Read also Rules for keeping records by an tax in the form of a lump sum on register revenues on examples Read also Tax rates in a lump sum on register income If a taxpayer wants to choose a register lump sum tax as a form of taxation in achieves the first income from business activity in this tax year in January , he must submit a statement on the selection of this form of income taxation by February , In the case of in the form of a company, the statement is submitt by all partners to the heads of tax offices competent for the place of residence of each of the partners. Both the taxpayer the company’s partners may submit statements bas on the provisions of the Act on CEIDG.
The choice of this form of taxation
If not chang also applies to subsequent years. In the tax year , taxpayers pay a lump sum on register income , provid that in they earn income from activities conduct solely on their own, in the amount not exceing , , EUR million × EUR or earn income Azerbaijan Mobile Number List only from activities conduct in the form of a company, the total revenues of the company’s partners from this activity did not exce , , EUR million × EUR. Taxpayers who will start conducting nonagricultural business in choose lump sum taxation on register income, pay the register lump sum in regardless of the amount of income.
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In a hospital does not exclude the linear PIT from the activity Read in LEX Changing the form of economic activity of a natural person continuing the form of taxation LINE OF JUDGMENT Flat tax at PIT rates The flat rate tax is tax base. The BTC Database EU basis for the calculation is the income that taxpayers can ruce, o social security contributions, a part of paid health insurance contributions, payments to an individual pension security account. Taxpayers intending to opt for flatrate taxation are oblig to submit a written declaration to the competent head of.