Karta podatkowa
The karta podatkowa (German: tax card ) is the simplest form of income tax in Poland . It can be chosen by the small business owners finally named in the law. The amount of tax is lump-sum based on criteria such as type of activity, number of residents or employees directly in the law and is set annually by the head of the tax office to whom the application for the tax card was submitted. Accordingly, the taxpayer's documentation obligations are limited to the issuing and storage of invoices (or VAT invoices), lists of employees and employee income . On the other hand, no tax accounting , tax returns or prepayments are required. Payment is made at monthly intervals.
Since the deductibility of expenses is not possible with the tax card, the number of tax card owners decreased between 1998 and 2005 from 230 thousand to 155 thousand.
basis
- Ustawa z dnia 20 listopada 1998 r. o zryczałtowanym podatku Dochodowym od niektórych przychodów osiąganych przez osoby fizyczne - Rozdział 3
Footnotes
- ↑ Coraz mniej kartowiczów 13 October 2005, accessed 14 April 2011
