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11.102013

INCOME REVENUE AUTHORITY: TAXATION OF SELF-EMPLOYEES EXPENSES REIMBURSEMENT (IL SOLE 24 ORE, OCTOBER 7, 2013, PAGE 30)

Income revenue authority, with note no. 49/E/2013, stated that expenses reimbursement paid to self-employees have not be taxed as different incomes if the performance is free. The principle of this note does not apply if the performance is compensated or expenses are lower than the amount reimbursed.