Number of tax returns filed by taxpayers obtaining income taxed with a lump sum on income recorded according to sources of income 2011-2015

Taxpayers engaged in non-agricultural business activities benefiting from taxation in the form of a lump sum on recorded income, are required to have and store proofs of purchase of goods, keep a list of fixed assets and intangible assets, records of equipment and, separately for each tax year, a record of revenues. The obligation to keep records of revenues does not apply to taxpayers who earn revenues from rental, sublease, tenancy, sub-lease or other agreements of a similar nature, if their amount results from a contract concluded in writing.As a rule, the number of taxpayers who have chosen this form of taxation has not changed significantly in recent years. However, significant changes in the number of entities that have chosen this form of taxation of rental income should be noticed.