Tax card for accounting income and personal income tax. Rules of law: what does the law dictate? personal income tax form filling

The tax that all employers are required to pay to the budget for their employees every time wages are accrued and paid is called. At different situations the . This can be either 13% and 9%, or 30% and 35%. Previously, employers had to take into account information on the amounts of taxes paid in Form 1-NDFL.

This document reflected the amount of income taxes paid to the budget for its employees. The form was filled out every month, simultaneously with the calculation of wages for their employees.

Concept 1-NDFL

After 2011, all tax agents fill out the 1-NDFL register. It contains the same information, but for each taxpayer separately.

The register must reflect the amounts of all income and taxes paid by the enterprise or entrepreneur to its employees or temporarily hired employees. If you look closely, the register is very similar to the same form 1-NDFL. And since each employer is obliged to independently develop a register “for itself,” it is natural that this very form is taken as a model. They are similar, but there are differences that you need to know and take into account when maintaining your income tax register.

Register form

To start using the 1-NDFL accounting register, you need to open the template of this document in an accounting program and apply it to your company. In the case when you want to develop it yourself, you can take the previously used form 1-NDFL as a basis.

The register must contain the following information:

1. Last name, first name, patronymic of the employee;
2. Date, month and year of birth;
3. employee tax identification number;
4. Resident or non-resident. This item is necessary because it allows you to calculate the tax rate correctly;
5. The total amount of income paid to the employee. It is necessary to indicate income codes and the date of payment of salaries;
6. Total . Here it is also worth noting according to which the deductions were made. We further indicate the amount of income minus the required deduction;
7. The total amount of taxes that was calculated and deducted from the salary. The day on which this amount was deducted from the salary and the day on which the tax was transferred. The reasons for the transfer are also indicated, i.e. number and payment number.

The register is filled out for each employee separately. Some enterprises with a small staff practice maintaining a general 1-NDFL register. This is possible, but to avoid unnecessary problems when submitting declarations or when checking by regulatory authorities, it is more advisable to find time and still fill out registers for each employee.

Filling procedure

When applying for a job, an employee is required to provide the necessary information about himself, which is entered into his personal card and stored in the personnel department or accounting department. Then, when calculating wages, a 1-NDFL register is created for each employee. It is filled out according to the information specified in the employee’s personal card. If any individual employee data is missing, it is necessary to clarify it.

In general, entering information into the register does not differ from the usual filling out of a 1-NDFL tax card. There you need to carry all the taxpayer’s data, the amount of income and the amount of tax deduction required by law and confirmed by the relevant documents. It is also necessary to indicate the date and serial number document according to which the funds were transferred.

The register must be completed by the employer or the employer's representative. Rent in tax document This is also the responsibility of the employer.

Applicable codes

When filling out the 1-NDFL tax card, special codes income and deductions. The most commonly used income codes are:

• 2000 – accrued and paid wages, as well as bonuses and other payments;
• 2012 – ;
• 2300 – ;
• 2400 – related to, as well as from the rental of various pipelines, power lines, computer networks etc.;
• 1400 – transfer by lease of certain property, except for transport and communications;
• 2760 – working or retired employees;
• 4800 – other payments, including for unused days of vacation provided by law.

In more detail, you can see the list of codes most often used when filling out documents in Appendix No. 1, Federal Tax Service Regulation dated September 10, 2015.

Deduction codes that should be used to fill out the 1-NDFL register:

• The so-called numbers 114 to 125 inclusive;
• : numbers 311, 312;
• : №№ 320, 321,324;
• : No. 403-405 inclusive;
• Special deductions, within certain limits: No. 501, 503, 505,508.

Filling example

Form 1-NDFL is filled out for the tax office in 9 sections. They indicate information about income and deductions individual who is an employee of the organization.

In section 1 you should indicate information about the employer, such as:

• Code of the tax office to which the employer belongs;
• TIN of the company and its checkpoint and;
• and company phone number;
• Complete.

The second section should contain the details of the individual for whom the company pays taxes. In the case where the employee is a resident of another country, it is necessary to indicate his exact address in his home country with the country code.

The third section of the report contains information about the tax base on which income tax will be calculated. This information should be entered into a table that shows:

• Amount of income;
• The amount of accrued taxes;
• The total amount of deductions due and confirmed by documents;
• The amount of taxes accrued and paid.

