• Service: Tax
  • Type: KPMG information, Regulatory update
  • Date: 5/29/2015

Tax Brief 2015 May 

English version of tax update for foreign companies.
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  1. Electronic services provided by non-residents through the overseas open market are subject to VAT
  2. Supreme Court declared that the substantial beneficial owner should be taken into consideration when applying the tax treaty benefits
  3. Responsibility to prove the legality of the tax assessment lies with the tax authority
  4. Strategy and Finance Minister announced that the right to conduct tax investigation on Local Income Tax will be granted to the tax authority
  5. Less than 18 thousand tax audits will be conducted for the current fiscal year