The PIT-4R tax return must be completed by taxpayers who are required to calculate and pay personal income tax (PIT) advances during the year. This return is submitted by payers who make payments to individuals, such as salaries, benefits, or other income.
The PIT-4R declaration is submitted by:
- Payers who pay income to individuals and are required to calculate and pay income tax advances.
- Employers who pay salaries to their employees.
- Other entities that make payments to individuals.