Personal income tax and insurance premiums for the purchase of sanatorium vouchers to employees of the organization

The article deals with topical issues of calculating insurance premiums and personal income tax from the cost of vouchers for sanatorium treatment, draws attention to the existing nuances of taxation depending on the source of financing for the payment of vouchers, the recipient, the availability of labor relations, the issuance of vouchers. The opinions of regulatory authorities and judicial practice on controversial aspects are given.