administration on taxation of employers’ Annuity is strengthened. Even the relevant tax is individual income tax, since the employer shall fulfill the withholding responsibility, the cost of employer on calculation, payment and filing of tax will be increased.

Relevant Rule: Supplementary Provisions of the State Administration of Taxation on Issues concerning the Administration of the Imposition of Personal Income Tax on Employer's Annuity,announcement No.9 2011 of SAT.





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