Amended APA rules applicable from 2024 tax period
The Ministry of Finance on March 14, 2025, published in official gazette No. 130-134 amended rules regarding the issuance of advance pricing agreements (APAs), applicable from the 2024 tax period.
The government also proposed amendments to the value added tax (VAT) refund program for farming entities affected by natural disasters from 2022-2024, under which land tax would be included in the VAT refund calculation, making it the minimum of input VAT carried forward or the sum of land tax, corporate income tax, social security, and medical assistance contributions for the current period. If approved, the amendments would become effective upon publication in the official gazette.
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For further information, please contact a 乐鱼(Leyu)体育官网 tax professional:
Ren茅 Sch枚b | rschob@kpmg.com
Inga Tigai | ingatigai@kpmg.com