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The withholding of personal income tax, previously calculated but not deducted by mistake from
previously made payments to the taxpayer, the total size of all
deductions may not exceed 20% of salary (letter of the Department
tax and customs policy of the Ministry of Finance of 12 December 2018. n
03-04-06/90098). The financiers have indicated that in such cases, the restriction
provided by article 138 of the Labour code. We will add that according to this
normal according to the Executive documents of the debtor to retain not more than
50% of the wages and other income. And in some cases, for example,
when collecting of the alimony on minor children, the size of the deduction
may not exceed 70% of wages.
recalled that upon payment to the taxpayer of the income in-kind
or when you receive income in the form of material benefits, the withholding agent
calculates and withholds income tax for the account of, any income paid to
cash. In this case, the amount of personal income tax may not exceed 50% of the amount
billable revenue in the form of money (par. 2 clause 4 of article 226 of the tax code).
the General rule is that tax agents are obliged to withhold personal income tax from income
the taxpayer when it is actually paid (paragraph 4 of article 226 of the tax code).
Recall that failure to withhold personal income tax for tax
period, the tax agent should inform the taxpayer and
to the tax authority no later than 1 March following the expired tax
period (clause 5, article 226 of NK of the Russian Federation).
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