The tax office on the choice of this method of taxation by the th day of the month following the month in which the first income on this account was achiev in the tax year, or by the end of the tax year, if the first such income was achiev in December of that tax year. If wants to choose the flat tax in will achieve the first income in this tax year in January , he should submit a statement on choosing to be tax with the flat tax by February , The choice of this method of taxation, if not chang, also applies to subsequent years. Taxpayers may submit a declaration on the basis of the provisions of the Act on CEIDG. Read also Profitability of choosing a flat tax rate on examples Krywan.
Practical commentary Tax scale
Tomasz Niźwizka Małgorzata Flat tax the basic form of taxation The tax scale is a form of income taxation grant by law , taxpayers do not have to inform the head of the tax office about its selection. In the case of a tax scale, we tax the income that Bahamas Mobile Number List the taxpayer can ruce, for a tax loss from the same source of income, social security contributions, if they have not been includ in costs, tax reliefs, the tax is calculation basis up to thous. the tax is percent. minus the amount rucing the tax , , the basis for the calculation of over , the tax is percent. surplus over thous. Change in the form of taxation of income earn in the form of taxation in Importantly.
The change in the form of taxation
Of income earn in tax during the year with a flat tax, on a tax scale, made by submitting a notification in the tax return for , will not apply to subsequent years, which means that taxpayers in are still on the flat tax points out Sylwia Loręcka, statutory auditor, chief accountant, Tax Alert expert. Check also Calculation of the health insurance premium BTC Database EU for entrepreneurs settling on general terms tax scale flat tax Similarly, in the case of taxpayers who in tax income from business activity with a register lump sum, in the tax return submitt for choose the tax scale, this choice does not apply to subsequent years , which means that taxpayers in still remain on the register lump sum.
