Hawai?i Department of Taxation - Ka ?Oihana ?Auhau的动态

Tax Information Release 2024-04: General Excise Tax on Payments Made by Film Production Companies to Payroll Service Providers, has just been posted. TIR 2024-04 provides guidance on the imposition and calculation of the Hawai?i general excise tax (GET) to payroll service providers hired by film production companies operating in the State, application of the GET exemption for professional employer organizations (PEOs) under section 237-24.75(3), Hawaii Revised Statutes (HRS), and whether payments made by a production company to a payroll service provider are eligible to be claimed as qualified production costs for the motion picture, digital media, and film production income tax credit (the “Film Credit”) under section 235-17, HRS.

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