Due to the issuance of the regulation by the Ministry of Finance, the deadline for the settlement and payment of CIT for 2020 has been postponed for June 30, 2021. The regulation also applies to payers of income tax on lump sum in capital companies, whose first year of lump sum taxation starts from January 1 to March 1, 2021. It is important that this option allows taxpayers to consider using preferential R&D relief by an additional three months.
Any company can obtain the relief, regardless of the size of the enterprise and the industry in which it operates. R&D tax relief is applied only at the time of submitting annual tax return, but it can be implemented already during the year. In addition, the R&D tax relief is an exceptionally attractive solution for companies that incur costs related to innovative activities. In some cases, the amounts of tax benefits are as high as multi-million.
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