Lump-sum tax on recorded revenues in 2010
Changes introduced to the Act of 20th November 1998 on the Lump-sum Tax on Some Revenues Earned by the Individuals (Journal of Laws No. 144, item 930, as amended) relate to property lease, sublease, rental, sub-rental or other contracts of similar character not performed within the framework of business activity (the so called private lease).
Hence, on the basis of a new version of article 9, paragraph 4 of that act, in the case the tax payer earns such revenues, provisions concerning declaration regarding choosing the form of lump-sum tax on recorded revenues apply respectively, however, the tax payer who starts earning such revenues during the tax year shall submit written declaration concerning choosing the form of lump-sum tax on recorded revenues for the given tax year to the head of revenue office applicable for the address of the tax payer no later than until 20th day of the month following the month during which the tax payer received the first revenue therefrom, or until the end of a tax year if the first revenue of such nature was earned in December of the tax year. Previous provisions required that such declaration is to be submitted before earning the first revenue. Thereby, the period during which the tax payer is able to choose the form of lump-sum tax on recorded revenues has been prolonged. This new provision has entered into force on 20th May 2010. However, to the property lease, sublease, rental, sub-rental or other contracts of similar character concluded before that date provisions applicable on the date of concluding the contract apply.