PL_JPK_KR_PD - RPD Fields and Mapping
The RPD section (Rozliczenie Podatkowe Dochodu) includes income tax reconciliation fields such as exempt revenue, non-taxable income, non-deductible expenses, and other tax-related differences. These ensure that the differences between accounting and tax results are correctly reported.
The values in this section are manually entered by users directly into the JPK_KR_PD record before report generation:
Field Name | Field Description | Mapping |
|---|---|---|
K_1 | Revenue exempt from tax (permanent differences between profit/loss for accounting purposes and income/loss for tax purposes) (numerical field) | JPK_KR_PD: Revenue exempt from tax |
K_2 | Non-taxable income in the current year (numerical field) | JPK_KR_PD: Non-taxable income in the current year |
K_3 | Taxable income in the current year posted in accounting books of previous years (numerical field) | JPK_KR_PD: Taxable income in the current year posted in accounting books of previous years |
K_4 | Non-tax-deductible costs (permanent differences between profit/loss for accounting purposes and income/loss for tax purposes) (numerical field) | JPK_KR_PD: Non-tax-deductible costs |
K_5 | Non-tax deductible expenses in the current year (numerical field) | JPK_KR_PD: Non-tax deductible expenses in the current year |
K_6 | Tax deductible expenses in the current year posted in books of previous years (numerical field) | JPK_KR_PD: Tax deductible expenses in the current year posted in books of previous years |
K_7 | Taxable income not posted in accounting books (numerical field) | JPK_KR_PD: Taxable income not posted in accounting books |
K_8 | Tax deductible expenses not posted in accounting books (numerical field) | JPK_KR_PD: Tax deductible expenses not posted in accounting books |