The Ministry of Finance has published for public consultation a proposal to amend the Accountancy Act, aimed at implementing into national legislation the provisions of Amending Directive to the Accounting Directive (2013/34) as regards the Disclosure of Income Tax Information by Certain Undertakings and Branches (2021/2101) (the Public Country-by-Country Reporting (CbCR) Directive).
The Ministry also proposed the following amendments to the Local Taxes and Fees Act (LTFA):
- clarification of the provisions related to the use of tax relief for buildings that have received certificates of energy consumption class; and
- Subjecting income of individuals gathering seeds, mushrooms, medicinal and aromatic plants to patent tax under the LTFA, instead of to personal income tax under the PIT Act.
The public consultation, issued on 26 September 2023, runs until 26 October 2023.