{"id":1070,"date":"2022-09-19T19:33:00","date_gmt":"2022-09-19T17:33:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1070"},"modified":"2022-10-27T19:47:44","modified_gmt":"2022-10-27T17:47:44","slug":"zmiany-w-cit-od-2023-roku","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/zmiany-w-cit-od-2023-roku\/","title":{"rendered":"Zmiany w CIT od 2023 roku"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">W dniu 23 sierpnia bie\u017c\u0105cego roku sejm przyj\u0105\u0142 kolejne zmiany w zakresie&nbsp;<strong>podatku dochodowego od os\u00f3b prawnych<\/strong>&nbsp;oraz innych ustaw. Zmiany te s\u0105 odpowiedzi\u0105 na pojawiaj\u0105ce si\u0119 w\u0105tpliwo\u015bci interpretacyjne oraz brak jasno\u015bci przepis\u00f3w.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W\u015br\u00f3d najwa\u017cniejszych zmian s\u0105 mi\u0119dzy innymi:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>modyfikacja i&nbsp;odroczenie wej\u015bcia w&nbsp;\u017cycie przepis\u00f3w o<strong>&nbsp;minimalnym podatku dochodowym<\/strong>&nbsp;(zawieszenie na lata 2022-2023),<\/li><li>zmiana przepis\u00f3w dotycz\u0105cych obowi\u0105zku dokumentacyjnego w&nbsp;zakresie tzw.&nbsp;<strong>po\u015brednich transakcji rajowych<\/strong>,<\/li><li>uchylenie przepis\u00f3w o&nbsp;tzw. \u201e<strong>ukrytej dywidendzie<\/strong>\u201d,<\/li><li>zmiana przepis\u00f3w dotycz\u0105cych<strong>&nbsp;polskiej sp\u00f3\u0142ki holdingowej<\/strong>,<\/li><li>uelastycznienie konstrukcji o\u015bwiadczenia wy\u0142\u0105czaj\u0105cego obowi\u0105zek stosowania mechanizmu&nbsp;<strong>pay &amp; refund<\/strong>,<\/li><li>zmiana przepis\u00f3w dotycz\u0105cych opodatkowania podatkiem od&nbsp;<strong>przerzuconych dochod\u00f3w<\/strong>,<\/li><li>z\u0142agodzenie przepis\u00f3w dotycz\u0105cych rozliczaniu&nbsp;<strong>koszt\u00f3w finansowania d\u0142u\u017cnego<\/strong>&nbsp;w&nbsp;kosztach podatkowych,<\/li><li>poprawa regulacji dotycz\u0105cych przepis\u00f3w o&nbsp;opodatkowaniu rycza\u0142tem od dochod\u00f3w sp\u00f3\u0142ek (tzw.&nbsp;<strong>esto\u0144ski CIT<\/strong>),<\/li><li>likwidacja obowi\u0105zku sk\u0142adania za\u0142\u0105cznika przy korzystaniu z&nbsp;<strong>\u201eulgi na z\u0142e d\u0142ugi\u201d<\/strong>,<\/li><li>zmiana przepisu dotycz\u0105cego terminu&nbsp;<strong>op\u0142acania sk\u0142adek&nbsp;<\/strong>z&nbsp;tytu\u0142u przychod\u00f3w ze stosunku pracy i&nbsp;zr\u00f3wnanych, w&nbsp;cz\u0119\u015bci finansowanej przez p\u0142atnika, sk\u0142adek na Fundusz Pracy, Fundusz Solidarno\u015bciowy oraz Fundusz Gwarantowanych \u015awiadcze\u0144 Pracowniczych.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">W zakresie&nbsp;<strong>innych podatk\u00f3w<\/strong>&nbsp;sejm przyj\u0105\u0142 zmiany:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>utrzymania stawek VAT<\/strong>&nbsp;na dotychczasowym poziomie,<\/li><li>zmiany przepis\u00f3w zmierzaj\u0105ca do cyfryzacji obowi\u0105zk\u00f3w informacyjnych notariuszy w&nbsp;zakresie zdarze\u0144 prawnych zawartych w&nbsp;aktach notarialnych, aktach po\u015bwiadczenia dziedziczenia i&nbsp;europejskich po\u015bwiadczeniach spadkowych.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sejm podj\u0105\u0142 tak\u017ce decyzj\u0119 o&nbsp;<strong>utrzymaniu dotychczasowej tarczy antyinflacyjnej<\/strong>&nbsp;do ko\u0144ca 2022 roku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>W dniu 23 sierpnia 2022 roku sejm przyj\u0105\u0142 kolejne zmiany w zakresie podatku dochodowego od os\u00f3b prawnych oraz innych ustaw.<\/p>\n","protected":false},"author":4,"featured_media":1071,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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