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The saga of gift vouchers has ended well for the taxpayer in terms of taxation. But what do we do with the negative consequences produced by the tax acts?

Copyright © D&B David si Baias

The saga of gift vouchers has ended well for the taxpayer in terms of taxation. But what do we do with the negative consequences produced by the tax acts?

D&B DAVID SI BAIAS SCA

7 Apr 2023

Dan Dascalu, Partner Lawyer, Coordinator of the Litigation and Labor Law Department, D&B David si Baias and Mihaela Ragea, Lawyer, Senior Associate D&B David si Baias

The issue of gift vouchers given to employees of contractual partners has been extremely controversial since the time of the legal and fiscal regulation from the perspective of the fiscal treatment applicable to them, namely that of salary income or income from other sources. The saga of gift vouchers ended with the promulgation of Law no. 43/2023 for the cancellation of some fiscal obligations.

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

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D&B DAVID SI BAIAS SCA

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Tags : saga of gift vouchers , tax acts , contractual partners , cancellation of some fiscal obligations

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