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Are all personnel costs exempt from KIVA under Section (7) of §1 of Government Decree No. 61/2020 (III.23)?
As per Section (7) of §1 of Government Decree No. 61/2020 (III.23), if a taxpayer subject to KIVA pursues an activity listed in Section (10) as its actual core activity, the sum of personnel costs shall not be included in the KIVA tax base upon calculating the company's KIVA tax for the months of March, April, May and June of 2020. All personnel costs shall be exempt from KIVA unless otherwise stipulated by Government Decree No. 61/2020 (III.23)
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)