The court point out that the purpose of the activity of the club’s players consisting in the provision of sports advertising promotional services was to make this occupation a permanent source of income, which precludes recognizing the income from this activity as income sports. Contrary to the authority’s claim, the court indicat that revenues from mate contracts are exempt from taxation pursuant to Art. point of the PIT Act Therefore, he rightly agre with the complainant that the revenues obtain by the players as remuneration for the provision of services cover by the contracts should be consider as revenues cover by Art. point of the PIT Act , whether they constitute a source of revenue under Art.
Point of the Act the authority must
Decide upon reexamination of the case. Meet TAX Alert a breakthrough solution for accounting offices tax offices! Thanks to TAX Alert, you can quickly prepare send your customers a newsletter about changes in law taxes Links in the text of the Algeria Mobile Number List article may refer directly to the relevant documents in the LEX program You must be logg in to view these documents Access to the content of documents in the LEX program depends on the licenses you have. Author Malwina PasternakJanik Share the article Print add to Favorites COMMENT Read also PIT settlements for according to the new tax scale HOME PIT FINANCES The general principles of personal income taxation consist in applying the tax scale.
Currently from July there
Are two rates of percent. The application of the correct rate depends on the amount of income earn during the tax year. The taxfree amount is , Krzysztof Koślicki Krzysztof Kazmierski February , Monday is the last day for entrepreneurs to change the Latest Bulk SMS form of taxation PIT ACCOUNTING TAX ADVISOR SMALL MIUMSIZ ENTERPRISES Until February , entrepreneurs settling personal income tax may change the form of taxation for this year the next. Some also, in the annual PIT, which they will submit by the end of April, will be able to additionally modify the method of taxation of income for the previous year. However, special attention must be paid here. Not everyone can exercise this right.