21.1. Tax burden in the statement of comprehensive income
| Year ended 31 December 2022 |
Year ended 31 December 2021 (restated figures) |
|
|---|---|---|
| Current income tax | (434) | (82) |
| Current income tax expense | (447) | (48) |
| Adjustments to current income tax from previous years | 13 | (34) |
| Deferred tax | 115 | (211) |
| Income tax expense in profit/(loss) | (319) | (293) |
| Income tax expense relating to other comprehensive income, including: | (48) | (106) |
| reclassified to profit or loss | (36) | (88) |
| not reclassified to profit or loss | (12) | (18) |
In the period ended 31 December 2022, TAURON Group companies accounted for income tax individually.
In the comparable period, TAURON Polska Energia S.A. and selected subsidiaries settled income tax for 2021 within the Tax Capital Group registered on 14 December 2020 (the “PGK”). On 24 May 2022, the Head of the First Mazovian Tax Office in Warsaw issued a decision on the expiry of the agreement on the establishment of the PGK for 2021-2023 on 31 December 2021. The reason for issuing the above decision was the PGK’s failure to meet the legally required condition of a minimum profitability of 2% for PGK for 2021. As a result of the above decision, since 1 January 2022, the Group companies belonging to the PGK in 2021 have been accounting for income tax individually.
On 28 December 2022, an agreement of the Tax Capital Group which comprises the Company and selected subsidiaries was registered by the Head of the First Mazovian Tax Office in Warsaw for the years 2023-2025.