OUR TAX BLOG
New version of TPR FAQ
On Wednesday, 4 September, the Ministry of Finance published the fifth edition of frequently asked questions (FAQ) about TPR. The FAQ relating to transfer pricing reports is aimed to facilitate tax compliance by taxpayers and
Changes to the real estate tax – new proposal
The ultimate wording of the real estate tax regulations is still being worked on; they are supposed to apply as of 1 January 2025. On 3 September 2024, a new legislative draft to amend the
Additional explanations to JPK_CIT logic structures
On 26 August 2024 the Ministry of Finance published information brochures on JPK_KR_PD and JPK_ST_KR logic structures, which show the data in tables and contain information on: entities obliged to submit JPK_CIT files, time limits
JPK_CIT regulation signed by Finance Minister
On 16 August 2024, the Finance Minister signed a regulation concerning additional data to be inserted in books of account that are to be submitted under the Corporate Income Tax Act ("Regulation"). You may want
New guidelines and toolkits from the UN and plans to amend polish transfer pricing regulations
This is to let you know of two new documents published by the UN on 19 and 24 July 2024: Transfer Pricing Compliance Assurance – An End-to-End Toolkit and Interstitial Guidance on Transfer Pricing during
Amendments to Tax Code re.interest on overpayments resulting from CJEU’S judgment
Work is underway on proposed amendments to the Tax Code and certain other legislation ("Proposed Amendments"). A draft of the Proposed Amendments has appeared on the Cabinet's list of proposed legislation on 14 June 2024.