1. After the company declares individual income tax, it can be printed;
2. Every month, the tax return has a deadline. After this time limit, you can print it, for example, the month number 15 (it varies from place to place), and you can go to the website of the local tax bureau for enquiry. Generally, there will be time prompts on the home page.
There are generally three reasons why the personal income tax payment certificate is not recorded in detail for several months in a year:
1. The income does not exceed the personal income tax exemption: the personal income tax exemption with taxable income (that is, salary after deducting social insurance) for several months is less than 3,500 yuan, so there is no need to pay personal income tax, so there is no record of payment;
2. Company financial calculation error: financial calculation error or omission of personal income tax for several months;
3. Resignation status means that there are several months in a year and there is no salary income, so no personal income tax has been paid.
If it belongs to the above three kinds, it should be handled in time, such as:
1, providing proof of salary and income;
2. Contact the company for financial check in time;
3. Resignation certificate.
When individuals engage in related economic activities, such as handling loans for buying houses and cars, going abroad, claims for lost work, etc., relevant institutions may need to handle related affairs on this basis. Therefore, if the annual tax payment certificate is vacant, it should be handled in time.
"People's Republic of China (PRC) tax collection and management law" article 34 tax authorities must issue tax payment vouchers to taxpayers when collecting taxes. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.
Article 35 Under any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.