Ryczałt od przychodów ewidencjonowanych
Ryczałt od przychodów ewidencjonowanych is a simplified form of income tax collection in Poland . It can be chosen by people who receive income from a commercial enterprise or from rent / lease or similar contracts. However, the amount specified in Art. 6 must not have been exceeded in the year preceding the tax year . The activities mentioned in Art. 8 are excluded from use. The tax is levied on income that can be reduced by loss carryforwards and expenses in accordance with Art. 26 Paragraph 1 Income Tax Act. Business expenses and business expenses are not deductible.
Tax rate: Art. 12
basis
- Ustawa z dnia 20 listopada 1998 r. o zryczałtowanym podatku Dochodowym od niektórych przychodów osiąganych przez osoby fizyczne - Rozdział 2
