Encyclopedia
Calculation of personal income tax amounts
The calculation of the amounts of personal income tax is a document containing aggregated information provided by the tax agent (separate unit of the tax agent) on the total amounts of accrued and paid income, tax deductions granted, calculated and withheld tax amounts, as well as other data serving as a basis for calculating the tax1.
The Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, Article 80, paragraph 1 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