Tax and legal implications of the retraining of civil law relations with individual persons applying professional income tax into labor relations
DOI:
https://doi.org/10.17308/law/1995-5502/2026/2/252-258Keywords:
tax agent, professional income tax, labor relations, civil law relations, retraining, personal income taxAbstract
The article discusses the tax and legal implications of the retraining by the tax authorities of civil law relations between organizations or individual entrepreneurs with individual persons applying professional income tax into labor relations based on the results of tax audits. Special attention is paid to the personal income tax, the arrears of which are imputed to organizations or individual entrepreneurs who actually act as tax agents in relation to individual persons. The issue of the legal implications is also raised in the form of bringing those responsible for substituting civil law for labor relations with individual persons to responsibility for committing a tax offense.
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