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Post by joita97022 on Jan 8, 2024 5:04:51 GMT -5
The deduction can be made in two ways By including it as tax deductible costs in PKPiR. When calculating the income tax advance by deduction from the tax base in the case of general rules or from revenue in the case of a lumpsum income tax. Social security contributions that are deductible in a given tax year must be paid. Evidence confirming the expense will include for example a payment receipt a transfer a bank statement and a certificate from ZUS. Informing about the amount of contributions paid. If the entrepreneur has arrears for previous years and paid them only in the current year they are deductible in the year of payment regardless of the period to which they relate. How can social contributions not Phone Number List activities? It may happen and it is not uncommon that an entrepreneur does not deduct the full amount of social security contributions paid in business activities. This may be due to several factors but the most common reason is a tax loss or low income. In such a case the undeducted social security contribution may be used to settle income from other sources. Example Mrs. Anna runs a business which she settles on general principles according to the tax scale. At the same time she is employed on a commission contract outside her business.
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