Opinions on the application of the exemption

An opinion is a document issued by a tax authority in which an exemption from withholding tax may be applied. Based on the said opinion, the remitter is entitled not to collect tax on payments made within 36 months from the date of obtaining the opinion.

The ICT services offered include support in preparing an opinion on the application of the withholding tax exemption pursuant to Article 26b(1) of the CIT Act in order to apply the exemption from the collection of lump-sum income tax on the receivables paid to the taxpayer referred to in Article 21(1)(1) or Article 22(1) of the CIT Act.

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