The global situation is still making us look at each other through a screen, and we have come to think of this as everyday life. A business trip is now more about connecting to another online call than boarding a coach or plane to attend a client meeting or a professional training course. Introducing a brief series of articles on payroll taxation, this one explores the tax treatment and obligations of an employer sending a worker on a business trip and paying for their accommodation and meals. We will be writing about other tax law interpretations we have received from the tax authority after we asked questions relevant to our clients preparing for the income tax filing season.
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Ask questionOn 8 November 2021 Liepaja District Administrative Court heard a petition (case A42-02059-21) to overturn a State Revenue Service (SRS) decision assessing X (the petitioner) to extra personal income tax (PIT), a late fee and a penalty for undeclared income from person Y, who actually lives with X as they take care of each other and their child without entering into a marriage.
On 7 January 2022 the Constitutional Court ruled on case No. 2021‑06‑01, in which the Ombudsman claimed provisions of the Personal Income Tax (PIT) Act for determining traders’ taxable income are inconsistent with section 105 of the Constitution. This article explores why those provisions were challenged and what the ruling found.
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