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In some cases, do not need to submit updated form 6-pit, when allocating vacation

Question - answer - Legal advice 13.08.2019 at 08:48

Question - answer - Legal advice

Tax law stipulates that for the purposes of calculating personal income tax the date the income is received in respect of holiday pay is the date of actual transferring the funds to the employee's account (sub. 1 section 1 of article 223 of the Tax code). The tax is thus calculated and is deducted the next day after the payment of income, and on the last day of the month in which the holiday was listed, as well as with the payment of benefits for sick leave (section 6 of article 226 of the tax code). And thus reflected such amounts in section 2 of calculation 6-personal income tax are separate. As explained by the adviser of Department of the organization of in-house control in-house control of the FTS of Russia Ekaterina Kudryashova, to recalculate the leave may be necessary if the initial calculation was a mistake in reporting was reflected incorrect data. In this case, the organization will have to submit updated calculations. Similarly, one should do in case of recalculation of vacation last year with a decrease in the amount of payments, and therefore decrease the calculated and paid personal income tax with them.