Provisions regarding reimbursement or compensation in connection with work or services received or obtained in kind and/or enjoyment as objects of Income Tax come into force as of:
a. January 1 2022, for employees or recipients of compensation or compensation who receive or receive compensation or compensation in kind and/or enjoyment from the employer or provider of compensation or compensation as intended in Article 2 paragraph (7) letter a; or
b. The 2022 financial year from the employer or provider of compensation or rewards begins, for employees or recipients of compensation or rewards who receive or obtain compensation or rewards in kind and/or enjoyment from the employer or provider of compensation or rewards as intended in Article 2 paragraph (7 ) letter b.
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