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Can dividends be paid if losses incurred in previous years are replaced by profits?

Can dividends be paid if losses incurred in previous years are replaced by profits? The payment of dividends to founders and shareholders is widely used in the economy at a time when efforts to ensure transparency are ongoing. At first glance,

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[title]

Deadline for submitting reports after VAT registration

Deadline for submitting reports after VAT registration Since 2020, I have been engaged in the retail sale of construction materials and am a taxpayer under the simplified tax regime. On May 5, 2024, I voluntarily applied for VAT registration

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[title]

What has changed regarding the purchase of goods?

What has changed regarding the purchase of goods? When purchasing goods from individuals who are not registered with the tax authority (do not have a TIN), the preparation of an electronic purchase act is regulated by Article 71-2 of the Tax Code.

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[title]

Can an employer dismiss an employee on a date after the end of a fixed-term contract, subject to the notice period?

Can an employer dismiss an employee on a date after the end of a fixed-term contract, subject to the notice period? The first sentence of the first part of Article 73 of the Labor Code states that a fixed-term employment contract is terminated upon

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