of April 15, 2013 No. ED-4-3/6824 @
About application of provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation regarding independent adjustment of the amounts of personal income tax
The Federal Tax Service for the purpose of realization during the declaration campaign of provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation (further - the Code) reports the following.
According to the subitem 2 of item 4 of article 105.3 of the Code which became effective from 01:01. 2012, the federal executive body, by the representative for control and supervision in the field of taxes and fees, when implementing tax control according to the procedure provided by Chapter 14.5 of the Code checks completeness of the calculation and tax discharge on the income of physical persons paid according to article 227 of the Code.
By Item 1 of article 227 of the Code it is determined that calculation and payment of personal income tax according to this Article are made by the physical persons registered in the procedure established by the current legislation and performing business activity without formation of legal entity and also the notaries, lawyers and other persons who are engaged in the procedure established by the current legislation in private practice.
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