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Definition:
The taxation object of Corporate Income Tax is the income without regard to sources of income. This tax is imposed on legal persons.
Source:
Corporate income tax
Definition:
The taxation object of Corporate Income Tax is the income without regard to sources of income. This tax is imposed on legal persons.
Source:
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Act of 15 February 1992 on Corporate Income Tax
Place of publication: (Dz. U. z 2023 r. poz. 2805, z późn. zm.)
Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: