The publication covers a wide range of issues related to taxation of individuals, individual entrepreneurs and persons engaged in private practice. The book addresses both the most demanded issues related to taxation of personal income and numerous narrow situations requiring professional commentary. Much attention is paid to such issues as: Who is entitled to a personal income tax deduction? How to make a tax deduction on NDFL? How to account for personal income tax when receiving income from investment activities? Who and in what cases is an NDFL agent?