Ntchito yosintha Order HFP/227/2017, ya Marichi 13, ili kale pagulu, yomwe imavomereza mtundu wa 202 kuti ulipire pang'onopang'ono chifukwa cha msonkho wa Corporation Tax ndi Non-Resident Income Tax wogwirizana ndi mabizinesi okhazikika ndi mabungwe omwe ali pansi pa dongosolo logawa ndalama lomwe limakhazikitsidwa. kunja ndi kupezeka m'gawo la Spain, ndi chitsanzo 222 kuti mupereke malipiro ang'onoang'ono chifukwa cha Corporation Tax pansi pa ndondomeko ya ndalama zogwirizanitsa ndikukhazikitsa ndondomeko ndi ndondomeko zomwe mungapereke pakompyuta.
Izi ndi zatsopano zomwe malamulo atsopano adzabweretsa.
Kuzindikirika kwa omwe adathandizira omwe ali ndi ndalama zosakwana ma euro miliyoni imodzi
Chifukwa cha zosintha zomwe zidapangidwa ndi Lamulo 31/2022, la Disembala 23, la General State Budgets mchaka cha 2023, mu Corporation Tax, ndi zotsatira zanthawi yamisonkho zomwe zidzayamba kuyambira pa Januware 1, 2023, kuphatikiza mawu oyambitsa. za msonkho wocheperako womwe umagwira ntchito pazinthu zomwe zimakhala ndi ndalama zosakwana mayuro miliyoni imodzi munthawi yamisonkho yapitayi, ndikuchepetsa kawiri msonkho wamba, komanso ndi cholinga chothandizira okhometsa misonkho kuti akwaniritse zomwe akufuna. -Kuwunika kwa folios, zitsanzo 202 ndi 222, kuphatikizapo deta yowonjezera, chizindikiro chomwe chiri chofanana ndi mabungwe ndi kuitanitsa chiwerengero cha zokambirana za m'munsi nthawi ya msonkho yomwe isanakwane 1 miliyoni euro.
Kuphatikizika kwa maziko amisonkho a mabungwe othandizira muulamuliro wophatikiza
Komano, Lamulo 38/2022, la Disembala 27, pakukhazikitsa misonkho yosakhalitsa yamphamvu ndi mabungwe angongole ndi mabungwe azachuma komanso zomwe msonkho wosakhalitsa wa mgwirizano pazachuma chachikulu, ndi zosintha zina za Misonkho, wayambitsa Chilamulo 27. / 2014, ya November 27, pa Corporation Tax, zowonjezera khumi ndi zisanu ndi zitatu zomwe zikuphatikiza, pogwiritsa ntchito nthawi zamisonkho zomwe zidzayambike mu 2023 osakhalitsa, muyeso pakutsimikiza kwa msonkho mu ndondomeko yophatikiza msonkho, yomwe imakhalapo. kuti maziko amisonkho a gulu lamisonkho akuphatikizapo misonkho yabwino ndi 50 peresenti ya misonkho yolakwika yomwe ikugwirizana ndi bungwe lililonse lomwe lili m'gulu lamisonkho.
Maziko amisonkho omwe sanaphatikizidwe m'munsi mwamisonkho agulu lamisonkho adzaphatikizidwa mumisonkho yomweyi nthawi zonse khumi zamisonkho zomwe zidzayambike pa Januware 1, 2024.
Chifukwa chake, kuti musinthe mtundu wa 222 ku zomwe Lamulo 38/2022, la Disembala 27, 222 yasinthidwa komanso Annex "Kulumikizana kwa data yowonjezera" Gawo 2 kuti lisonkhanitse mugawo 7 lazidziwitso zowonjezera msonkho woyipa wamunthu aliyense. maziko akudikirira kuphatikizidwa ndi gawo lakhumi ndi chisanu ndi chitatu la Corporation Tax Law.
Kusintha kwa zowonjezera mu zitsanzo 202 ndi 22
Chifukwa chake, dongosolo latsopanoli lilowa m'malo mwa Annex I ya Order HFP/227/2017, ya Marichi 13, yomwe ikuwoneka ngati Annex I ya makonzedwe atsopanowa. Momwemonso, Annex II ya Order HFP/ 227/2017, ya Marichi 13, idapangidwa, yomwe ikuwoneka ngati Annex II ya dongosolo la 2023.
Mitundu yatsopano ya 202 ndi 222 idzagwira ntchito koyamba pakudziyesa nokha masamba ogawanika, omwe nthawi yawo yotumizira imayamba mu Epulo 2023.
