Current aspects of the application of amendments to chapter 23 "Personal income tax" in 2024-2025

In 2024, numerous amendments were made to tax legislation, including Chapter 23 "Personal Income Tax" of the Tax Code of the Russian Federation. The authors of the article pay attention to certain aspects of changes in the taxation of personal income, their practical application, taking into account the comments of the tax authorities. The article considers the change in the procedure for applying the size of the key rate for taxing material benefits (matvygoda) from 01.01.2024, the introduction of a "tax cashback" for income in 2025, depending on compliance with the criterion of need for low-income families. The author pays attention to the nuances of personal income tax on severance pay and material benefits on loans and credits, including mortgage programs.