On 1 January 2021, a number of changes in the tax legislation came into force 1, which are aimed at improving the investment climate. One of th? important changes is the introduction of provisions on an investment tax credit granted to taxpayers (hereinafter - the 'ITC'). The ITC represents a change in the due date for the payment of taxes for forthcoming periods, i.e. taxes that are payable in the future at a statutory time may be deferred in full (100 percent). Thus, the state provides a tax credit that can be paid in instalments after the due date established by the Tax Code. At the