Post by account_disabled on Feb 27, 2024 4:20:48 GMT -5
Domestic employees is encouraged, but the deduction, even if limited, of salaries or social security contributions paid by employers is not permitted. This restriction, ultimately, not only works against the regularization of the situation of these employees, but also prevents them, today and in the future, from enjoying the benefits to which they are entitled. The situation of a domestic employer, who treats his employees appropriately, is no different from that of a company/entrepreneur, who can deduct wages and charges from his employees. This meager range of deductions deserves to be compared with other moments in the history of Income Tax in the country, if not in 100 years, at least in half a century.
An examination of Decree No. 58,400/1966, Income Tax Regulation that was in force until 1980, a time when the schedular regime for calculating tax by individuals existed, demonstrates that there were types of adjustments: deductions from gross income and deductions of schedular income (article 64). Thus, deductions from gross income were family expenses, payments to doctors Chinese Europe Phone Number List and dentists, hospitalization expenses, interest on personal debts, including interest paid on the purchase of housing through the Housing Finance System, accident insurance premiums personal expenses, extraordinary losses resulting from accidents, educational expenses.
Furthermore, it was allowed to deduct,nion dues and other dues to unions; contributions to scientific associations and expenses for purchasing or subscribing to books, magazines and technical newspapers; expenses with the acquisition of instruments, utensils and materials necessary to perform positions, functions, work or services when on behalf of the employee; miscellaneous representation expenses; expenses for acquiring uniforms or special clothing required by the job or service, when not provided by the employer; cash differences and losses actually paid by treasurers or by employees who manipulated values, if not covered by insurance or cash loss bonus, except if resulting from intentional action by the employee; interest charges and repayment of loans taken out by the employee to pay for their education, training or further development.
An examination of Decree No. 58,400/1966, Income Tax Regulation that was in force until 1980, a time when the schedular regime for calculating tax by individuals existed, demonstrates that there were types of adjustments: deductions from gross income and deductions of schedular income (article 64). Thus, deductions from gross income were family expenses, payments to doctors Chinese Europe Phone Number List and dentists, hospitalization expenses, interest on personal debts, including interest paid on the purchase of housing through the Housing Finance System, accident insurance premiums personal expenses, extraordinary losses resulting from accidents, educational expenses.
Furthermore, it was allowed to deduct,nion dues and other dues to unions; contributions to scientific associations and expenses for purchasing or subscribing to books, magazines and technical newspapers; expenses with the acquisition of instruments, utensils and materials necessary to perform positions, functions, work or services when on behalf of the employee; miscellaneous representation expenses; expenses for acquiring uniforms or special clothing required by the job or service, when not provided by the employer; cash differences and losses actually paid by treasurers or by employees who manipulated values, if not covered by insurance or cash loss bonus, except if resulting from intentional action by the employee; interest charges and repayment of loans taken out by the employee to pay for their education, training or further development.