może tak?

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Note added at 2004-03-09 22:47:42 (GMT)
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zmieniam on-going na \'continuous\'
patrz nizej:

When do I have to put the benefit through?

Revenue has provided examples of the two convenient situations arising. Firstly, one-off benefits and secondly continuous benefits.

As regards one-off benefits, e.g. an award of vouchers, the value of the vouchers should be processed in the month the award is made. For example, if a gift is provided in December then the value of the gift must be processed through the December payroll.

For continuous benefits, e.g. a company car, preferential loan or the use of an asset, Revenue acknowledged that these annual benefits couldn’t be processed in one single month. Instead the benefit can be spread over the appropriate weeks/months in order to assist in the payment of the tax etc. This raises an interesting issue with regards to the calculation of a company car benefit on a weekly/monthly basis.

http://www.deloitte.com/dtt/article/0,2297,sid%3D2883%26cid%...