On 8 March 2013, the Official Gazette published the tax amendments approved by the parliament regarding the Corporate Income Tax Act (CITA). The amendments entered into force on 8 March 2013. The main amendments are summarized below. CITA -   The obligation to issue cash receipts is introduced in CITA, unless payments are either made through a bank transfer or offset. A cash receipt should be a document certifying the sale or supply of goods or services. -   The issuance of cash receipts, if mandatory under CITA according to the introduced amendments, is a condition for expenses to be...