Corporate income tax
Arises only in entities which are obliged to pay corporate income tax. It is composed of two elements: current element and deferred element. For natural persons who keep books of accounts, the gross financial result equals the net financial result, and an income tax is paid not by the entity but by the entity's owner. In the profit and loss account drawn up by the entity, the income tax shall not arise.
GUS – Departament Przedsiębiorstw