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  • Ошибочно выплаченная заработная плата: возврат суммы и исправление отчета
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Practical accounting

iconОшибочно выплаченная заработная плата: возврат суммы и исправление отчета

В соответствии с ч.(1) ст.88 Налогового кодекса, каждый работодатель, осуществляющий выплату работнику заработной платы (включая премии и предоставленные льготы), обязан, с учетом требуемых работником освобождений и вычетов, исчислять и удерживать из этих выплат налог, определяемый в порядке, установленном Правительством.
 
Порядок расчета и удержания подоходного налога у источника выплаты установлен в Положении, утвержденном Постановлением Правительства № 697/2014.   
 


Victoria Belous

Victoria Belous

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