ORLEN Group 2022 Integrated Report
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| 
 | NOTE | 2022 | 2021 | 
| Tax expense on profit before tax | (6,963) | (2,495) | |
| Change in deferred tax asset and liabilities | 1,783 | 24 | |
| Change in current tax receivables and liabilities | 
 | 12,842 | 1,109 | 
| Deferred tax recognised in other comprehensive income | (1,395) | 72 | |
| Combination of units * | 
 | (11,836) | (28) | 
| Investment tax relief | 
 | (51) | 105 | 
| Deferred tax Rafineria Gdańska, whose net assets were classified as held for sale as at the date of the merger with Grupa LOTOS | 
 | 79 | - | 
| Foreign exchange differences | 
 | 464 | 19 | 
| 
 | 
 | (5,077) | (1,194) | 
* the line includes also recognition of a joint operation in Rafineria Gdańska at the time of initial recognition
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