The Ministry of Finance has submitted for public consultation a regulation postponing by three months, i.e. until 30 June 2023, the deadlines for:
The extension of deadlines for the CIT for 2022 is to apply to all taxpayers.
Explore the service: Calculation of liabilities and preparation of CIT returns
In 2023, there will be no extension of reporting deadlines as was the case in previous years. This means that entities subject to reporting obligations are bound by the statutory deadlines, i.e. those under the Accounting Act.
For entities whose financial year is equal to the calendar year in 2023, the deadlines are as follows:
Learn more: Financial statements for 2022 - deadlines
Explore the service: Financial statement preparation - outsourcing of accounting
Financial statement preparation