01 · Facts
An LLC made an interest-free loan to its director and later received repayment.
02 · Assessment in the guide
The historical guide distinguishes the loan principal from the potential taxable employment-related benefit.
03 · Practical application
Check employment status, loan terms and rates applicable to the relevant period.
Important limitation
This is a historic illustrative tax situation, not individual advice. Verify the status of the source, applicable statutory text and factual assumptions.
შემოსავლების სამსახურის სიტუაციური სახელმძღვანელო (infohub.rs.ge), № 2641
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