The State Revenue Service (“SRS”) is in the process of refunding solidarity tax (“ST”) overpaid by companies. This article serves as a reminder that an ST overpay, assessment procedures and refund deadlines raise a number of questions, such as how a refund of ST for 2019 that is received this year should be recognised in the books, and points to consider when it comes to timing a future reorganisation or liquidation.
Full content available to subscribers.
As a subscriber you will be able to read full content, access our archive of articles, view useful resources, and put questions to PwC consultants.
Free trial
Sign in