Czasopismo Rzeczpospolita

Our expert comments on Provincial Administrative Court case no. I SA/Gd 1675/15 which involved the right to a deduction in respect of awards and bonuses paid to employees out of profit after tax. The expert agreed with court's conclusion that awards and bonuses paid to employees out of profit after tax can be deducted for corporate income tax purposes because the CIT Act does not deny such deduction. They should be deducted in the same year in which they are paid out.

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