Deloitte: Contracts with Taxpayers and fringe benefits

By: Trademagazin editor Date: 2020. 09. 28. 11:18

The tax authority focuses on the examination of contracts concluded with small taxpayers (eg KATA entrepreneurs) and the obligations related to vouchers provided as fringe benefits. The National Tax and Customs Administration also issued special information on this.

In some cases, the PIT Act may provide for more favorable taxation in connection with vouchers issued by the employer to employees, but an essential condition for this is that the voucher cannot be redeemed.