Correction of depreciation rates is also possible retroactively The current understanding of the provisions of the Corporate Income Tax Act placed CIT taxpayers in an unfavorable situation. This is related to the possibility of different interpretations of vaguely...
Securing receivables as an entrepreneur – transfer of ownership as security We present another method of securing receivables. Failure to make timely payments exposes the entrepreneur to losses and loss of financial liquidity, which may even lead to the...
CIT tax relief for 2023. How to prepare for the annual settlement based on the example of selected preferences? At the end of the tax year, corporate income tax payers should start preparing for settlements. One of the most important issues for all entrepreneurs...
Who will not have to issue invoices to KSeF? On July 1, 2024, with the entry into force of the obligation to use the National e-Invoice System (KSeF), a large number of entrepreneurs will be forced to use the new solution and method of issuing invoices. However, this...
Employee’s liability for issuing a false invoice In business transactions, we can often observe a situation where invoices are issued which do not reflect reality. For the purposes of everyday language, such invoices are called “empty invoices”....
Environmental Decision – a key element for the implementation of the project Environmental decisions are a central element of legal regulations aimed at maintaining a balance between economic development and environmental protection. From a formal point of view,...