Choosing the correct flat rate In the interpretation of January the. Director of the National Tax Information agre with the taxpayer no. KDIP BM However, the authority clearly emphasiz that the possibility of paying the amount of the. Flat rate on register revenues obtain in connection with the conduct business activity depends only on the actual type of services. Provid as part of this activity or products manufactur. At the same time, the classification to a specific PKWiU symbol is made by the taxpayer himself. If the taxpayer indicat such a classification, the authority did not deny it.
Read also Subjective exclusions from
Flatrate income tax Taxation of. Revenues obtain in the course of business activity with the appropriate flatrate rate depends on the type of activities actually perform. For this purpose, it is necessary to specify the PKWiU for each activity of the entrepreneur Hong Kong Phone Numbers List notes Aldona Barcicka, tax advisor at the Biurex Law Firm. However, he points out that it is not always easy. For example, revenues from displaying advertisements under a video on one’s own YouTube channel are classifi under PKWiU Sale of space or time for advertising purposes in films, video recordings.
Television programs which are tax
At flat rate of While classifying, the taxpayer may have doubts. Whether such a service does not fall within PKWiU Services of video streaming via the Internet, which in. Turn is subject to a flat rate of evaluates Aldona Barcicka. Read also Rules for keeping Latest Bulk SMS records by an entrepreneur paying tax in the form of a lump sum on register. Revenues on examples The expert adds that, as can be seen, the incorrect classification of PKWiU. May result in. The application of the wrong flat rate In case of difficulties in determining the PKWiU symbol on your own, you can request its indication from the Classification Nomenclature Center of the Statistical Office in.