In one sentence

The corporate income tax returns for 2016 tax period will be filed using the template valid for 2015 (No. MF/017084/2015-721). The Ministry of Finance in the Announcement No. MF/020689/2016-721 published the new guidelines for filling in the corporate income tax returns that are applicable for taxpayers with the filing deadline after 31 December 2016.

As of 1 January 2017, the threshold ratio of equity/debts for the company to be considered in crisis is raised from 4:100 to 6:100. The threshold ratio 8:100 will be applicable as of 1 January 2018.