Post by account_disabled on Nov 12, 2023 7:53:03 GMT 2
This will be possible at the earliest when calculating the health insurance contribution for June , where the income for May is taken into account. Example Mr. Hubert has been taxing his business with a flat-rate income tax for several years.As a result of the annual settlement of the health insurance premium, there was an underpayment of , . In this case, Mr. Hubert will have the right to reduce his income by , , x in the settlement for May . Underpayment of health insurance premium from the annual settlement and change in the form of taxation.
There are no regulations regarding the possibility of deducting the paid health insurance premium after changing the form of taxation in the next tax year. Example In , Mr. Krystian was taxed on a lump sum basis and from he chose flat tax. If in his case philippines photo editor he is obliged to pay a health insurance contribution from the annual settlement, it seems that he will not have the right to deduct this contribution from his income, precisely due to the change in the form of taxation. The topic of settling health insurance contributions was discussed when paying ZUS contributions for December in January , details in the linked publication According to the position of the National Tax Information KIS , deduction of health insurance contributions will not be possible.
If the entrepreneur changes the form of taxation from January to a form other than the one in force in December. Following this lead, it seems that the same principle will apply to the payment of health insurance contributions from the annual settlement, if there is a change in the form of taxation. In conclusion, it should be assumed that the additional payment of the health insurance contribution from the annual settlement after changing the form of taxation deprives the entrepreneur of the right to deduct.
There are no regulations regarding the possibility of deducting the paid health insurance premium after changing the form of taxation in the next tax year. Example In , Mr. Krystian was taxed on a lump sum basis and from he chose flat tax. If in his case philippines photo editor he is obliged to pay a health insurance contribution from the annual settlement, it seems that he will not have the right to deduct this contribution from his income, precisely due to the change in the form of taxation. The topic of settling health insurance contributions was discussed when paying ZUS contributions for December in January , details in the linked publication According to the position of the National Tax Information KIS , deduction of health insurance contributions will not be possible.
If the entrepreneur changes the form of taxation from January to a form other than the one in force in December. Following this lead, it seems that the same principle will apply to the payment of health insurance contributions from the annual settlement, if there is a change in the form of taxation. In conclusion, it should be assumed that the additional payment of the health insurance contribution from the annual settlement after changing the form of taxation deprives the entrepreneur of the right to deduct.