Calculation in form 6-NDFL. Vorobyova Elena Vyacheslavovna

The book contains the most common situations in practice (more than 50) and the rules for reflecting them in personal income tax reports are considered. For each type of situation (calculations with employees on remuneration, when providing vacations, upon dismissal, etc.), for different types of income: wages, material assistance, gifts, material benefits, dividends, etc. - features that determine the requirements for the requirements for Tax agents are given samples of filling out reporting forms. In necessary cases, comparisons are given with the procedure for reflecting certain payments in the calculation of insurance premiums. Operations with securities and the associated responsibilities of tax agents are not considered in the book. The book is primarily addressed to tax agents - employers, as well as tax consultants, auditors.