The draft amendment to the income tax act modifies several aspects. This newsletter covers the most significant changes including: introduction of the term micro taxpayer and related changes to the taxation of this group of taxpayers Under the draft amendment to the income tax act, the new term micro taxpayer is used to define a…
ACCOUNTING ACT The draft amendment of the accounting act set to take effect on 1 January 2020 primarily involves changes to the conditions under which audits become mandatory for ordinary and extraordinary individual financial statements. The proposal is to increase the financial limit for an accounting unit’s total assets from EUR 1,000,000 to EUR 2,000,000…
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