SSJKlopedia - How to Calculate the Income Tax Art. 21 if the Employee Resigns

If the employee resigns in the midyear, the employer should recalculate the Income Tax Art. 21 based on the accumulated income of the employee during the working period in that particular year. The employer should provide the withholding tax slip (1721-A1 Form) to the employee and refund the tax overpayment (if any).