Questions of application in 2018 of the amended legislation on profit tax

The article analyzes the changes in the legislation on income tax in the part of accounting for incomes that are not taken into account when determining the tax base, and the problems of recognizing expenses caused by these changes. The conclusion is made that it is necessary to introduce clarifications in the tax registers, since some norms apply to legal relations that have arisen in the past reporting or tax periods, as well as clarification of the period of recognition of expenses.