Sylwia Loręcka also adds that in the case of taxpayers who from July , chang the form of taxation from a lump sum to a tax scale by submitting a declaration of resignation from taxation of revenues earn in the period from July , to December , with a lump sum from register income the submitt declaration also applies to the following years , which means that in they remain on the tax scale, unless they choose a different form of taxation. Price for you Merits Taxes Check WE RECOMMEND What should be consider when choosing a form of taxation? As Izabela Rutkowska, tax advisor partner at Savior LegalTax, explains in an interview with pl, undoubtly the most important issue when choosing.
The form of taxation is the amount
Of expect revenues costs However, it should be clearly emphasiz that these values are future, uncertain. It may always turn out that there will be significant fluctuations in this respect , for example, revenues will increase significantly, while costs will remain Bahamas Mobile Number List unchang. It is also important what reliefs the taxpayer is entitl to, as well as whether he has the option of joint settlement with his spouse or as a single parent. No right to flat tax or lump sum tax There are also some significant exclusions to watch out for. It’s about, among others for the provision of services to former employers.
In such cases it may simply be
Impossible to use a lump sum or a flat tax, warns Izabela Rutkowska. From Art. a of the PIT Act results from the fact that if a taxpayer who has chosen a flat tax receives from economic activity conduct independently or due to the right to participate Latest Bulk SMS in the profit of a company that is not a legal person, revenues from the provision of services to a former or current employer, corresponding to activities that the taxpayer or at least one of the partners perform or performs in the tax year under an employment relationship or a cooperative employment relationship.