- The Finance Minister has introduced a third draft regulation, dated March 22, 2024, which includes new logical structures known as JPK_CIT for accounting books under the Corporate Income Tax Act.
- Taxpayers will now need to submit data based on these separate logical structures, JPK_KR_PD and JPK_ST, which will require adjustments to data collection methods, financial systems, or the implementation of new IT solutions to meet legal requirements. The obligation initially applies to the largest CIT taxpayers and tax capital groups, with later extension to other taxpayers.
Source SNI
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