In a note the order of recalculation of the personal income tax is given in Tax calculation of a No. form of 1 DF.
In what order results of annual recalculation of the personal income tax should be reflected in Tax calculation of a No. 1DF form if recalculation is carried out:
In what order results of annual recalculation of the personal income tax should be reflected in Tax calculation of a No. 1DF form if recalculation is carried out:
- option 1 – in December, 2008;
- option 2 – in January-February, 2009?
Results of recalculation should be reflected in the form of No. 1DF for that period in which he will be actually led.
If you make recalculation in December (a variyoant 1), his results will affect indicators of columns 4a and 4 Tax calculations of a No. 1DF form for IVkvartal of 2008. The data reflected in these columns (the sum of the personal income tax added and listed the zaotchetny period), it is necessary to increase or reduce – respectively by the sum of an underpay or the overpayment of the personal income tax revealed as a result of recalculation.
If recalculation is carried out in January – February, 2009 (option 2), then its results will affect similarly indicators of columns 4a and 4 Tax calculations of a No. 1DF form for Ikvartal of 2009.
On Balans-Agro newspaper materials.