Safe conditions for cooperation with individual entrepreneurs: minimizing the risks of additional personal income tax

The article examines the conflicting opinions of the Ministry of Finance and the Federal Tax Service of the Russian Federation on the verification of the types of entrepreneurial activities that are indicated in the extract from the EGRIP of an individual entrepreneur, when an organization enters into an agreement with him, which affects the emergence of the duties of a personal income tax agent for an organization. The authors give practical recommendations for minimizing personal income tax risks.