Electronic Report Book: Implications for Tax Compliance
The electronic compensation book (hereinafter, “LRE”) arises as a way to comply with the obligations of employers to carry a compensation book but adapted to today’s digital reality. Its creation is given by the Labor Directorate (hereinafter, “DT”) through Opinion 877/0061 of March 10th, 2021, which replaces the obligation to carry the remuneration book physically […]