METHODOLOGY FOR VERIFYING INDICATORS OF CONSOLIDATED PIT REPORTING AS A TOOL FOR MINIMIZING TAX RISKS OF BUSINESS ENTITIES

Abstract

The complex issues of formation, verification and verification of indicators of the Tax calculation of the amounts of income accrued (paid) in favor of taxpayers - individuals, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution (hereinafter referred to as the Unified Personal Income Tax Reporting) in terms of the administration of the Personal Income Tax have been studied. It has been established that in the conditions of unstable tax legislation and digitalization of accounting processes, verification of reporting is an important tool for minimizing tax risks of business entities. In the work, the scientists propose to move away from the formal filling of the Unified Personal Income Tax Reporting to a deep analytical analysis of the relationships between primary documents, analytical and synthetic accounting registers and reporting forms. The work details verification procedures and establishes the sequence of their application at the stages of verification of the procedure for the formation of various types of payments to employees, determines the procedure for assigning income characteristics and the legality of the application of tax social benefits for certain categories of personnel. Recommendations have been prepared for identifying tax risks at the stage of reporting monitoring, which allows minimizing the likelihood of penalties and ensuring high quality and completeness of accounting information in reporting.

The proposed matrix of correspondence between income characteristics and accounting entries allows to level the risks of methodological errors, which most often arise when reflecting payments under civil law contracts and operations for the provision of additional benefits. Special attention was paid during the study to the specifics of martial law, where a critical need for enhanced verification of payments to mobilized persons and charitable assistance was identified, which requires the accounting service to respond promptly to dynamic changes in legislation.