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2 cze 2023 · Where the relief on revenue from work is applied, the sum of the total tax-deductible expenses calculated at a 50% rate, referred to in Article 22(9)(1)-(3) of the PIT Act, and revenue covered by: youth relief; return relief; relief for families 4+ relief for working seniors; may not exceed PLN 120,000 per annum.
27 mar 2012 · As a general rule in order to be recognised as tax deductible cost in Poland, an expenditure incurred by a taxpayer should meet the listed below criteria: • the expenditure was incurred with purpose of generating income, retaining or protecting sources of income, • it is not listed in the catalogue of expenditures not being tax-deductible costs.
MOTIFE's exploration of tax-deductible costs in Poland explains the nuances of the country's tax regulations with the 8 most frequently asked questions. Dive into our blog post to gain an understanding of allowable deductions.
22 lip 2024 · Obligation to settle expenses with use of bank accounts is applicable to B2B transactions exceeding a value of PLN 15,000 (gross). Expenses paid in violation of these rules cannot be treated as tax deductible costs. As a rule, the CIT Act divides tax-deductible costs into:
If you indicated the KRS number of the OPP in the previous year, and tax due allows for transfer of 1.5% of your tax, data of this organisation will be also shown in the prepared PIT-38 (provided that the indicated OPP continues to meet the conditions for receiving 1.5% of tax in this year).
22 maj 2024 · Tax-deductible costs make up a significant part of tax accounts of every business. Correct recognition of tax-deductible costs is highly problematic for taxpayers and is a source of frequent disputes with tax authorities.
23 wrz 2020 · tax-deductible costs to revenues from royalties The second ruling provides conditions which shall be met in order to apply 50-percent tax-deductible costs to revenue earned on account of exercising and disposing of copyright or related rights under an employment contract or other civil law contract.
