On 21 March 2023, the Polish Ministry of Finance published a decree extending the deadline for filing corporate income tax returns (CIT) and the related payment.
According to the decree, the obligation to pay corporate income tax and to file the year-end return for tax years ending between 1 December 2022 and 28 February 2023 is postponed by three months to 30 June 2023. This automatically extends the deadline for the profit shifting tax.
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