Other provisions

  

 

 

 

 

 

  • Issuance and delivery dates of digital tax receipts corresponding to employee payment 

 

I.2.7.5.3. For purposes of sections V, second paragraph and XVIII of article 27 of the Income Tax Law, in connection with section III of article 99 thereof, taxpayers may issue digital tax receipts corresponding to the payments the make to their employees, before making such payments, in which case, the date in which such payments are actually made, shall be considered as the date of issuance thereof.