New rules for paying additional income tax

Citizens will be allowed to pay additional income tax accrued on tax returns within 180 days if its amount does not exceed 1000 calculated levels of the minimum wage. This is 10 thousand 400 rubles. The law-in-draft was initiated by deputies Viktor Guzun, Vadim Kravchuk and Pavel Shinkaryuk based on citizens' appeals.

According to the current legal norm, the declaration of income of individuals is carried out in order to account for their income and ensure that they receive standard, social, property deductions in full, the calculation and payment of income tax by taxpayers in full, as well as the elimination of double taxation. Tax returns on income for the previous year must be sent to territorial tax inspectorates every year no later than April 1. At the same time, if the tax authority decides to charge additional tax on tax returns, then its payment (according to the current norm) must be made no later than 30 days later. In order to ease the situation for citizens in crisis conditions, especially in the context of paying salaries in 2 stages, parliamentarians proposed to amend the law "On personal income tax" and allow citizens to pay additional amounts of income tax on tax returns in an amount not exceeding 1000 minimum wages (10400 rubles) within 180 days.

The Supreme Council agreed with this position and adopted the initiative in the first reading. An amendment was prepared for the second reading, which sets the date for the entry into force of the new norm of the law "On personal income tax" from January 1, 2025. The deputies supported it and adopted the addition to the law "On personal income tax" in two readings at once. The law will enter into force on the day of its official publication and will apply to legal relations that arose from January 2025.