Income obtained according to particular rates only by taxpayers conducting non-agricultural business activity 2015

Taxation in the form of a lump sum on recorded revenues does not apply to certain types of activity, regardless of their size. We are talking about taxpayers who achieve revenue in whole or in part, among others from on account of running pharmacies, activities in the field of buying and selling foreign exchange values, activities in the field of trade in parts and accessories for motor vehicles. Lump sum taxable income is not combined with other income taxable with income tax. The lump-sum tax base is income without reducing the costs of obtaining it, which for some types of activity (i.e. with a very low commercial margin, may be an economic disadvantage that excludes the legitimacy of using this method). The only possible deductions are losses from previous years, social security contributions, rehabilitation expenses, and donations. The lump sum on recorded revenues is first reduced by the health insurance premium paid by the taxpayer to the amount of 7.75% of the basis for the assessment of this premium.