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%,…









