5.3 Tax assets and liabilities
in PLN millions, unless otherwise stated
Tax assets comprise current income tax assets and the settlement related to VAT.
Assets not representing financial assets are initially recognised at nominal value and are measured at the end of the reporting period at the amount due.
Tax liabilities comprise the Group’s liabilities towards the tax office arising from the corporate income tax, including due to the withholding tax, personal income tax and liabilities due to the minerals extraction tax and the excise tax.
Liabilities not representing financial liabilities are measured at the amount due.
| As at 31 December 2022 |
As at 31 December 2021 |
|
| Current corporate income tax assets | 39 | 16 |
| Assets due to other taxes | 328 | 352 |
| Tax assets, of which: | 367 | 368 |
| recognised in assets held for sale (disposal group) | – | 4 |
| recognised as “deferred tax assets” | 367 | 364 |
| As at 31 December 2022 |
As at 31 December 2021 |
|
| Current corporate income tax liabilities | 612 | 881 |
| Liabilities due to other taxes | 621 | 574 |
| Tax liabilities, of which: | 1 233 | 1 455 |
| recognised in liabilities related to disposal group | – | 2 |
| recognised as “deferred tax liabilities” | 1 233 | 1 453 |