We would like to remind you that the Ordinance of the Minister of Finance of 16 March 2023 on extending the deadlines for the performance of certain corporate income tax obligations extended until 30 June 2023 not only the deadline for filing the annual CIT return, but also the deadline for paying the tax due shown in the CIT return or the difference between the tax due on the income shown in the return and the sum of the advance payments paid for the period from the beginning of the year.
CIT taxpayers include.
As a reminder, the subject of corporate income tax is the income earned by a company in a given tax year. Income is the sum of:
The annual corporate income tax return should be submitted to the head of a particular tax office on form CIT-8.