• The next section is dividends. Here you can see the amount and amount of accrued tax at a rate of 9%.
• The fifth section reflects types of income taxed at an increased rate of 35% and related to.
• The next sections 6 and 7 are final by types of taxes and income. Here you need to indicate the amount of deductions.
• The final section is devoted to adjustments and recalculations of previous erasures. After the modifications have been made, you need to make an additional payment to the budget or make a request for a refund of overpaid amounts to tax office.

The document is signed by the manager and endorsed with the seal of the enterprise.

Sample of filling out 1-NDFL

Form 1-NDFL is needed to record information regarding income tax and total income. After the entrepreneur has prepared this document, it is sent to the Federal Tax Service. The rules say that 1-NDFL must be generated every month, not only when the tax is transferred to the treasury, but also at the time of payroll.

Starting in 2011, 1-NDFL certificates were transformed into tax register form. But the document is processed using the same rules as before. Employers still use the reporting form.

The document contains special fields that display information on:

1. The amounts of actual personal income tax payments that were sent to the treasury.
2. , which contributed to the decrease tax base.
3. Income that individuals received in a quarter or in one year.

Thanks to the information provided public services it is easier to identify taxpayers and provide them with one or another status.

Help is integrated into the 1C program. in the Tax Code of the Russian Federation is devoted to all issues related to income tax for individuals.

It has already been said that the basis for the formation of 1-NDFL is data on each person and income Money for him. But filling out the certificate - not the responsibility of the citizen himself. She switches to the so-called.

This function is in most cases delegated to employers. For organizations themselves, 1-NDFL is a type primary document, without which accounting itself is impossible.

About the submission procedure

Usually the compilation process comes down to performing next steps, which are not very complex.

1. In accounting, statements are drawn up related to the fact of salary accrual. In this case, you need to display information on vacation pay, compensation, and bonus payments.
2. Only after this do they proceed to the preparation of the 1-NDFL certificate itself. It must include data for each individual employee.
3. The last stage is the transfer of documents to the Federal Tax Service, thanks to which the tax office receives everything it needs to account for each individual taxpayer.

Requirements and rules

Not all types of income are reflected in 1-NDFL. For example, an indication is not required for:

1. Payments related to unemployment.
2. Child care benefits.
3. Transfers due to the birth of children. It doesn't matter if it's adoption or birth.
4. Benefits for pregnancy and childbirth.

About the forms and contents of the certificate

Typically the form consists of nine sections. They were created specifically to make it convenient for managers to present information on their employees. The contents of the individual parts are explained in more detail.

Section 1: about the tax agent

Here the employer writes about himself. In particular, you will need:

1. Contact phone number enterprises along with address and .
2. OKTMO tax agent, full name.
3. Code of the Federal Tax Service to which the organization belongs.
4. , TIN.

Section 2: about taxpayers

Here they write about individuals who act as income tax payers. IN in this case can't do without:

1. Living place, .
2. Passport data.
3. Full name, date of birth.
4. INN, SNILS.

The country of registration code will be needed if the employee is not. An address in this country also becomes a requirement.

Section 3: tax base

They try to give maximum importance to this part of the document. We are talking about the tax base on which the income tax itself is calculated, with a rate of up to 13%. For non-residents it increases to 30%.

This section is in the form of a table. It contains data related to:

1. The volume of taxes that were assessed and also actually paid. And the amount of the debt, if any, to the Federal Tax Service.
2. The amount of deductions.
3. The amount of tax deductions.
4. The amount of income.

The section ends with the details of the document used when transferring taxes. This is where the tax itself is initially reflected.

Next

IN fourth section describes the decisions of the company’s founders regarding the payment of dividends. It is necessary to have not only the amounts themselves, but also specific dates when this occurs. Don't forget about income taxes accrued on such payments. The essence of this section is to display the tax base, taxed at a rate of nine percent.

If someone wins a competition or lottery, the income is taxed at a rate of 35%. These funds are reflected in fifth section.

Sixth section needed for summary information on all types of taxes. Each month has a separate summary.

Seventh section becomes a kind of total income for each individual. Tax fees for employees are also given here, in total amounts, and we can also talk about deductions, if they were applied.

Concerning eighth part, then it was specially created to correct errors made in the previous tax period. First, they report recalculations, and then proceed to additional payments or create a request to the Federal Tax Service to return the amounts paid earlier.

