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A company has requested clarification on when payments for ancillary benefits (both ordinary and extraordinary) made via deferred payment schemes should be recognised and when tax must be withheld. The Directorate General for Taxes (DGT) ruled that, since the company has not opted for the cash basis (collections and payments), the rules governing instalment transactions apply.
This ruling clarifies the timing of tax recognition for deferred professional service payments, confirming that in the absence of a cash basis election, the instalment transaction rules prevail.
The tax team reviews your specific situation.
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