New JPK CIT tax reporting rules mandate markers in S_12_3 field for accounting-tax classification differences or special tax incentives.
Tax Marker Requirements
The tax marker in field S_12_3 of the Zestawienie Obrotów i Sald node must be completed when accounting classification of revenues or costs differs from tax classification. It also applies when taxpayers utilize R&D tax credit or IP-BOX incentives.
The S_12_3 field in ZOiS must be filled if a permanent or temporary difference for a given account is specified per dictionaries attached to regulations.
Account Status and Classification
The marker entered in S_12_3 should reflect the account’s status at the end of the reporting period. For off-balance accounts used for tax settlement purposes, the appropriate PD markers (marked “off-balance”) must be applied.
Off-Balance-Sheet Accounts
All accounts – both balance-sheet and off-balance-sheet (when used for income tax settlement) – must be marked in S_12_3 fields according to specifications in the applicable dictionaries.
