Would you be informed about all events in ATAFinance?
You do not have time to keep track of our site?

Sign up for the newsletter!

Changes to CIT – 9% rate for the smallest businesses

2018-10-17
On 25 September 2018, a bill was introduced to the Sejm to amend the act on personal income tax, corporate income tax and certain other acts (hereinafter: ‘Bill’) introducing a number of changes to the tax system. One of those involves a reduced preferential CIT rate from the current 15% to 9% of income.
read more

Gift cards – gratuitous consideration or donation?

2018-10-10

Granting a gift card to a customer, contractor or employee does not necessarily result in revenue from a free-of-charge benefit, and hence in a tax to be paid.

read more

Allocation of indirect costs between revenue sources

2018-10-10
The Head of the National Revenue Information Service (KIS) has acknowledged in recent rulings that the revenue from dividend, whether taxable or exempt from tax, is not to be taken into consideration in determining the ratios for indirect cost allocation between two different sources of revenue.
read more