How to write a description of the withholding agent s modification of the information on the individ

The company paid the personal income to (ID number) from xx-xx-xx to x-xx-xx and paid the individual income tax on behalf of the company. But due to that.

The reason is that it is not possible to issue a certificate of individual income tax payment. Please ask the competent tax department to correct the individual income tax payment information, and the company promises that the information and information provided are completely true and valid. The specific changes are as follows:

Signature of the legal representative of the enterprise: Official seal of the enterprise:

YYYYYYYYYYYYYYYYY

The legal obligations of individual income tax withholding agents are mainly as follows: ( The withholding agent shall designate the personnel of the financial accounting department or other relevant departments that pay the taxable income as the tax personnel, and the tax personnel shall withhold and pay the specific individual income tax. In the event of a change in tax personnel or tax personnel, the list shall be reported to the in-charge tax authorities in a timely manner.

Summary of taxable personnel when different departments of the same withholding agent pay taxable income. When paying taxable income (including cash, in-kind and valuable**) to individuals, regardless of whether the taxpayer is a member of the unit or not, the individual income tax payable shall be withheld and paid. The withholding agent should set up a withholding tax account book to correctly reflect the withholding of individual income tax.

The tax withheld each month shall be paid into the state treasury within seven days of the following month, and the "Individual Income Tax Report Form for Withholding", the withholding voucher and the detailed statement of personal income paid including the name, unit, position, income, tax and other contents of each taxpayer shall be submitted to the in-charge tax authorities, as well as the relevant materials required by the tax authorities. (For withholding agents who have not experienced withholding, they must also fill in the withholding tax amount column in the "Withholding Individual Income Tax Report" and submit it to the competent tax authority on a monthly basis.) If the withholding agent refuses to perform the withholding tax obligation in accordance with the law, the withholding agent shall report to the tax authorities in a timely manner and temporarily suspend the payment of its taxable income.

When withholding tax, the withholding agent must issue a tax withholding voucher uniformly printed by the tax authorities to the taxpayer, and indicate in detail the taxpayer's name, work unit, home address, resident ID card or passport number (if there is no such certificate, other documents that can effectively prove identity can be used) and other personal information. For the income from wages, salaries, interest, dividends, bonuses, etc., due to the large number of taxpayers, it is inconvenient to issue withholding and collection vouchers one by one, with the consent of the in-charge taxation authorities, the withholding and collection vouchers may not be issued, but the taxpayers shall be informed of the withholding of taxes in a certain form. If a taxpayer requests a withholding agent to replace the withholding tax collection voucher for the purpose of holding the basis for tax payment, the withholding agent cannot refuse.

The withholding agent must be inspected by the tax authorities in accordance with the law, truthfully reflect the situation, provide relevant information, and shall not refuse or conceal it.

To modify the basic information of individual income tax, if you fill in the online application, first find the individual income tax declaration interface, then find the filling record, and click Modify. If it is handled at the local tax hall, you can directly ask the tax staff to modify it.

[Legal basis].

Article 30 of the Regulations for the Implementation of the Individual Income Tax Law.

The withholding agent shall calculate and handle the withholding declaration according to the information provided by the taxpayer, and shall not change the information provided by the taxpayer without authorization.

If a taxpayer finds that the personal information, income, and withholding tax provided by the withholding agent or the withholding declaration are inconsistent with the actual situation, the taxpayer has the right to request the withholding agent to make corrections. If the withholding agent refuses to make the amendment, the taxpayer shall report to the tax authorities, and the tax authorities shall deal with it in a timely manner.

Taxpayers and withholding agents shall keep the materials related to the special additional deduction in accordance with the regulations. The tax authorities may conduct spot checks on the special additional deduction provided by taxpayers, and the specific measures shall be separately stipulated by the competent tax authorities. If the tax authorities find that the taxpayer has provided false information, it shall order the taxpayer to make corrections and notify the withholding agent; where the circumstances are serious, the relevant departments shall handle it in accordance with law, and Na Shichun shall be entered into the credit information system and joint disciplinary action shall be carried out.

If a taxpayer modifies the information on the individual income tax payment certificate, the withholding agent shall go to the competent tax office for processing.

The withholding agent shall submit the following materials: (1) a copy of a valid identity document signed by the taxpayer; (2) The relevant materials issued by the withholding agent shall be stamped with the official seal.

The in-charge tax office shall send the calendar to complete the matters within 7 working days from the date of acceptance of the eligible matters.

Lawyer analysis: Individual income tax refers to the taxes paid to the state according to a certain proportion of wages, salaries, author's remuneration, royalties, property lease income, interest, dividends, bonuses, accidental income, etc., obtained by individuals from various **. When taxpayers fill in the individual income tax return, there may be errors or omissions, which need to be corrected.

To correct individual income tax, you need to fill in the "Individual Income Tax Final Settlement and Annual Return Form (Class A)", indicate the reason for the correction, the time of correction and other information in the return form, and submit it to the tax authorities for review as soon as possible. According to the provisions of the Individual Income Tax Law, those who fail to declare individual income tax in accordance with the provisions or falsely declare or underdeclare individual income tax shall pay back the tax and impose a late payment penalty in accordance with the regulations. If it is found that the individual income tax return is filled in incorrectly, the dust code is stacked, and the tax refund and tax reduction and exemption caused by violation of the individual income tax regulations, the taxpayer shall apply to the tax authorities for correction in a timely manner, and pay the tax payable and fines as required.

The basis of the law of the Dharma]:

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

The content of the individual income tax filling statement includes the taxpayer's identity information, salary and remuneration, tax payment, special deductions, etc., and finally signs and seals, and writes down the date of filling. Individual income tax is a general term for the legal balance and regulation that regulates the social relations between the tax collection authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

[Legal basis].Paragraph 1 of Article 2 of the Individual Income Tax Law of the People's Republic of China.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) the income from the royalties of the concession;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from the lease of property;

8) Income from the transfer of property;

9) Incidental gains.