In 2023, there will be a lot of changes in the personal income tax: the procedure for calculating and paying taxes, as well as reporting deadlines, are changing, and a new one awaits in terms of compensations and limits.
The obligation to withhold personal income tax from January 1, 2023 arises at the time of any payment of money to an employee. Thus, even with an advance payment, it is necessary to keep personal income tax.
Starting next year, we will pay personal income tax in one payment, for one KBK and in a single period — until the 28th of each month.
The employer has an obligation to submit a notification to the Federal Tax Service about the calculated tax.
An advance payment to a single tax account is also allowed, from which the accrued tax will be deducted at the right time.
There will also be changes in the reporting deadlines :
Submission of the annual report – no later than 02/25/2023
Report for the quarter, half–year, 9 months – no later than the 25th day of the month following the reporting period