Essence of the Order:
The order introduces changes to the form and procedure for submitting a tax calculation of income amounts and unified social contribution (USC) accrued in favor of individuals. The document regulates the reporting procedure for tax agents regarding accrued income and withheld taxes from individuals.
Structure and Main Provisions:
1. A new tax calculation form with appendices (D1-D6, 4DF) has been approved
2. A detailed procedure for completing all sections of the calculation and appendices has been established
3. The procedure for submitting reports and making adjustments has been defined
4. A monthly reporting period has been introduced instead of a quarterly one
5. The possibility of submitting reports in electronic and paper form has been provided
Key Changes and Important Provisions:
1. Reporting on personal income tax, military levy, and USC has been consolidated into a single document
2. New codes for various categories of insured persons have been introduced
3. A procedure for reflecting and correcting errors has been established
4. The specifics of submitting clarifying calculations have been determined
5. Special rules for reflecting certain types of income (vacation pay, sick leave, etc.) have been provided
6. Requirements for the electronic format of report submission have been established
The order significantly changes the reporting procedure for individual income and accrued taxes, simplifying administration by consolidating various reporting forms.
