▶ Provision of personal income tax (PIT) on free gifts to individual customers

Official letter 13340 / CT - TTHT on PIT concerning free gifts to individual customers was issued on March 31, 2017.


Companies are not required to withhold personal income tax in cases of free gifts to individual customers (products, gift certificates, etc.). However, those that are classified as assets that required registration of ownership in the existing provision will not be applied.

 

 

2017年11月21日