On 15 May 2009, the parliament promulgated amendments to tax laws. Unless otherwise indicated below, the amendments generally apply from 1 July 2009. The most important changes are summarized below. According to the government's plans, another package of amendments will follow later in 2009, bringing more significant and further-reaching changes to the tax system.
Corporate income tax
(a) Extraordinary depreciation. The amendments introduce changes to the tax treatment of e…