BS&O Alert No. 12/2023

From 1 January 2025, it will become mandatory for the largest CIT taxpayers to submit JPK_KR. At the same time, a new regulation of the Minister of Finance will come into force on additional data by which the maintained books to be submitted under the Corporate Income Tax (CIT) Act must be supplemented. Read more in the BSO Alert.

Other topics covered include:
- Higher Social Security and minimum health contribution for entrepreneurs
- Overdue medical examinations must be done by 28 December 2023
- The limit for Social Security contributions in 2024 is known.
- Important interpretations and rulings
- Important dates for accountants