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Category: CIT

Another tax proposals as part of the “Polish Deal”

Monday, 21 June 2021 by Tomasz Jakubiak

The Ministry of Finance presented another package of proposals for taxpayers under the “Polish Deal” program. They focus on facilitating easier settlements and new tax reliefs. The regulations are to enter into force on 1 January 2022. The “Estonian CIT” The Ministry proposes to simplify the regime and to make it more accessible, especially through:

  • Published in CIT

New tax reliefs under the “Polish Deal” – proposals of the Ministry of Finance

Wednesday, 16 June 2021 by Tomasz Jakubiak

The Ministry of Finance proposed solutions in the field of tax reliefs, which are part of the so-called “Polish Deal”. R&D relief The most important change is the proposal that all taxpayers should be able to deduct 200% of employee costs as part of R&D. Relief for innovative employees According to the proposed regulation, a

  • Published in CIT

Proposals for new tax reliefs and the VAT Group – “tax restart of the economy”

Wednesday, 02 June 2021 by Tomasz Jakubiak

The Ministry of Finance is proposing a package of tax reliefs aimed at reviving the economy. The Ministry proposes to introduce: relief for the initial public offering of shares (IPO relief); relief for investors via Venture Capital funds that invest capital in innovative enterprises; consolidation relief; expansion relief; changes in the so-called “Estonian” CIT. In

  • Published in CIT, Company, Taxes, VAT

Remission of debt as tax-deductible cost

Friday, 07 May 2021 by Tomasz Jakubiak

Day-to-day business practice involve situations where it becomes necessary to write off debts (receivables) against the debtor. How to account for such an event for corporate income tax (CIT) purposes? Initially, it should be noted that the term “remission of debts” is understood as a voluntary release of the debtor from the debt. Such a

  • Published in CIT

The right to image – “withholding” tax

Friday, 23 April 2021 by Tomasz Jakubiak

Business practice has accustomed us to athletes, artists or other famous figures promoting various goods and services. Accounting follows marketing. The contract providing the right to the image for promotional purposes regulates the issues of remuneration. In the case of non-residents, the question arises whether this type of remuneration is subject to withholding tax in

  • Published in CIT

The dates of CIT 2020 settlement and the preparation of financial statements – postponed

Friday, 26 March 2021 by Tomasz Jakubiak

Today, a Decree of the Minister of Finance was signed, pursuant to which the annual CIT settlement date for 2020 was extended until June 30, 2021. Also today, a Decree of the Minister of Finance was signed, under which the deadlines for preparing financial statements for 2020 will be extended for: • private sector units

  • Published in CIT

Due diligence – transfer pricing documentation

Monday, 08 March 2021 by Tomasz Jakubiak

The Ministry of Finance has published a draft “Explanations” on transfer pricing documentation, regarding the presumption of due diligence. Let us remind you that, in accordance with the amended income tax regulations, taxpayers are required to prepare transfer pricing documentation also in transactions with unrelated parties, if the beneficial owner of such entity has its

  • Published in CIT

Extension of terms – TPR, CIT

Friday, 26 February 2021 by Tomasz Jakubiak

On the 25th of February, the Sejm adopted an amendment according to which the deadlines for submitting information on TPR transfer pricing and a declaration on the preparation of local transfer pricing documentation were extended: until September 30, 2021 for entities whose reporting and documentation obligations expire in the period from February 1, 2021 to

  • Published in CIT

4 new general rulings

Wednesday, 17 February 2021 by Tomasz Jakubiak

The Ministry of Finance published, yesterday and today, 4 new general ruling concerning: changes in the scope of the leasing contract and sale of the subject during its term, settlements when using fuel cards, sale of own receivables in factoring, and taxation of vocational training. Changing the lease agreement, selling leased items The Minister of

  • Published in CIT, Taxes, VAT

Verifying contractors in 2021, must one be even more diligent?

Thursday, 28 January 2021 by Tomasz Jakubiak

As part of counteracting the erosion of tax receivables, the legislator has for some time been imposing on taxpayers new obligations to verify contractors. Their common denominator is to make the taxpayer (or remitter) “jointly responsible” for the correct tax settlements under the transaction. The taxpayer (or the remitter) should, in particular, verify the status

  • Published in CIT, Taxes, VAT
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