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问题
扣缴义务人未代扣代缴个人所得税
释义
法律分析:1、个人所得税中的扣缴义务人未扣缴个税的,纳税人应当在取得所得的次年六月三十日前,缴纳税款;税务机关通知限期缴纳的,纳税人应当按照期限缴纳税款。
2、法律依据:《中华人民共和国个人所得税法》第十三条
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