Announcement of Changes: In early August, the Minister of Finance announced the draft bill amending the Corporate Income Tax Act. The bill was intended to amend the taxation of family foundations. According to the Ministry, family foundations are too often established not to secure assets and ensure the succession of family businesses, but solely to benefit from preferential taxation […]

Although the flat-rate tax on corporate income has been in effect since 2021, its practical application still raises doubts. This is evidenced by the constantly published tax rulings. Today, we would like to present one of them. The questions raised therein concern three issues: According to the company that requested the ruling: The Director of the National Tax Information stated that the company's position was correct regarding […]

According to tax regulations, everyone pays their own taxes. It's true that there are situations where the board of directors is responsible for the company's tax, or the heir for the deceased's tax. In such a situation, however, the third-party tax is considered to become the debtor's own tax. But what if, at the creditor's request, the debtor pays the tax on their behalf, or a tax-transparent company […]

Online fraud has become a scourge in recent years. Fraudsters have specialized in various schemes designed to instill trust and steal our savings. Who among us hasn't received an email from a "Nigerian prince" wanting to share his fortune, or from a terminally ill millionaire from a distant country who, in exchange for keeping his […]

State budget revenues include public levies, which include taxes and fees paid to the state, local government units, state earmarked funds, and other public finance sector entities. However, there are also fees that do not constitute public levies, and therefore do not constitute state budget revenue, yet legal provisions require […]

It's probably no wonder that we should care for the environment. The government, through legal regulations, is trying to encourage a lower impact on the ecosystem. To achieve this, it uses a "carrot and stick" approach. Subsidies for home renovations and tax breaks are the proverbial carrot. Today, however, we want to explore the "stick" aspect. Limitations on cost accounting […]