Flat-rate taxation on recorded revenues constitutes a simplified form of taxing revenues generated from business activity. Entrepreneurs (individuals conducting non-agricultural business activity) using this form of taxation pay tax on revenues at a specified rate....

Articles belonging to the category:
Taxes
The company has a loss or low margins, starting from 2024 it may pay the #minimum tax.
Companies (taxpayers of corporate income tax), which incur a loss or have low margins on their operating activities, will be required to pay an additional #minimum tax starting from January 1, 2024. This is a tax on losses or low income. The first payment of this tax...
Landmark ruling by the Supreme Administrative Court for #IP Box settlement entities #Simplified records
We have managed to obtain a landmark ruling from the Supreme Administrative Court for IP Box settlement entities.https://lnkd.in/dquyaV2m. The SAC, in its ruling of 29.06.2023 (II FSK 109/23), confirmed that when a taxpayer sells a group of qualified IP, it can...
Services Provided by Owners to the Company under the scrutiny of Tax Authorities (#FlatRateTax)
Since the second half of 2023, there has been a noticeable increase in the number of refusals to issue individual interpretations regarding the provision of services by members of the management board or owners of companies to these companies... Since the second...
Errors in accounting for research and development (R&D) relief
Several thousand taxpayers use the R&D relief every year. Tax offices often find errors related to its settlement. In many cases, the errors are due to a lack of knowledge of the tax legislation and the rules for using the relief. Unfortunately, pleading an...