Post by account_disabled on Dec 9, 2023 1:05:48 GMT -6
No way related to work or any other relationship mentioned in the discussed provision between the transferor and the person receiving the goods or service - in in the analyzed case, this applies to the employer and the employee. In the individual interpretation of the Director of the National Tax Information of March, no. -KDIL .EB, it was indicated that "personal" needs are those that "concern a given person" and which are his or her "private" needs.
Needs unrelated to the person's business activity, employee status or function. Therefore, it can be assumed that personal needs are those whose fulfillment is not related to the employment relationship, and therefore personal needs are philippines photo editor those whose satisfaction results from the employer's good will. However, employee needs are those whose fulfillment of will of the parties, but which the employer is obliged to satisfy under the law.
The provisions of the Labor Code, occupational health and safety regulations, etc. Therefore, the fulfillment of all needs that are not related to employee matters constitutes the fulfillment of personal needs. Gifts of low value and the provisions of the VAT Act. An exception to the above rule is the transfer of gifts of low value and samples if it is done for purposes related to the taxpayer's business activity, as referred to in Art.
Needs unrelated to the person's business activity, employee status or function. Therefore, it can be assumed that personal needs are those whose fulfillment is not related to the employment relationship, and therefore personal needs are philippines photo editor those whose satisfaction results from the employer's good will. However, employee needs are those whose fulfillment of will of the parties, but which the employer is obliged to satisfy under the law.
The provisions of the Labor Code, occupational health and safety regulations, etc. Therefore, the fulfillment of all needs that are not related to employee matters constitutes the fulfillment of personal needs. Gifts of low value and the provisions of the VAT Act. An exception to the above rule is the transfer of gifts of low value and samples if it is done for purposes related to the taxpayer's business activity, as referred to in Art.