Innovations in personal income tax in 2021 and their impact on the duties of tax agents

Abstract

The role of personal income tax in the formation of the revenue part of the budget and the important place of tax agents in this process is determined, the application of the introduced progressive scale for personal income tax and updated reporting by tax agents is explained. A line-by-line analysis of filling out the updated form 6-personal income tax is presented, and methodological approaches to eliminate controversial issues are presented.