Post by account_disabled on Nov 25, 2023 9:50:16 GMT
Example Mrs. Agnieszka has been renting apartments under private lease for several years. In earlier years it chose to tax the rent according to the tax scale. In and it incurred a loss of for and for respectively the total amount of the loss is . For the lease was taxed at a lump sum the rental income amounted to . Pai Agnieszka can settle losses for and in two ways Deduct a onetime loss of from the income of so from the base of . He can also deduct of the loss for each year . for x and x for.
The lump sum for will be calculated from the amount of . Example Until the end of Mr. Michał settled his business tax on a flat rate basis. Starting from it changed the form of taxation to a lump sum. In the settlement he incurred a loss of which he did not settle in his return. In this case Mr. Michał may reduce the taxable income on a lump sum basis in by a onetime amount of or in parts under photo editing servies the rules applicable until the end of ; the decision in this respect rests with the entrepreneur. Settlement of loss in a recorded lump sum – summary.
Any entrepreneur who runs PKPiR may generate a loss in business activity. If this happens and the form of taxation is changed to a lump sum it does not deprive the entrepreneur of the right to settle the loss as we wrote about in the publication. The loss may be settled in the annual tax return or at the stage of calculating income tax advances during the tax year this is an individual decision of the entrepreneur.
The lump sum for will be calculated from the amount of . Example Until the end of Mr. Michał settled his business tax on a flat rate basis. Starting from it changed the form of taxation to a lump sum. In the settlement he incurred a loss of which he did not settle in his return. In this case Mr. Michał may reduce the taxable income on a lump sum basis in by a onetime amount of or in parts under photo editing servies the rules applicable until the end of ; the decision in this respect rests with the entrepreneur. Settlement of loss in a recorded lump sum – summary.
Any entrepreneur who runs PKPiR may generate a loss in business activity. If this happens and the form of taxation is changed to a lump sum it does not deprive the entrepreneur of the right to settle the loss as we wrote about in the publication. The loss may be settled in the annual tax return or at the stage of calculating income tax advances during the tax year this is an individual decision of the entrepreneur.