Tax Alert December 2018 

• Organization for Economic Co-operation and Development releases guidance on Synthesized texts
• The Law on Amendments to the Corporate Income Tax Law was adopted
• The Laws on Amendments to the Personal Income Tax Law and Law on Mandatory Social Security Contributions were adopted
• Electronically registration of foreigner’s residence introduced
• New average prices per square meter for the purposes of determining the property tax for FY 2019 are published and the Decision on Amendment of Decision on the property tax rate is adopted

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