Post by account_disabled on Nov 12, 2023 5:53:32 GMT
It should be emphasized here that the issue of reimbursement of health insurance contributions under the rules applicable from is new, so there are no direct interpretations on this subject yet. For now, it is worth waiting to see what will happen, namely the approach of the tax authorities to this issue. The general rule is that if the premiums paid were expensed, the received refund of the overpayment is settled as a cost adjustment. However, in the case of deducting contributions from income, the refund of the overpayment must be settled in the annual tax return.
The entrepreneur cannot independently choose the method of settling the overpayment received. We do not show the refund of overpayment of contributions that were not settled, i.e. contributions paid above the limit of , . . Flat-rate income tax The entrepreneur philippines photo editor will add of the received amount of overpaid health insurance premiums to the revenues for and will tax it at a flat rate appropriate to the business activity. If an entrepreneur uses different lump sum rates, a proportional addition is made to the revenues in individual rates Settlement of received overpayment of health insurance contributions in accordance with Art.
Section a of the Act on flat-rate income tax on certain income earned by natural persons is reported after the end of in the annual business activity tax return. If the overpayment remains on our ZUS account and is "consumed" for current payments. In such a case, the entrepreneur will not have the right to deduct of the health insurance premium paid in.
The entrepreneur cannot independently choose the method of settling the overpayment received. We do not show the refund of overpayment of contributions that were not settled, i.e. contributions paid above the limit of , . . Flat-rate income tax The entrepreneur philippines photo editor will add of the received amount of overpaid health insurance premiums to the revenues for and will tax it at a flat rate appropriate to the business activity. If an entrepreneur uses different lump sum rates, a proportional addition is made to the revenues in individual rates Settlement of received overpayment of health insurance contributions in accordance with Art.
Section a of the Act on flat-rate income tax on certain income earned by natural persons is reported after the end of in the annual business activity tax return. If the overpayment remains on our ZUS account and is "consumed" for current payments. In such a case, the entrepreneur will not have the right to deduct of the health insurance premium paid in.