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Ruszają prace nad objaśnieniami ws. sposobu ustalania dochodu zwolnionego z PIT i CIT

Gospodarka

Ruszają prace nad objaśnieniami ws. sposobu ustalania dochodu zwolnionego z PIT i CIT

Piątek, 06 grudnia 2019
Ministerstwo Finansów opracowuje objaśnienia podatkowe dotyczące sposobu ustalania dochodu zwolnionego z opodatkowania podatkiem dochodowym od osób prawnych i podatkiem dochodowym od osób fizycznych, uzyskanego z działalności gospodarczej określonej w decyzji o wsparciu, o której mowa w ustawie z dnia 10 maja 2018 r. o wspieraniu nowych inwestycji.
Objaśnienia odnoszą się do interpretacji ogólnej nr DD5.8201.10.2019 poprzez:
  • doprecyzowanie koncepcji ścisłych ekonomicznych i funkcjonalnych powiązań między istniejącą i nową inwestycją,
  • przedstawienie przykładów pochodzących z analizy decyzji o wsparciu oraz wkładów merytorycznych uzyskanych podczas konsultacji publicznych dotyczących ww. interpretacji ogólnej, które ilustrują ścisłe powiązania.
Ministerstwo Finansów planuje zakończenie prac nad objaśnieniami do połowy grudnia 2019 r.


źródło: MF


tagi: PIT , CIT , podatki , Ministerstwo Finansów ,


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