Personal income tax in an individual’s tax notice: what does it mean and can it be disputed?

The regional departments of the Federal Tax Service remind you that a campaign to send tax notices to individuals is in full swing. In addition to the usual property taxes (on property, land, transport), the amount of personal income tax (personal income tax) may appear in the notification.

Why did personal income tax appear in the notification?

The reasons may be different:

The tax agent did not withhold the tax. This applies, in particular, to citizens who have received winnings from lottery operators and gambling organizers (bookmakers, sweepstakes) if the winning amount exceeds 15,000 rubles.

Applying an increased bid. If, by the end of 2024, the total income exceeds 5 million rubles, a 15% rate is applied to the excess amount. At the same time, the tax agents withheld 13%, and the tax service recalculated the final tax.

Interest income on deposits and accounts. Personal income tax is accrued if the amount of such income exceeds 210,000 rubles.

Errors in providing standard deductions. If the deductions were provided in a larger amount than established by art. 218 of the Tax Code of the Russian Federation, the Federal Tax Service will recalculate.

Can the amount be wrong?

Yes, it is possible. The tax authority uses information provided by tax agents. If an employer, bank, or other organization has made a mistake in reporting, then the accrued personal income tax will be incorrect.

In this case, the individual needs to contact a tax agent to correct the data. Only after receiving the updated information will the tax inspectorate be able to recalculate.

,Payment deadline

The personal income tax specified in the notification must be paid no later than December 1. Payment is made within the framework of a single tax payment (UAP).

Thus, a personal income tax notification is not always a mistake. It is important to carefully check the basis of the accrual and, if necessary, request clarification from the tax agent or your inspectorate.

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