22.01.2014 Fine payment for employee is taxable benefit The Supreme Tax Court has held that the payment by the employer of a fine levied on an employee cannot be for a valid business reason and is therefore a taxable benefit subject to payroll withholding tax. Categories: Supreme Tax Court casesKeywords: taxable benefit, fine, payroll withholdi ...
14.11.2013 Salary fraud free of payroll withholding tax The finance ministry has issued a decree on the application to similar cases of a Supreme Tax Court judgment holding that a fraudulent salary increase was not a salary and that the tax office should return the withholding tax paid over without cause. Categories: Official PronouncementsKeywords: salary fraud, payroll withholding tax
