Topical aspects of completing form 6-NDFL for the 1st quarter of 2024

The article highlights the current issues of filling out the form 6-personal income tax updated from the 1st quarter of 2024. Attention is focused on filling in new lines of the report, applying new rules for calculating some familiar indicators, as well as ensuring comparability of sections 1 and 2 in the new form. The materials in this article will help accountants to learn the new form of the report more quickly, avoid mistakes, and submit the 6-NDFL report to the tax authority on time and without problems.