Consultation concerning taxation of the income of individuals which are subject to payment for last tax periods is given.
By what rules it is necessary to tax the income of individuals which are subject to payment for last tax periods?
This "immemorial" question gets again an urgency in connection with coming (since 01.01.07) increase of a rate of the personal income tax from 13 % to 15 %.
Our readers will find the answer to it in the table help. By its drawing up standards of the Law No. 889, conclusions of the made comments letter, and also the provision of earlier letter of GNAU (from 14.06.06 of No. 11159/7/17-0717) are considered.
Table help
One more important question: on what rate bodies of GNS will be donachislyat the tax sums by results of checks for the tax periods of 2004 – 2006?
Answer: to the income added in these periods, the personal income tax (in case of identification of the underestimated tax obyazayotelstvo) will be donachislyat on a rate of 13 %.
(On Balans-Agro newspaper materials).