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A query was raised regarding whether two distinct tax groups could be taxed separately in 2015 and subsequently merge into a single group with a non-resident parent company in 2016. The Directorate General of Taxes (DGT) ruled that this is permissible under the 25th transitional provision of the Corporate Income Tax Act (LIS).
Question posed: Whether entities A and B may be taxed in 2015 as separate tax groups, subsequently unifying from 2016 onwards, together with company C, into a single tax group with company X as the dominant entity.
Tax groups A and B may maintain their 2014 composition during the 2015 fiscal year. Integration into a new tax group (group X) may be carried out in the first tax period commencing from 2016. To this end, the entities must agree on the option in 2015 and the non-resident dominant entity must designate the representative entity before 2016.
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