Encyclopedia

Personal Income Tax


Personal income tax — from the moment the obligation to pay it arises with the tax agent1;

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2023-05-29, Article 45, paragraph 2 // RSZ RF. 1998. No. 31. Art. 3824. ↩

Laws with commentary

Codes and federal laws