Entrepreneurs who received support under Article 15g/15gg of the Anti-crisis Shield may be obliged to pay tax on the additional taxable benefit in the amount of the received funds. According to the authorities refinancing of employees’ remuneration received from the Guaranteed Employee Benefits Fund (FGŚP) should be subject to CIT.
According to the approach initially presented by the tax authorities and the Ministry of Finance, if the remuneration of employees and due social insurance contributions – in the part-financed from the Labour Fund and the FGŚP – is not recognized as tax-deductible costs, its refinancing does not constitute tax revenue. This approach was presented i.a. in the tax ruling issued on 11 December 2020, ref. No 0111-KDIB2-1.4010.367.2020.2.BJ.
We observe that the standpoint of the tax authorities is currently changing: exclusion of employees’ remuneration and social security contributions from tax-deductible costs should result from actual, objective reasons such as lack of funds to pay remuneration and not from individual decision to exclude given expenses from the tax result. This was indicated in the latest tax rulings: no 0111-KDIB1-3.4010.503.2020.1.MBD, 0111-KDIB1-3.4010.513.2020.1.MBD.
Thus, in tax authorities’ opinion Article 12.4 point 6a of the CIT Act concerning the exclusion of reimbursed other expenses not classified as tax-deductible costs from revenues should not be applied in cases where an entrepreneur receives a subsidy under Article 15g/15gg of the Anti-crisis Shield.
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