Post by account_disabled on Nov 12, 2023 3:44:43 GMT -2
He adds the appropriate amounts previously deducted. This rule also applies to deducted health insurance premiums Example In , Mr. Piotr settled his tax on a flat rate basis. After submitting the annual settlement of the health insurance contribution, it turned out that the contribution due for the entire tax year amounted to , and , was paid, which completely reduced the taxable income. From the annual settlement of the health insurance contribution, an amount of , was to be refunded and Mr.
Piotr received such a refund from ZUS in to his bank account. In such a case, Mr. Piotr philippines photo editor will have to remember that the amount of , will increase the taxable income in the tax return for submitted by April , . Underpayment of health insurance premium in the annual settlement and income tax If the annual settlement results in an underpayment of the health insurance contribution, the difference must be paid to ZUS by May , . According to the regulations, deduction of this contribution, if any, is only possible in the settlement for the period in which the contribution was paid .
This means that entrepreneurs paying a lump sum or flat tax, if they have an additional amount to pay from their annual settlement, will reduce their taxable income/income at the earliest in the settlement for the month in which the payment was made. Example Mr. Jan chose to be taxed with a flat tax in business activities in and . If, after submitting the annual settlement of the health insurance contribution, he has an amount to pay, for example , , which will be paid on May , , he will be able to deduct it from his income in.
Piotr received such a refund from ZUS in to his bank account. In such a case, Mr. Piotr philippines photo editor will have to remember that the amount of , will increase the taxable income in the tax return for submitted by April , . Underpayment of health insurance premium in the annual settlement and income tax If the annual settlement results in an underpayment of the health insurance contribution, the difference must be paid to ZUS by May , . According to the regulations, deduction of this contribution, if any, is only possible in the settlement for the period in which the contribution was paid .
This means that entrepreneurs paying a lump sum or flat tax, if they have an additional amount to pay from their annual settlement, will reduce their taxable income/income at the earliest in the settlement for the month in which the payment was made. Example Mr. Jan chose to be taxed with a flat tax in business activities in and . If, after submitting the annual settlement of the health insurance contribution, he has an amount to pay, for example , , which will be paid on May , , he will be able to deduct it from his income in.