Most taxpayers must report JPK_CIT for 2026, with JPK_ST_KR introducing new transparency risks for fixed and intangible assets.
New Reporting Requirements
For 2026, the majority of taxpayers will be obligated to file JPK_CIT reports, encompassing specific structural elements.
Key Areas of Focus
Unlike JPK_KR_PD, JPK_ST_KR reporting is entirely new, introducing significant risks and challenges. This stems from a substantial increase in tax transparency concerning fixed assets and intangible assets. Specific attention is required for several reporting areas within this file.
