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Are all employees of small business tax subjects active in the sectors listed in Government Decree No. 61/2020 (III.23) equally affected by the concessions?
Is there differentiation based on whether or not the employee's specific job and tasks are directly related to the employer's core activity?
The conditions for eligibility for tax and contributions payment concessions under Section (10) of §1 of Government Decree No. 61/2020 (III.23) is for the small businesses subject to KIVA, pursuant to their actual core activity in one of the jeopardized sectors listed therein. If that pre-condition is met, the business subject to KIVA may apply the favorable regulation set forth in Section (7) of §1 to its employees upon calculating its KIVA tax base. It need not be investigated whether the employees' activities as per their specific job descriptions are pursued within the core activity among the jeopardized sectors.
Source: National Tax and Customs Administration (NAV)
The conditions for eligibility for tax and contributions payment concessions under Section (10) of §1 of Government Decree No. 61/2020 (III.23) is for the small businesses subject to KIVA, pursuant to their actual core activity in one of the jeopardized sectors listed therein. If that pre-condition is met, the business subject to KIVA may apply the favorable regulation set forth in Section (7) of §1 to its employees upon calculating its KIVA tax base. It need not be investigated whether the employees' activities as per their specific job descriptions are pursued within the core activity among the jeopardized sectors.
Source: National Tax and Customs Administration (NAV)