Relevant legal regulation

The law of CXVII, Year 1995

70th §(1) some kind of fringe benefits and other income shall be made under the provisions of tax 71 §. (2) referred to (1) paragraph it constitutes revenue - if the giver is the employer, a joint venture (hereinafter referred to as any of the purposes of this provision: Employers) - a)-e) below, the employee (including the Labor Code Act require that the employer of temporary workers), not personally involved members in the joint venture (this provision, benefiting from, an individual referred to 'the worker)
e) revenue that purchased on an invoice issued in he employer's name, only for the employee's local travel and granted in the form of ticket.

71st § (1) individual under the terms and provisions of 70 § within the limit of benefits gained through the proceeds, after paying his footing allowance (hereinafter referred to distributor) must pay tax to 25 percent.

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