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.

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	As at 31 December 2021	As at 31 December 2020
Current corporate income tax assets	16	32
Assets due to other taxes, social and health insurance and other benefits	352	263
Tax assets, of which:	368	295
recognised in assets held for sale (disposal group)	4	–
recognised as “deferred tax assets”	364	–

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	As at 31 December 2021	As at 31 December 2020
Current corporate income tax liabilities	881	87
Liabilities due to other taxes	574	450
Tax liabilities, of which:	1 455	537
recognised in liabilities related to disposal group	2	–
recognised as “deferred tax liabilities”	1 453	–

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5.3 Tax assets and liabilities

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