Can the sum of calculated and withheld personal income tax (NDFL) be negative? Consider separately: calculated and withheld.

The amount of calculated and withheld personal income tax (NDFL) cannot be negative under normal circumstances, but let's consider separately:

• Calculated NDFL — this is the tax that should be accrued from income. It is calculated based on the tax base and rate. Usually, it cannot be negative, as tax is a liability.

• Withheld NDFL — this is the amount of tax actually withheld from the taxpayer. Theoretically, withholding can be less than calculated (for example, if the taxpayer received deductions or tax benefits), but negative withholding is a tax refund, which is processed as a separate operation.

Thus, a negative calculated NDFL amount is impossible, and negative withholding is not withholding, but a tax refund.

In accounting, a tax refund is reflected by a separate entry, not as negative withholding.