Post by joita9865 on Oct 25, 2023 10:45:20 GMT
By July , he did not receive documents giving the right to a % rate, so for July he showed a delivery at the domestic rate. The documents arrived in August, so after the change, the correction is made for the month of May, showing WDT with a % rate, and before the change, April would be corrected. SLIM VAT package and the VAT proportion Some of the provisions related to the proportional settlement of input VAT have also been changed. These are the cases of entrepreneurs who perform both taxable and VAT-exempt activities. Let s see what has changed in the table.
Proportion in VAT Until June , From The obligation to establish the preliminary proportion with the head of the tax office philippines photo editor Notification to the head of the tax office about the preliminary proportion adopted by the entrepreneur Rounding to % of the VAT proportion if it does not exceed %, provided that the non-deductible amount of input VAT does not exceed : PLN per year did not exceed PLN , per year The first two changes also concern the pre-coefficient in VAT No recipe Possibility to waive the annual correction of input VAT in a situation where the difference between the initial proportion and the proportion determined for the completed tax year does not exceed two percentage points.
If the proportion determined for the completed tax year is lower than the proportion determined initially, waiving the annual adjustment is possible provided that the non-deductible amount of input tax resulting from the difference between the determined proportions does not exceed PLN , . This change does not include the VAT pre-factor Let s see with an example how to understand the failure to submit an annual VAT correction.
Proportion in VAT Until June , From The obligation to establish the preliminary proportion with the head of the tax office philippines photo editor Notification to the head of the tax office about the preliminary proportion adopted by the entrepreneur Rounding to % of the VAT proportion if it does not exceed %, provided that the non-deductible amount of input VAT does not exceed : PLN per year did not exceed PLN , per year The first two changes also concern the pre-coefficient in VAT No recipe Possibility to waive the annual correction of input VAT in a situation where the difference between the initial proportion and the proportion determined for the completed tax year does not exceed two percentage points.
If the proportion determined for the completed tax year is lower than the proportion determined initially, waiving the annual adjustment is possible provided that the non-deductible amount of input tax resulting from the difference between the determined proportions does not exceed PLN , . This change does not include the VAT pre-factor Let s see with an example how to understand the failure to submit an annual VAT correction.