UDC 336.2
Authors
Getman V.G.
Abstract
In practice, there are many controversial situations related to the procedure for collecting personal income tax. The article discusses individual cases and it is proposed to amend the Tax Code of the Russian Federation (Tax Code of the Russian Federation) and other legal and regulatory documents to amend and supplement them. In particular, corrections are proposed in the order of taxation of income of citizens of other EAEU member states that they have earned in Russia. The article also critically evaluates the clarifications of the Ministry of Finance of Russia on this issue and a number of others related to the procedure for collecting personal income tax, which he gave in his letters recently.
Keywords
personal income tax, the procedure for levying personal income tax on income earned in Russia by citizens of other EAEU member countries, taxation of individual entrepreneurs.
