loader
Correcting the ambiguities of the past. A new amnesty for additional tax obligations related to gift vouchers

Correcting the ambiguities of the past. A new amnesty for additional tax obligations related to gift vouchers

Opinion material by Laura Epure, Managing Associate, Tatiana Milu, Associate, Reff & Asociatii | Deloitte Legal, and Diana Alexandru, Senior Consultant, Deloitte Romania

The fiscal treatment of gift vouchers granted by certain companies to people other than their own employees was the subject of long debates between the business environment and the tax authority, given that, following some controls, the administration representatives reclassified these benefits as "income from other sources" in "salary income", thus establishing additional taxes and contributions, as well as interest and related penalties for the companies that granted them.

For more information, please see the Romanian version of the article, here.

 

 

Authors

foto
DELOITTE CONSULTANTA SRL