O workers I receive benefits (mobile, car) are threatened with extra tax of tax authorities! There is a new "trap" that employees need to watch!
All benefits are taxed as income from gainful employment. Employees who, in addition to their company compensation, receive additional benefits, such as cell phone, car or home, will have to pay an extra fee. tax. Under current legislation, all benefits, whether in cash or in kind, are taxed as earned income, except for some that are explicitly exempt. Rollover for 120 parcels – After Easter the scenery, comes …
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for corporate vehicles, rented accommodations, cell phones, power supplies, credit cards and some benefit categories are excluded. Benefits in kind are included in the taxable income of employees and their families if they exceed the amount of 300 euros.
The benefits in kind considered as income and tax are: Mobile telephones: The use of a corporate mobile connection with employees, administrators and members of the administration is taxed to the extent that it exceeds the cost of the program of use and provided the surplus value is used for personal expenses. purposes and not for the purposes of the company. It is done based on the account issued by the mobile phone company or based on an employer's certificate Loans: if the employee or shareholder or shareholder receives a loan from the employer by written agreement, the taxable income arises if the agreed interest rate is lower than the average market rate. In particular, the difference between interest rates is taxed as revenue. However, if there is no written loan agreement and if the amount exceeds three (net) wages, the total amount is considered as taxable income The advance payment of the salary: Any wage advance, which is not compensated once in the same month with the salary The grant of residence: If the employee receives a housing for the employee or a shareholder or shareholder of a company, the taxable profit will be the amount of rent paid by the company or, in the case of a privately owned house, Car Deduction : If the value of the pre-tax retail price (LVTF) of an enterprise that is freely provided for use by an employee or shareholder or partner of a company is greater than EUR 12,000 or if the vehicle, regardless of the LTRP value, does not is used for business purposes then the value of the benefit of the car for the employee is calculated on the amount of the LTRP to be considered as income from the gainful employment and is taxed cum ulatively, along with your company earnings, based on rates ranging from 22% to 45%. The value of the lease of a vehicle by an enterprise to an employee or shareholder or shareholder for any period during the tax year is calculated as a percentage of the Vehicle Tax (LTR) of the vehicle as follows: 4% for a LTIF from 0 to 12,000 7% for LTIF from 12,001 to 17,000 EUR14% for LTIF from 17,001 to 20,000 EUR18% for LTIF from 20,001 to 25,000 EUR22% for LTIF above EUR 25,001.
The lease value of a vehicle is calculated as a percentage of the total LCAF and not the level. For example, in a car with a LTIF of 15,000 euros, the value of the taxable benefit in kind is calculated at the rate of 7% of the total amount of 15,000 euros and amounts to 1,050 euros. In addition, if a corporate vehicle is used for less than one year (new recruitment, retirement, etc.), the benefit amount is calculated proportionally to the period (months) of its use.
The duration of the use of a corporate vehicle by an employee during a period of more than 15 calendar days shall be counted as one month. But there are also 20 secrets prior to this year's appointment with the Tax Office!
The value of the vehicle concession is reduced by age as follows: 0-2 years no reduction3-5 years reduction 10% 6-9 years reduction 25% From 10 years and then reduction of 50%.
The onerous agreements described above exclude vehicles granted exclusively for commercial purposes and have a LTIR of up to 12,000 euros.
This means that, for the exemption to apply, the LTIR of the vehicle must also be less than or equal to EUR 12,000 and the vehicle must be reserved for commercial purposes only.
Tax Department: The Attica Debt Collection Center is for anyone who owes small sums!
New service tax authorities in the battle to raise public revenue. This is the Attica Debt Collection Center, which employs 120 taxpayers and will be operational as of November 1, once debt settlement is completed, account He is expected to receive flesh and bones next month.
The new service created by the tax administration will be the collection of small amounts that have not been paid taxpayers. In its typical case, it will chase up to € 1.5 million, but will seek, in essence, ways to bring those who owe money up to € 5,000, which is the overwhelming majority of debtors.
More specifically, 120 contributors are launched on the Ephorate microfisk hunt. These officials will receive a new special service, created by the Independent Public Revenue Authority, with exclusive responsibility for collecting debts to the State not exceeding 1.500.000 Euros in the Attica Collection Center.
This service will act alongside the Audit Centers and Tax Agencies and will impose direct and targeted apprehensions on deposits, income and assets for taxable persons who owe taxes, rates and fines.
The hunt for those who owe small sums to the tax office begins. A new service for micro-entities is in place. The Attica Debt Collection Center will be operational from November 1st. How are the young people … the taxi ramp?
New IRS service in the battle to increase public revenue. It's the Attica Debt Collection Center, which employs 120 contributors and will be operational as of November 1, once the debt settlement is completed and the bill gets flesh and blood next month.
The new service created by the tax administration will be subject to the collection of small amounts that the taxpayers have not paid. In its typical case, it will chase up to € 1.5 million, but will seek, in essence, ways to bring those who owe money up to € 5,000, which is the overwhelming majority of debtors.
More specifically, 120 contributors are launched on the Ephorate microfisk hunt. These officials will be assigned to the Attica Debt Collection Center the new special service created by the Independent Public Revenue Authority with exclusive responsibility for the collection of debts to the Public not exceeding 1,500,000 euros. This service will act in parallel with the Audit Centers and Tax Offices and will impose direct and targeted seizures on deposits, income and assets for taxpayers who owe taxes, fees and fines.
The 120 PPA tax auditors will focus on taxpayers who owe small amounts and, above all, up to € 5,000, who is also the majority of government debtors.
The Attica Debt Collection Center will be operational from November 1 and will be responsible for collecting debts, anywhere in the territory, from debtors subject to any tax regulations. of the Region of Attica, together with the local tax authorities, who will remain responsible for recovering their debts.
Please note that the collection of debts in excess of € 1,500,000 is the responsibility of the Business Collection Unit.
Employees of the new appeal service will approve, monitor and monitor agreements to which debtors have been or will be integrated, while reviewing and reporting Attica Debt Collection Center's imputation as non-recoverable.