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Post by account_disabled on Nov 26, 2023 16:46:09 GMT 5.5
Regulation on receivables due to an employee employed in a state or local government budget unit for a business trip The limits resulting from the regulation, although dedicated to employees employed in the public sector, are also applied in the private sector. However, sometimes such expenses may occur during a business trip that it may be questionable whether tax and ZUS contributions should be collected on them. Payment of receivables for business trips in excess of limits An entrepreneur sending his employees. On a business trip is not rigidly limited by the payment limits specified in the regulation on per diem allowances. However, making a withdrawal above the statutory limits has certain consequences in terms of tax and contribution settlement. Sometimes, in the opinion photo editing servies of business owners, there are grounds for using the PIT exemption, but the tax authorities think otherwise. In one of the interpretations no. -KDIP - ..JM of November , , the company asked whether the costs of diet and accommodation above the limits specified in the regulation will have to be included in the taxable base. In response, the Director of the National Tax Information KIS replied that if it comes to allowances paid in a higher amount, the surplus will be taxed in PIT. However, when it comes to the reimbursement of accommodation costs above the limit, in justified cases the employer may agree to reimbursement of accommodation costs stated in the invoice in an amount exceeding the limit of twenty times the per diem rate. In the opinion of the Director of KIS, the entire amount of the accommodation expense resulting from the invoice provided by the employee will benefit from the PIT exemption.
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