Medical organizations as tax agent on personal income tax on copyright agreements

Abstract

The article is devoted to the analysis of the obligations of a medical organization when concluding author’s order contracts. We considered situations when companies should conclude such agreements, analyze legislation, and identify cases when a medical firm becomes a tax agent for personal income tax in such operations. It is noted that the legislation to reduce the tax base provides for the use of a professional tax deduction if an individual — the future author of the work is a resident in personal income tax. Practical examples of calculating the amount of personal income tax are given both in the presence of confirmed expenses of the contractor under the author’s order agreement and without them. It is disclosed what expenses can be taken for tax deduction; conclusions are drawn from the results of the study.