Reimbursements for meals, commuting, and business travel can be tax-exempt, but only if statutory conditions are fully met. In practice, errors most often occur when documentation is incomplete or the legal basis for reimbursement is unclear.
Tax-exempt reimbursements may include:
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commuting allowances,
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per diems for business travel,
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mileage reimbursement for private vehicle use,
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meal allowances during work.
Issues arise when:
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the business trip is not properly authorized,
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travel orders are incomplete,
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payments exceed prescribed limits,
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no proof of actual expenses exists.
During audits, FURS primarily verifies the legitimacy and compliance of such payments.
➡️ Practical advice: If documentation is incomplete, tax-exempt reimbursement may become taxable income.
CTA:
👉 Before making reimbursements, we can review compliance and supporting documentation.