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Bad debt allowance in PIT and CIT


A new solution has been proposed in the statutes on personal income tax and corporate income tax, favourable to those businesses whose customers fail to pay their liabilities on time. The Ministry of Entrepreneurship and Technology has proposed a bill to amend certain statutes in order to mitigate payment gridlocks by introducing an allowance for bad debts. The proposed solution has been modelled on a similar allowance under the VAT Act and aims to strengthen the creditor's position.

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A single or multiple ICS? The Supreme Administrative Court takes the side of VAT payers.


Transloading at European logistic centres should no longer pose a problem to VAT payers.

The case involved a company making deliveries to, inter alia, a business partner in the UK as part of its business. The company had undertaken to its recipient to maintain a specified stock levels at its warehouse (a logistics centre) located in Belgium, which is operated by a local logistics company.

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The Government Legislative Centre announced on 24 August 2018 draft amendments to inter alia corporate income tax (CIT) and personal income tax (PIT). The aims of the legislative efforts include the introduction to the Polish legal system of certain provisions of the ATAD Council Directive (EU) 2016/1164 of 12 July 2016 providing for the so-called exit tax. The bill has now been introduced to the Sejm.

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Changes to CIT – 9% rate for the smallest businesses

On 25 September 2018, a bill was introduced to the Sejm to amend the act on personal income tax, corporate income tax and certain other acts (hereinafter: ‘Bill’) introducing a number of changes to the tax system. One of those involves a reduced preferential CIT rate from the current 15% to 9% of income.
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Gift cards – gratuitous consideration or donation?


Granting a gift card to a customer, contractor or employee does not necessarily result in revenue from a free-of-charge benefit, and hence in a tax to be paid.

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Allocation of indirect costs between revenue sources

The Head of the National Revenue Information Service (KIS) has acknowledged in recent rulings that the revenue from dividend, whether taxable or exempt from tax, is not to be taken into consideration in determining the ratios for indirect cost allocation between two different sources of revenue.
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