Newsletter № 3/2023 contains consideration of peculiarities of determining tax (reporting) periods for corporate income tax payers – producers of agricultural products in case of transition to the general taxation system or changes in the application of such tax (reporting) periods in individual cases by the specified payers.
You will learn:
- specifics of determining the tax (reporting) period for corporate income tax by agricultural producers – corporate income tax payers or in view of legislative changes, or for other reasons why they became payers of this tax;
- what tax (reporting) periods are established for corporate income tax;
- for which payers the annual tax (reporting) period is established;
- application of tax (reporting) periods by corporate income tax payers – producers of agricultural products, etc.
Read the Newsletter here.