The application of an electronic service purchase act mechanism for civil law contracts in seasonal work is proposed.
elchi reports that the issue is reflected in the draft amendments to the Tax Code.
It is noted that, according to the requirements of labor legislation, the involvement of individuals by taxpayers for the performance of work and provision of services is carried out in two ways:
– Conclusion of an employment contract (contract) between the employer and the employee;
– Involvement of individuals in work by the taxpayer within the framework of a civil law contract.
However, certain practical difficulties are observed during tax control measures carried out by the tax authorities regarding the formalization of existing relationships between the parties based on labor or civil law contracts.