Publications

If you or your company directly or indirectly hold an interest in a foreign company, the rules on controlled foreign companies may apply directly to you.

Starting from 1 January 2021, a taxpayer’s guilt must be established as a necessary condition to bring a payer to liability for tax offences of certain types (failure to pay the taxes).

Starting from 23 May 2020, the missed time limits for lodging an administrative complaint may be renewed and non-residents now have an opportunity to file complaints...

The rules of inspections and requirements to the tax notice decision are changed partially. However, the old rules shall be applicable to inspections initiated before 1 January 2021, objections being considered in relation to such inspection reports, tax notice decisions made based on their results, and their administrative appeals...

The changes involve simplifying the mechanism of communication with tax authorities, including the using electronic communications...

Main changes for individual entrepreneurs