There are fields that any tax agent must fill out, regardless of specific situation. This applies to:

1. Accrued income tax amounts.
2. Deductions on social, investment, professional, standard and property grounds.
3. Tax bases in general for all types of activities, as well as separately in case of changes in rates.

According to the information provided, the Federal Tax Service assigns taxpayer status. In this case, the value is given to a group of parameters consisting of:

• personal data of an individual;
• details of specific payment documents;
• actual payments, debts;
• required deductions;
• amount of income.

Form 1-NDFL is convenient because it is maintained for each specific payer.

What to do if you find errors

Accountants sometimes encounter mistakes in their work. Then it’s worth finding out the rules associated with correcting them in a specific document. For 1-NDFL information, there are few such rules.

1. Incorrect data can be crossed out if an error is made in the first two sections. Information that is correct is entered next to it. At the end of the document, you need to indicate that it is the corrected parameters that should be trusted.
2. Corrections are not allowed when working with sections three through nine. Inaccuracies are simply transferred to the return for the next tax period. Error information is contained in section eight.

In sections three to nine, correction of errors is permissible only if the company ceases its activities or goes through a liquidation procedure.

Differences from tax register

Many entrepreneurs use 1-NDFL as the basis for their register. There is nothing strange in this, because the documents are similar to each other. But the cards still lack some important points that are specific to the register.

It can also be the basis, but then there is a need to add several points.

Details of the money transfer along with the date of actual payment must be present for each. The register must contain information regarding social deductions provided by tax agents, or property deductions, if they were applied.

With participation in filling out foreign citizen It is worth considering that taxes are also imposed on income placed outside the territory of the Russian Federation. Therefore, information is also entered into the relevant documents.

An employment contract is the main basis on which cards or registers are filled out. Their maintenance becomes a mandatory requirement when concluding any types of agreements.

Information about disability benefits and vacation pay

Tax officials believe that temporary disability benefits do not apply to wages. Therefore, they are not classified as income received for performing certain duties. It is enough to simply write that the amounts were paid.

As for vacation pay, you need to immediately decide whether it will be payment for work or not? If yes, then the tax is withheld on the very last day of the month. If the answer is negative, then the deduction occurs on the same day when the income is paid.

How to more conveniently account for income

There are a few advice, which make it easier to work with income.

1. Not only monthly fixation, but also separate for each type of payment. Then it will be easier to determine the tax base, the amount of calculated and withheld personal income tax. This is especially true for income that rolls over from one month to the next. For example, vacation pay, which is paid in the form of advances.
2. Separate display of tax deductions that are actually provided and due. For example, the standard deduction exceeds the employee's income for a particular month. Then the difference in the results will simply be transferred to another time. However, the rule continues to apply only for one calendar year.

What else should you remember?

1-NDFL cards must reflect only those that were actually paid, that is, amounts of cash handed over personally or transferred to a bank account. There is no need to enter into the form amounts that were simply accrued.

In different sections, income in the form of dividends is taken into account for, because tax rates differ for them by as much as 9% and by 15% (for the second category).

As for unified financial assistance, the certificate includes only those payments that should be subject to personal income tax, according to the current law. You should not include transfers that are completely tax-exempt on your card at all.

The Tax Code provides full list with so-called preferential payments.

Tax authorities and officials believe that cards should reflect all information related to gifts. Even if their amount does not reach 4000 rubles. There is nothing surprising in this position, since there is a separate limit on gifts that can be received in one year.

It is possible that the next gift just exceeds these established limits. At the same time, we are talking not only about employees, but also about clients and partners. True, for now the latter provision plays the role of initiative. Currently, it is important to provide information specifically about gifts for employees.

Learn more about the deadlines for paying personal income tax in this video.

In this article we will look at: Personal Income Tax Form-1. Find out when and who fills out the form. Let's sort it out step by step instructions by filling. We will answer your questions.

Form 1-NDFL is used to record data about the employee, his income, benefits provided, and calculated tax. The main purpose of the form is to obtain information about the accrual and payment of personal income tax for each employee. The form was approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated October 31, 2003 No. BG-3-04/583.

General characteristics of the form as a tax register

The document is currently not a mandatory form, previously used as a primary card accounting. At the same time, enterprises must create tax registers for personal income tax. An enterprise has the opportunity to use an independently developed document of any form.

