The Supreme Audit Board will carry out an audit this year on "Agressive optimization in the area of CIT", which aims, among other things, to check whether the fight against aggressive tax optimization is carried out in compliance with taxpayers' rights. one the elements supplementing this control are to assess the quality of the provisions of the Corporate Income Tax Act.
As the NIK points out in this regard, the House is committed to gaining first and foremost the opinion of practitioners. It is therefore kindly asked to complete the survey, available under the links below, addressed separately to tax advisers and auditors and to entrepreneurs.