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If the first income was achieved in December, the change in the form of taxation should be made by the end of December of the given year The declaration can be submitted in paper form to the tax office or electronically via CEIDG For , it was possible to change the form of taxation in the annual return , but this was an exceptional situation The Minister of Finance issued tax explanations regarding the choice of form of taxation Tax scale – what does the settlement look like? An entrepreneur who chooses a tax scale must remember about the obligation to keep a PKPiR , which must record all economic events related to the conducted business in chronological order.
The PKPiR records revenues and costs of obtaining revenues and, on this basis, the income from which an advance payment philippines photo editor for income tax is collected is calculated. Income is calculated cumulatively. Additionally, the entrepreneur establishes a register of fixed assets and intangible assets (ŚTiWNP ), in which he makes entries at the time of their purchase. Example In January-May, Mr. Krystian received the following amounts from running his business: PLN , – income PLN , – costs of obtaining income PLN , – income The income tax will be: PLN , ((PLN , x %) – PLN , ) Example In the months January-October, Mrs. Ilona generated revenues and incurred costs in the following amounts.
Costs of obtaining income PLN , – income The income tax will amount to: PLN , Tax calculation: PLN , – up to PLN , – % tax minus the amount of PLN , PLN , – over PLN , – % tax (PLN , x %) Obligations of an entrepreneur settling according to the tax scale An entrepreneur who decides to choose a tax scale must not forget about activities that are closely related to the business activity conducted in this form, including in particular.
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