What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2445.
Electronic tax ledgers and new CIT rates
The act introduces mandatory electronic keeping and submission of tax ledgers to the tax office. It also changes deadlines for submitting accounting books by companies and raises the CIT rate for certain income from 23% to 27%.
Key points
Entrepreneurs must keep income and expense ledgers and fixed assets records electronically and submit them to the tax office electronically – by the deadline for filing the tax return (for the tax ledger of revenues and expenditures and fixed assets records) or by July 31 (for accounting books).
Authorization to file tax declarations online automatically includes signing and submitting tax ledgers – no separate authorization needed.
Companies have more time to submit accounting books – the deadline extends from the 3rd to the 7th month after the end of the tax year.
CIT tax for certain income increases from 23% to 27%.
Some groups of entities may be exempted from the obligation to keep electronic ledgers – details are specified by executive regulations.
Status:
Became Law
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