Specifics of determining the tax status of employees of medical organizations in order to calculate personal income tax

The study is devoted to the specifics of determining tax residency when calculating personal income tax on payments to employees of medical organizations. Currently, with the active involvement of foreign workers and the development of remote forms of work, primarily telemedicine, these issues are becoming more relevant, and the mistakes of the accountant of a medical organization in this area will lead to the application of tax sanctions, which will reduce the economic security of the business entity. The article analyzes domestic legislation on this topic. It was noted that the determination of the tax status of the personal income tax payer should be made on the date of payment of income and at the end of the calendar year. Features of recognition of a person as a tax resident/non-resident are disclosed, practical examples are given. The risks of an economic entity when determining the status of a resident under personal income tax are shown when using documents confirming the stay of a person in the Russian Federation.