Uni 22-04-2021 - Tax policy on guest reception

Official Letter No. 2138 / CTHDU-TTHT on the reception costs as follows:

Reception expenses for business activities of the enterprise are not in the nature of salaries or wages, so in case the employee is paid by the contracting company to receive guests without accompanying vouchers, invoices will not be included in the expenses when determining corporate income tax. If the employee receives the money, if there is no proof of payment on behalf of the enterprise, this income is taxable income subject to PIT according to regulations.