31 Days to a More Effective Compliance Program - Charitable Donation Enforcement Actions
Zgodnie z projektem Rozporządzenia Ministra Zdrowia opublikowanym 2 maja na stronach Rządowego Centrum Legislacji, 1 lipca 2023 r. stan zagrożenia epidemiologicznego ma zostać odwołany. Projekt skierowano do uzgodnień i...more
Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more
Taxpayers can now withdraw from the VAT exemption for financial and fund management services, as well as services concerning foreign currency exchange, coins and banknotes....more
The pay and refund mechanism introduced in 1 January 2019 to Polish CIT, effectively suspended until the end of 2021, after amendments, came into force from and including 1 January 2022. ...more
On 1 January 2018, the amendments to the CIT Act entered into force. As pointed out in the explanatory memorandum to the bill, the principal objective of the introduced changes is the closer monitoring of the Corporate Income...more