Most taxpayers use 1-NDFL as the most optimal form for recording employee taxation indicators. Blank or his modified form included in the document flow schedule and approved in the annex to the accounting policy. The provisions of the form must be supplemented with the information necessary for tax accounting:

• Dates of settlement transactions within a month;
• Indication of the details of documents confirming transactions;
• The amount of income and deductions received during the period from another employer during employment during the year;
• Amounts and grounds for providing social and property types of deductions provided by employers to employees upon notification of the Federal Tax Service.

Mandatory information as part of the form data

The form must contain information about data that allows you to determine the accuracy of the calculation of the base, tax, application of benefits, transfers to the budget for each employee.

Intelligence	Data Description
Data of the enterprise calculating income tax	The details of the tax agent are indicated
Employee details	The personal information of the employee and his status as a resident are entered.
Employee benefits	Provide information about income received during execution employment contract in monetary or in kind, as well as when material benefits arise from the operating conditions
Tax benefits	The data of deductions provided on the basis of the right that has arisen for the employee is recorded.
Personal income tax	Indicators of calculated and paid tax on personal income, dates of transactions are entered

The form reflects the amounts that make up the tax base for personal income tax. Data is generated for each tax rate established depending on the type of income and whether the employee is a resident. Information is reflected in 1-NDFL immediately after the end of the month and the accrual of all taxable income. Accounting is carried out for each employee. The tax register data must match the information on the 2-NDFL certificate generated at the end of the year. You can check it out.

Information is recorded based on accrued indicators, with the exception of dividends, information about which and the obligation to tax them arise only upon actual payment.

Employee T. OJSC "Prestige" is also a shareholder of the company. At the end of the year, the employee was paid dividends in the amount of 26,000 rubles. The following entries are made in the tax register:

1. Dividends were reflected indicating the date of actual payment;
2. The tax withheld from payments in the amount of 13% is indicated as a resident of the Russian Federation (after 2015, the rate was changed from 9 to 13%).

Information not to be included in the document data

The document does not reflect information about non-taxable payments, which include:

• Payments upon birth of a child and care benefits;
• Travel allowances in the form of daily allowances;
• Rations and compensation for sub-rental housing;
• Other payments within the limits established by regional legislation;
• Amounts of compensation provided for by internal regulations.

Payments that are exempt from taxation within the limit are reflected in 1-NDFL in full. The deductible limit is established for financial assistance, gifts, prizes, daily payments as part of travel expenses.

An example of a record of gifts given to an employee

Employee S. of the organization LLC “Team” received a gift from the employer for the company’s day worth 8,500 rubles. In accounting for S. and 1-NDFL remuneration in the month of receiving the gift, the following is indicated:

1. The value of the gift received is 8,500 rubles;
2. Deduction code 501 for non-taxable personal income tax in the amount of 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

The card reflects the full amount, taxable and non-taxable, as well as the code and amount of the deduction.

Users of personal income tax card information-1

1-NDFL cards are internal documents of the enterprise. The form is filled out for the calendar year with a cumulative total for each employee and is stored in the organization along with other tax registers. The document is presented to the tax inspectorate for control during the audit period.

There is no need to submit a separate document to the Federal Tax Service, except for the need to return the amount overpaid by the tax agent. According to para. 8 clause 1 art. 231 of the Tax Code of the Russian Federation, when contacting the Federal Tax Service, the agent submits an extract from the tax register and documents indicating overpayment of tax. Excess amounts contributed may be returned to the enterprise or offset against the payment of the budget of the same name upon application.

Form and procedure for storing the accounting register

Requirement for maintaining 1-NDFL on paper with a signature responsible person not installed. It is allowed to keep records in in electronic format without an electronic digital signature. The document is stored for 4 years, established for archiving documents intended to confirm the accuracy of tax calculations. There is no separate indication in the legislation on the storage periods of registers.

At the end of the storage period, documents must be disposed of. A special commission is created to destroy documents containing important personal information about employees. Upon disposal, acts are drawn up that include information about the list of documents and the period of their creation. When an enterprise is liquidated, tax accounting documents related to payroll are not transferred to the state archives.

How to fill out the personal income tax-1 card

The document is maintained by accounting employees or other persons whose responsibilities include calculating wages. When generating data, specialized programs are used. Accrual sheet data is used only after the month is closed to avoid errors. When automatically filling out a document and correcting statement indicators, the initial data is changed by the program without the participation of the responsible person.

Step-by-step instructions for filling out form 1-NDFL

The form contains several sections for entering information on different types appointments.

