Order introduces technical amendments to the Corporate Income Tax Return form and its annexes. The changes relate to clarifying formulations and references in the document. Structurally, the order contains editorial corrections to the previous order No. 621 dated 05.12.2024, which clarify formulations in several points and Annex AM. The main changes include replacement of words, numbers, and references for more accurate content representation.
Key changes include: clarification of reference to Article 39 of the Tax Code, exclusion of reference to line 06.3 of DIIA, correction of formulations in Annex AM regarding line 1.2.1. All changes are technical in nature and aimed at improving the accuracy of formulations in tax reporting documents.
