Withholding agents can inquire about employees' wages in previous years, and can also print personal income tax returns and tax bills from the tax bureau through personal income tax returns, both of which contain wages and personal income tax amounts. Now, they can also check the personal income tax returns in recent years through the personal income tax return system.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management.