OUR TAX BLOG
Extended time to file form ORD-U
In accordance with the Finance Minister Regulation of 16 February 2023 to amend the Tax Information Regulation, the time to file form ORD-U for tax years commencing after 31 December 2021 (i.e. tax year 2022
SAC confirms: beneficial owner test must be applied when paying dividend
This week has seen the Supreme Administrative Court (SAC) publish a statement of reasons for its judgment of 31 January 2023 in case II FSK 1588/20 regarding the duty to apply the beneficial owner test
Changes to scope of disclosures in transfer pricing report filing
The Finance Ministry has each year been adding disclosure duties on entities engaged in transactions with related parties. The next, fifth, version of the electronic TPR form should soon be published by the Ministry but,
Finance Minister’s public tax ruling on disclosure duties of real estate companies
Finance Minister issued public tax ruling no. DD5.8203.7.2022 on 28 February 2023 concerning the disclosure duties of real estate companies and taxpayers who hold shares in such companies. The ruling makes it clear that: real
Legislation proposed to extend the time for annual CIT filing
On 16 February 2023, the Government Legislation Centre published an on-line draft dated 9 February 2023 ("Bill") of a Finance Minister regulation extending the time for achieving compliance with certain duties in relation to corporate
Russia officially considered tax haven by European Union
The EU's Economic and Financial Affairs Council (ECOFIN) has updated the list of non-cooperative tax jurisdictions. On Tuesday, 14 February 2023, ECOFIN unanimously decided to extend the list to include British Virgin Islands, Costa Rica,