The changes in the Personal Income Tax Act are connected with the reduction of the administrative burden.
No more additional documents issued by the Labour Expert Medical Commission (LEMC) will be required for persons with disabilities, as attachments to their Annual Income Statements. The reason is, that the National Revenue Agency (NRA) has already access to the database “Unified Information System of Medical Expertise”.
No further information will be submitted to the NRA as well as no information by taxpayers providing tax-free prizes.
The income of the post-graduate students will be threatened in the same way as the income generated by labor relationships. This change is caused by the introduction of new regulation, according to her, the post-graduate medical students should sign employment contracts in synchrony with the Labour Code in a view of receiving of appropriate medical specialization.
The income of sportsmen and coaches generated via contracts sigend with sports clubs will be threatened in the same way as the
Source: standartnews.com