Articles belonging to the category:
Flat-rate taxation on recorded revenues constitutes a simplified form of taxing revenues generated from business activity. Entrepreneurs (individuals conducting non-agricultural business activity) using this form of taxation pay tax on revenues at a specified rate....
Companies (taxpayers of corporate income tax), which incur a loss or have low margins on their operating activities, will be required to pay an additional #minimum tax starting from January 1, 2024. This is a tax on losses or low income. The first payment of this tax...
We have managed to obtain a landmark ruling from the Supreme Administrative Court for IP Box settlement entities.❗⏩https://lnkd.in/dquyaV2m. The SAC, in its ruling of 29.06.2023 (II FSK 109/23), confirmed that when a taxpayer sells a group of qualified IP, it can...
Since the second half of 2023, there has been a noticeable increase in the number of refusals to issue individual interpretations regarding the provision of services by members of the management board or owners of companies to these companies... ❌ Since the second...
Several thousand taxpayers use the R&D relief every year. Tax offices often find errors related to its settlement. In many cases, the errors are due to a lack of knowledge of the tax legislation and the rules for using the relief. Unfortunately, pleading an...