Tax and insurance treatment of sports cards (Multisport, Sport pass and others)
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Recently sports cards (Sport Pass, Multisport and others) have become increasingly popular as a social incentive from the employer to the employees. More and more employers are adopting…
How do I issue a (certified) copy of an already submitted tax return?
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A certified copy of a submitted tax return is obtained from the competent NRA at the address of the company or individual. The competent NRA by address is the office of the NRA in the…
Are late interest costs and counterparty penalties recognized for tax purposes?
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ZKPO regulates when interest and penalty expenses can be recognized or not recognized for tax purposes and to follow a transformation of the financial result.
According to the text…
Is class time mandatory?
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The remuneration of the employees is determined depending on two normative documents - the Labor Code and the Ordinance on the structure and organization of the salary.
According…
Internship contract / Contract for hiring a trainee
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Since 2014, an option has been introduced in our legislation to hire a person under an internship contract. This option allows the intern to gain experience in the specialty they have…
