CIT taxpayers will soon be obliged to submit their CIT settlements to tax authorities in a form based on the current JPK-KR structure (so-called JPK-CIT). The draft regulation imposing additional obligations on the taxpayers in this regard was published on November 29, 2023 on the website of the Government Legislation Center. The Ministry of Finance has also shared a new logical structure for JPK-KR. In practice this means that the tax authorities will be able to select entities for a tax audit even more effectively. Taxpayers have little time left to prepare for these changes.
The proposed new logical structure presenting data for reporting contains significantly more mandatory elements than the present JPK-KR structure. Additionally taxpayers will have to face numerous system, process and technical challenges.
