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The amount of income earned for the tax year is not sufficient to settle the relief for research and development activities. Example The entrepreneur achieved an income of PLN , for and has PLN , to deduct under the RD relief. In this case, the amount of PLN , PLN , - PLN , cannot be settled in the annual tax return. Example Entrepreneurial suffered a loss and has to deduct PLN , under the RD relief, which will not be deducted in the annual tax return. In such cases as described above, the entrepreneur will be able to reduce tax advances on remuneration of employees related to RD.
Activities from the next month after submitting the tax return in . How the relief for innovative employees philippines photo editor is settled is described in the linked publication. This relief may include reductions in advance payments made by employees employed under employment contracts, civil law contracts and copyrights. Summary The catalog of reliefs addressed to entrepreneurs is growing every year, which is certainly encouraging news. However, the fact that the right to the relief arises eligible expenses.
Which are described in detail in the Personal Income Tax Act, is also important. This means that the entrepreneur must have additional funds that he can allocate for this purpose. The reliefs described in today's publication can be used by entrepreneurs who choose taxation according to the tax scale or a flat tax. People who settle on a lump sum basis are deprived of this option. The settlement of the relief also involves the correct identification of eligible costs in the PKPiR when making entries during the tax year.
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