Can the company not withhold personal income tax from employees?

The individual income tax law does not stipulate that the company must withhold and remit the personal income tax of employees, but because the employer is the withholding agent, the employer is usually obliged to withhold and remit the personal income tax on behalf of employees.

According to the provisions of Article 9 of the Individual Income Tax Law of People's Republic of China (PRC), the individual income tax is paid by the taxpayer and the unit or individual who pays the income is the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.

Article 10 Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Having obtained taxable income and the withholding agent has not withheld the tax;

(4) Obtaining overseas income;

(5) Cancellation of China hukou due to immigration;

(6) Non-resident individuals obtain wages and salary income from two or more places in China;

(seven) other circumstances stipulated by the State Council.

Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.

The above replies are for reference only and shall be subject to relevant laws and regulations.