People running a business can choose from three forms of taxation: PIT scale (rates of 12% and 32%), linear PIT (rate of 19%) or lump sum (different rates are possible depending on the type of activity). The most popular form chosen by Polish entrepreneurs is the PIT scale, i.e. the so-called taxation under general principles. However, those interested can notify about the planned change by February 20. By introducing a change to the form, we also abandon the current form.
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Changing the form of taxation. Various ways to report
A lot can change in a company's operations in one year – e.g. the structure of revenues and costs, as well as the scope of services provided. Therefore, it is worth remembering that we do not choose the form of taxation once and for all, but each year we can change it to one that is more profitable for a given company.
The head of the relevant tax office must be notified about any change in the form of taxation. How to do it? There are several possibilities. This can be done in writing by sending a declaration to the office, but you can also choose electronically via CEIDG (Central Registration and Information on Economic Activity). People who choose the second option must select the “Declaration on the form of paying income tax” form and indicate one of the three available taxation options.
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Recently, another way to notify about a change in the form of taxation has appeared. A statement of will to change the form of taxation may also be a correctly described transfer of an income tax advance made within the time specified by law. Tax authorities increasingly respect this form of providing information, but it is safer to send the appropriate form.
