Minister of Finance presented the proposal of amendments to laws on income taxes for both corporate and personal on 25 February 2016. According to the amendments the exemption from withholding tax on interest, royalties and fees for intangible services paid abroad shall be related only in cases where such fees are paid to the beneficial owner and the small taxpayers as well as taxpayers starting a business will be taxed at the corporate income tax rate of 15%. But similar resolution was not offered for the individual taxpayers for their income tax. The amendments if approved will be applicable from 1 January 2017.
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