The ratio of calculated personal income tax bases and insurance premiums

Since since 2017, the administration of insurance premiums has been transferred to tax authorities, they have been able to make settlement databases on these payments with personal income tax. In case of identified discrepancies in reporting forms, business entities will be forced to substantiate them. At the same time, the current legislation in a number of cases does not provide for the coincidence of summers in income in personal income tax reports (6-NDFL) and reporting on contributions (calculation on contributions).
The proposed book based on the comparative table shows discrepancies in the rules for the formation of settlement bases on mandatory payments, which makes it possible for organizations to analyze them and correctly defend their position in a dispute with the tax authorities.
The book is addressed to accountants, employees of tax and financial units. It will also be useful to teachers and students of educational institutions