Would you be informed about all events in ATA Finance?
You do not have time to keep track of our site?

Sign up for the newsletter!

Changes to the minimum corporate income tax from 2023

2022-07-07

The minimum income tax is a solution that was introduced in the Corporate Income Tax Act (hereinafter: 'CIT Act') on January 1, 2022. The objective of the introduction of the new tax was to mitigate the issue of undervaluation of income by taxpayers who, as a consequence of optimisation efforts, reported low income or losses for a prolonged period of operation in the market.

read more