{"id":2411,"date":"2024-09-19T16:00:00","date_gmt":"2024-09-19T14:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2411"},"modified":"2025-04-25T07:32:05","modified_gmt":"2025-04-25T05:32:05","slug":"kluczowe-zmiany-w-krajowym-standardzie-rachunkowosci-nr-2-podatek-dochodowy","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/09\/19\/kluczowe-zmiany-w-krajowym-standardzie-rachunkowosci-nr-2-podatek-dochodowy\/","title":{"rendered":"Kluczowe zmiany w Krajowym Standardzie Rachunkowo\u015bci nr 2 \u201ePodatek dochodowy\u201d"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Kluczowe zmiany w Krajowym Standardzie Rachunkowo\u015bci nr 2 \u201ePodatek dochodowy\u201d&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-09-19T16:00:00+02:00\">\n\t\t19 wrze\u015bnia, 2024 4:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash.jpg\" class=\"wp-image-1866 is-cropped\" width=\"1800\" height=\"1200\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash.jpg 1800w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/volkan-olmez-aG-pvyMsbis-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#video\" class=\"toc__link js-toc-link\">Kluczowe zmiany<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsum\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kontakt\" class=\"toc__link js-toc-link\">Kontakt<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\">Ministerstwo Finans\u00f3w zaktualizowa\u0142o Krajowy Standard Rachunkowo\u015bci (KSR) nr 2 \u201ePodatek dochodowy\u201d, wprowadzaj\u0105c istotne doprecyzowania i aktualizacje dotycz\u0105ce ujmowania, wyceny oraz prezentacji aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u podatku dochodowego. Zmiany te s\u0105 szczeg\u00f3lnie wa\u017cne dla podmiot\u00f3w podlegaj\u0105cych opodatkowaniu CIT esto\u0144skim, rozliczaj\u0105ce straty podatkowe, czy osi\u0105gaj\u0105ce dochody z tytu\u0142u zysk\u00f3w kapita\u0142owych. <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"struktura-jpk_cit-nowy-obowiazek-dla-podatnikow-od-2025-roku\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Struktura JPK_CIT. Nowy obowi\u0105zek dla podatnik\u00f3w od 2025 roku<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<p id=\"video\">Kluczowe zmiany w zaktualizowanym KSR-2 to:&nbsp;&nbsp;<\/p>\n\n\n\n<p>1. Doprecyzowanie w zakresie CIT esto\u0144skiego<\/p>\n\n\n\n<p>Aktualizacja wprowadza szczeg\u00f3\u0142owe wytyczne dotycz\u0105ce rycza\u0142tu od dochod\u00f3w sp\u00f3\u0142ek, tzw. CIT esto\u0144skiego, w kt\u00f3rym sp\u00f3\u0142ki nie p\u0142ac\u0105 podatku dochodowego od zysk\u00f3w zatrzymanych. Zgodnie z nowymi zasadami zawartymi w KSR nr 2, jednostki nie tworz\u0105 aktyw\u00f3w ani rezerw z tytu\u0142u odroczonego podatku dochodowego dla zysk\u00f3w zatrzymanych. Zobowi\u0105zania podatkowe oraz koszty podatku dochodowego s\u0105 ujmowane dopiero w momencie podj\u0119cia decyzji o wyp\u0142acie dywidendy lub innej formy dystrybucji zysk\u00f3w.<\/p>\n\n\n\n<p>2. Wsteczne odliczenie strat podatkowych<\/p>\n\n\n\n<p>Zaktualizowany standard odnosi si\u0119 do sytuacji, w kt\u00f3rej jednostka ponosi strat\u0119 podatkow\u0105, kt\u00f3r\u0105 odlicza od dochodu z poprzednich okres\u00f3w. Taka operacja mo\u017ce by\u0107 ujmowana dopiero w momencie, gdy jednostka jest w stanie wiarygodnie okre\u015bli\u0107, \u017ce skorzysta z tego odliczenia.<\/p>\n\n\n\n<p>3. Odr\u0119bne opodatkowanie zysk\u00f3w kapita\u0142owych i dochod\u00f3w z innych \u017ar\u00f3de\u0142 przychod\u00f3w<\/p>\n\n\n\n<p>Kolejna wa\u017cna zmiana dotyczy odr\u0119bnego opodatkowania zysk\u00f3w kapita\u0142owych i dochod\u00f3w z innych \u017ar\u00f3de\u0142 przychod\u00f3w. Ma to wp\u0142yw na spos\u00f3b ujmowania aktyw\u00f3w i rezerw z tytu\u0142u odroczonego podatku dochodowego oraz na obliczanie ulg podatkowych i strat, kt\u00f3re mog\u0105 by\u0107 kompensowane tylko w obr\u0119bie danego \u017ar\u00f3d\u0142a dochodu.<\/p>\n\n\n\n<p>4. Podatek odroczony w przypadku zmiany statusu podatkowego<\/p>\n\n\n\n<p>W przypadku zmiany statusu podatkowego jednostki (np. przej\u015bcie na CIT esto\u0144ski), standard okre\u015bla zasady ujmowania aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u podatku odroczonego. Takie zmiany nale\u017cy uwzgl\u0119dnia\u0107 w rachunku zysk\u00f3w i strat w okresie, w kt\u00f3rym zmiana statusu staje si\u0119 nieodwo\u0142alna.<\/p>\n\n\n\n<p>5. Rozszerzone wymagania dotycz\u0105ce ujawnie\u0144<\/p>\n\n\n\n<p>Zaktualizowany KSR nr 2 wprowadza dodatkowe wymagania dotycz\u0105ce ujawniania informacji w sprawozdaniach finansowych. Jednostki musz\u0105 teraz informowa\u0107 o ewentualnej rezygnacji z ustalania aktyw\u00f3w i rezerw z tytu\u0142u odroczonego podatku dochodowego oraz precyzowa\u0107, jak traktuj\u0105 podatek dochodowy w swoich sprawozdaniach.<\/p>\n\n\n\n<p>6. Prezentacja aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u podatku odroczonego <\/p>\n\n\n\n<p>Nowa wersja standardu wprowadza wytyczne dotycz\u0105ce prezentacji aktyw\u00f3w i zobowi\u0105za\u0144 z tytu\u0142u podatku odroczonego w sprawozdaniach finansowych, zw\u0142aszcza dla jednostek mikro i ma\u0142ych zgodnie z ustaw\u0105 o rachunkowo\u015bci. Jest to istotny krok w kierunku poprawy przejrzysto\u015bci informacji zawartych w sprawozdaniach<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsum\" class=\"heading h-24\"><strong>Podsumowanie<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Wprowadzone zmiany nale\u017cy oceni\u0107 pozytywnie, ciesz\u0105 zw\u0142aszcza doprecyzowania w zakresie prezentacji podatku u podatnik\u00f3w CIT esto\u0144skiego. Zaktualizowany KSR nr 2 b\u0119dzie obowi\u0105zywa\u0142 od 1 stycznia 2025 roku, z mo\u017cliwo\u015bci\u0105 wcze\u015bniejszego stosowania.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kontakt\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a nasze us\u0142ugi podatkowe, ksi\u0119gowe oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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