A temporary and occasional work contract is one of the legally recognized forms of work performed outside an employment relationship. It may be concluded only for work that, by its nature, lasts no more than 120 working days within a single calendar year.
Corporate income taxpayers are required to pay their corporate income tax through monthly advance payments in accordance with the Corporate Income Tax Law.
After the annual financial statements have been approved, a company may adopt a decision on the distribution of its net profit or, if the financial year ended with a loss, determine how that loss will be covered.
