The draft amendment to the Law on Corporate Income Tax (CIT), provides for a reduction in income tax rate from 19% currently in force, at 15%. The reduced rate would apply only for small taxpayers. Alongside the change rate, there are also plans for the restoration of the obligation to declare income tax during the year, and also introduce an obligation to inform the tax office about the planned transactions aimed at optimizing the amount of tax.
Among the experts proposed changes raise many questions, and some of them are even regarded as controversial.
It should be remembered that this is only a draft and there is no certainty what will be the final scope of the changes.