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Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity in 2016
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- P. Kasprzak
A special form of income taxation addressed to the SME sector is the Lump sum on registered income, which is a simplified form of income tax payment for natural persons conducting business activity.The choice of this form of taxation is optional. In 2016, the tax in this form could be paid by taxpayers who in 2015 obtained income from non-agricultural...