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Read more +03 February 2023 By Tomasz Jakubiak in Taxes

Legislation and practice – January in taxes

We present below a short summary of the most important changes in tax law and tax practice in January: Legislation The Decree on the exclusion of the obligation to collect flat-rate corporate income tax (item 2852) was published in the “Journal of Laws” – an updated catalogue, especially with regard to the so-called technical payers.
Read more +25 January 2023 By Tomasz Jakubiak in VAT

“SLIM VAT 3” adopted by the Government

Yesterday the Council of Ministers adopted a draft Act on amendments to the Polish Value Added Tax Act and certain other laws – the so-called “SLIM VAT 3” package. This is another installment of the VAT modification campaign, aimed at preparing packages of changes that make it easier for entrepreneurs to account for VAT. Thanks
Read more +18 January 2023 By Tomasz Jakubiak in CIT

The taxpayer is obliged to recreate the destroyed documentation in CIT

The Supreme Administrative Court issued an important ruling on documenting tax costs. The background was as follows: during the a audit, the company did not submit any source documents confirming the incurrence of tax costs indicated in the declaration. The company stated that the inability to present the documents was the result of a fire
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