The Rulebook on the tax balance and tax return has been amended, as well as the Rulebook on transfer pricing

A new form PB 1 of tax balance sheet has been prescribed, which is replacing the old one. The new form has 69 items. Item 25 of the old PB 1 – Advertising and Propaganda Expenses was deleted and 5 new items were added:

  • Item 36 – R&D expenditure recognized in double amount in accordance with Article 22g of Corporate Tax Law
  • Item 40 – Capital gains tax paid in another country
  • Item 43 – the amount that is included in the tax base due to a decrease in the percentage of utilization of old R&D funds
  • Item 44 – the amount to be included in the taxable amount in the tax period in which the application was rejected by the competent authority
  • Item 50 – the amount of qualifying income that is not included in the tax base in accordance with Article 25b of the Corporate Tax Law


A new PDP form has also been prescribed, and amendments to the Rulebook on Transfer Pricing prescribes a different way of including in the tax base the established difference between the transfer purchase price of a fixed asset and its price determined by applying the “arm’s length” principle when a fixed asset subject to tax depreciation is procured from a related party.