Tax risk assessment of personal income tax

This article describes the features of the assessment of tax risks on personal income tax in the Russian Federation. The author actualizes the attention that the independent analysis of personal income tax by taxpayers and tax agents allows to prevent the occurrence of possible claims by "tax". The work noted that since July 2017, there are new criteria for assessing the risks associated with personal income tax in our country. This necessitates the assessment of tax risks on personal income TAX calculated and withheld by the tax agent.