Tax authorities required to state reasons when refusing to accept electronic certificates of residence
The Director of the National Revenue Information Service has confirmed that the taxpayer is not obliged to take into account in the tax base the subsidy received under the Financial Shield of the Polish Development Fund (individual tax ruling from August 27, 2020 No. 0113-KDIPT1-1.4012.396.2020.4.AK).
On October 28, 2020 the Sejm (the lower house of the Polish parliament) passed an amendment to the act introducing a lump-sum tax on company revenues, i.e. the so-called Estonian CIT. Therefore, in all probability the announced changes in the taxation of limited liability companies and joint-stock companies will take effect at the beginning of the new year.