Chapter	Content	Composition of information
1	Information about the company, tax agent	Name of the enterprise, OKTMO, INN, KPP, registration number, contact phone number, Federal Tax Service code
2	Employee information	Full name, Taxpayer Identification Number if available, SNILS number, passport details, place of actual residence, resident status, availability of declared deductions
3	Calculation of the tax base	The section is devoted to tax base indicators. Data on accrued income is reflected by month
4	Information on dividends received	The section information contains dividends paid, the amount of tax, as well as arrears of payment
5	Information about taxation at the rate of 35%	The section contains data on the tax base, deductions, taxes and debts of the person
6	Total tax amount	The information reflects the total amount of calculated and withheld tax at all rates, broken down by indicator, as well as the person’s debt
7	Income taxed by the Federal Tax Service	This section is filled in as needed.
8	Recalculation of indicators	Includes data on errors from previous periods that require recalculation of the base or tax
9	Information about the certificates provided	Contains information about certificates issued by the Federal Tax Service and the taxpayer, information about the person

Features of filling out the tax register form

In sections reflecting the employee’s income, data is entered for each payment. When accounting for benefits provided to employees in the form of deductions, a monthly data accounting procedure is applied. The timeliness of accounting operations will eliminate cases of excess limit value the benefit provided. If necessary, accounting large quantity benefits form is being finalized taking into account the conditions for entering data.

Due to changes in legislation since the publication of the form, it is necessary to make adjustments to the composition of these sections. Enterprises must take into account the dates of receipt of income, types of tax benefits, the procedure for providing which to taxpayers has changed since the approval of the original type of form.

To automate accounting and maintenance of 1-NDFL, the following programs are used:

• 1C: Salary and personnel management. The program pays attention to the dates of income accrual, withholding and transfer of tax. Information is reflected in the register based on primary accounting forms;
• Salaries and personnel CompSoft. The resource provides the ability to change settings according to the specifics of the enterprise’s accruals;
• PC “Taxpayer”, which provides calculation of wages, taxation and creation of registers.

Most programs used by enterprises when calculating wages include a register based on 1-NDFL in their documents for recording data for each employee.

Responsibility for the lack of tax accounting forms

The Tax Code of the Russian Federation provides for punishment for enterprises for the lack of tax registers. Additionally, the manager may be subject to administrative penalty for failure to provide information necessary for tax control.

Personal income tax form-1: answers to questions

Question No. 1. Is it necessary to reflect income received part-time at another enterprise in the personal income tax register card?

Answer: In 1-NDFL, only earnings received from one employer are indicated. The amount of additional income is not reflected in the register.

Question No. 2. Is it necessary to indicate the amount of income and the deduction provided in 1-NDFL? previous work, if the employee is hired within a year?

Answer: The employee card contains data on the amount of earnings and deductions from another employer received during the year. Card 1-NDFL must be supplemented with the appropriate table.

Question No. 3. How is the personal income tax register created if the organization has separate divisions?

Answer: Formation of 1-NDFL documents is carried out in each division separately.

Question No. 4. How to enter into the card the need to recalculate the personal income tax of an employee who has changed the status of non-resident to resident?

Answer: Excessively withheld tax as a result of recalculation is indicated as an overpayment.

One-click call

Ask your accountant whether you need to fill out Form 1 of personal income tax. If a young specialist works for you, he has never heard of this. If you have an experienced accountant, then they will tell you that previously you were required to fill out Form 1 personal income tax cards for all your employees. This article will explain to you what form 1 personal income tax is and what is now filled out instead of it.

All individual entrepreneurs, when hiring employees, become tax agents, transferring taxes for employees to budgets of various levels and extra-budgetary funds. Therefore, the employer is obliged to maintain all documentation related to this process. One of the forms of reporting is declarations in the personal income tax form. Among them is an accounting card, that is, Form 1 of personal income tax.

What is 1 personal income tax

So, 1 personal income tax is a form of card that reflects the taxpayer’s income and all the taxes he pays. This document was introduced in 2003 as a prize from the Ministry of Taxation and was one of the main documents of all tax accounting. This form worked for 8 years and was liquidated on January 1, 2011. Currently, individual entrepreneurs are not required to fill it out. Instead, the employer is required to fill out the personal income tax register, and the same data about the employee is entered; the procedure for filling it out is also identical.

