Post by account_disabled on Dec 14, 2023 13:22:43 GMT 10
However before that the entrepreneur is obliged to pay an advance payment for income tax. How to correctly calculate the advance payment amount? How to properly submit it to the Tax Office? Advance payment for income tax Taxpayers subject to a tax scale or a flat tax are obliged to pay income tax advances to the Tax Office during the year. The existence of such an obligation is explicitly stated in the Personal Income Tax Act and more specifically in Art. Natural persons running a business legal persons and their organizational units and organizational units without legal personality that provide services in respect of the activities referred to in Art.
Points and and art. to persons specified in Art. section are obliged as payers to collect subject to paragraph. advance income tax applying to the benefit provided reduced by the monthly costs of obtaining income in the amount specified in Email Marketing List Art. section and about the contributions deducted by the payer in a given month referred to in Art. section point letter b the lowest tax rate determined on the scale referred to in Art. section. Calculation of advance income tax The income tax advance as the name suggests is calculated on the basis of income i.e. the surplus of revenue over the costs of obtaining it. An entrepreneur must also know when to pay income tax.
The obligation to make an advance payment arises in the month or quarter in which the income exceeded the amount giving rise to tax liability. The rules for determining the amount of the income tax advance are very simple. The starting point is to determine the tax base i.e. taxable income rounded to whole zlotys. It is worth emphasizing that these calculations are made cumulatively i.e. all revenues and costs of obtaining them from the beginning of the year are added up.
Points and and art. to persons specified in Art. section are obliged as payers to collect subject to paragraph. advance income tax applying to the benefit provided reduced by the monthly costs of obtaining income in the amount specified in Email Marketing List Art. section and about the contributions deducted by the payer in a given month referred to in Art. section point letter b the lowest tax rate determined on the scale referred to in Art. section. Calculation of advance income tax The income tax advance as the name suggests is calculated on the basis of income i.e. the surplus of revenue over the costs of obtaining it. An entrepreneur must also know when to pay income tax.
The obligation to make an advance payment arises in the month or quarter in which the income exceeded the amount giving rise to tax liability. The rules for determining the amount of the income tax advance are very simple. The starting point is to determine the tax base i.e. taxable income rounded to whole zlotys. It is worth emphasizing that these calculations are made cumulatively i.e. all revenues and costs of obtaining them from the beginning of the year are added up.