An entrepreneur can carry forward the tax loss incurred for the next five years and use it to reduce the tax base for corporate income tax in future periods.
If it is determined during the process of establishing the tax base that a negative tax base has been incurred for a specific period, it is considered that the taxpayer has a tax loss. The tax period is generally equal to the calendar year, so the tax loss is also realized as a tax loss for a specific calendar year. Read more in the new issue of Lider in the Advisor section by Dr. sc. Marija Zuber.