But here’s an interesting situation: the tax register must be developed by the entrepreneur, that is, the tax agent, independently. And the income tax in this register must be calculated independently. All these functions are required to be performed by large organizations, that is legal entities, individual entrepreneurs, as well as notaries working privately, and foreign organizations that have opened their representative offices in Russia.

The tax register, according to the Tax Code, must contain the following information. This is all the personal data of the employee that allows him to be identified, this is the employee’s status as a taxpayer, all amounts of his income, types of income indicating the codes in force today, taxes that were withheld from the employee, and their current codes. To this information are added the dates of payment of income and tax deductions, as well as the dates of transfer of tax amounts to the budgets of the Russian Federation. Next to each entry on the transfer of tax, it is necessary to indicate the name of the payment document and its details, all this is done to confirm the facts of the transfer of funds.

Some entrepreneurs practice maintaining a common register, one for all employees. In companies where there are few specialists, this is very convenient. But correct filling in accordance with the law requires maintaining a register for each individual employee. Therefore, it is best to spend a couple of hours more on the accountant’s time, but make the correct register and fill it out as required by law.

What are the differences between form 1 personal income tax and tax register

It is completely logical that many entrepreneurs take Form 1 of personal income tax as the basis for their register. And this is no coincidence, because they are similar in many ways. But the tax card does not contain some important items that must be in the personal income tax register. Yes, you can use a tax card as a basis, but you need to add the following lines to it. Each personal income tax transfer must be accompanied by the date of the actual transfer of money and details of the payment order. The register must also include data on social deductions provided by the tax agent, as well as on the employee’s property deductions. If the register is filled out by a non-resident of Russia, then all of his income from activities on the territory of our country is also taxed and is entered into this document.

Tax card 1 personal income tax and tax register are designed to record the income of an individual and the taxes he pays. This is the primary tax documentation, which mandatory must be carried out by every organization, every individual enterprise. All data is entered into the card (we will also keep in mind a register similar to it), once a month, after wages and all remunerations have been paid, all taxes have been calculated and paid.

The main basis for filling out the card (register) is the agreement between the employee and the employer. It is filled out for any contract, even a civil one. The main condition is that taxes must be paid on the amounts indicated in the agreement, and all tax amounts must be taken into account and presented in the form of reports on the card.

In order to create a competent register, you need to download Form 1 of Personal Income Tax and add your own items to it. Filling out the card is quite simple; it is carried out for each employee individually. All income is entered into the form, except those that are not taxed. These are social benefits, financial assistance, if it is less than 4 thousand rubles. Also not included in the register the following types income: maternity benefit, one-time benefit for pregnant women for early registration in a medical institution, benefit for the birth of a child or for adoption. This list also includes child care benefits for up to 1.5 years and unemployment benefits.

The main register items that were transferred from personal income tax card 1

First point document - information about the tax agent (source of income). Here you will need to indicate the TIN/KPP (for an organization or TIN for a tax agent - individual entrepreneur), as well as the code of the tax authority where the tax agent is registered, the name (last name, first name, patronymic) of the tax agent and OKATO code. All this data is always available in the accounting department; there will be no problems filling it out.

Further, in the second paragraph, you should indicate information about the taxpayer (recipient of income). This is the TIN and pension number insurance certificate, last name, first name and patronymic of the employee, type of identification document. If this document is a passport, then you must indicate the code, series and number, date of birth (day, month, year), citizenship with country code, address permanent place residence, including country code, subject Russian Federation, region, region, district, city, street, house, building, apartment. Next, you must indicate whether the taxpayer is a resident of the Russian Federation, and whether tax deductions are claimed.

In the third point the tax base and personal income tax are calculated (for income taxed at rates of 13% and 30%). Tax deductions are indicated with a simultaneous description of the details of the documents that became the basis for calculating deductions. It will also be necessary to make a detailed calculation of the tax base and personal income tax from equity participation in the activities of the organization (dividends), calculation of tax on income taxed at a rate of 35%.

In the following paragraphs The following information must be provided: total amount tax based on the results of the tax period, information on income subject to taxation tax authorities, results of tax recalculation for previous tax periods. And finally, information about the presentation of certificates provided to the taxpayer is indicated.

All this data is transferred from their cards to a new accounting form - a register, and is submitted in the form of a report to the tax office. If you have any questions, it is best to consult the tax office at the place of residence and registration of the individual entrepreneur.