Tax Newsletter 2013/12-Attention in the LBT return
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Tax Newsletter 2013/12-Attention in the LBT return
Attention! The payable tax advances shall be calculated in the local business tax return in accordance with the new rules!
The new rules in connection with the determination of the local tax base shall be applied by the taxpayers for the first time in the 2012 local business tax return: the amount of the 2012 local business tax shall be declared in line with the former regulations, whereas the payable tax advances are to be declared on the basis of the tax base calculated according to the new rules.
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