Current issues of the 2023 calculation of personal income tax, filling out the form 6-personal income tax by a tax agent

The article discusses fundamentally new approaches to calculating personal income tax, effective from January 1, 2023. So, personal income tax is calculated and withheld at each payment of wages, including wages for the first half of the month. The approach to the provision of tax deductions by a tax agent, including standard, property deductions, has changed. The changes that have occurred in the procedure for calculating personal income tax and providing deductions have also affected the formation of tax reporting form 6-Personal income tax. The authors of the article draw attention to a number of ambiguous issues in the tax calculation procedure related to the innovations of 2023. The article contains answers to the questions of tax calculation by a tax agent, as well as filling out the form 6-personal income tax. This is the reason for the relevance of this article.