The document provides clear explanations on three key aspects:
Developed guidelines incorporate practical taxpayer cases and offer step-by-step instructions for voluntary discontinuation of business splitting schemes. Businesses can choose between two main approaches:
1. Without structural changes:
2. With structural reorganization:
This approach allows businesses to select the most suitable compliance strategy based on their operational structure.
- The purpose of the tax amnesty in the context of business splitting
- Eligibility criteria for participation
- Procedure for discontinuing business splitting practices in the current year
Developed guidelines incorporate practical taxpayer cases and offer step-by-step instructions for voluntary discontinuation of business splitting schemes. Businesses can choose between two main approaches:
1. Without structural changes:
- Transitioning to the general taxation system
- Consolidating operations within a single company in the group
2. With structural reorganization:
- Merging multiple legal entities into a single company
- Establishing branch offices where business activities were previously carried out separately
This approach allows businesses to select the most suitable compliance strategy based on their operational structure.