As part of the Pro Bono legal action, we answer questions about anti-crisis actions in response to the pandemic COVID-19. We invite you to send questions to which experts from individual departments will answer. We present first the answer to the entrepreneur’s question.
In the parking application is a big unknown - point 2 - II. Form of taxation in the year 2020. one option excludes second, Because no one knows what to choose. I am a single person. economics, general rules, I do not use the tax card, I am exempt from VAT.
The accounting ladies indicate the choice of a sub-section - "Other forms of taxation, including a tax card and the absence of a VAT exemption (go to fill in Part III or IV respectively)", but there is no certainty here. Can I count on your suggestions on this matter?
Sir,
We kindly inform you that, in your case, in Part II of the RSP-D form, it should be noted second ‘From above’ field i.e. „Other forms of taxation, including the tax card and the absence of exemption from payment of VAT’, then proceed to the completion of Part III, if you have not suspended business activity or IV, if you have suspended business activity after 31 January 2020
These points do not exclude each other but aim to separate taxable persons taxed on the basis of a tax card and at the same time benefit from VAT exemption from all others.
This is due to the fact that taxable persons taxed on the basis of a tax card and at the same time benefiting from the VAT exemption will be entitled to a parking benefit only in the amount of 50% the amount of the minimum salary for work determined under the minimum wage provisions applicable In 2020
The answer to your question is under Article 15zq(6) with regard to Article 15zr(3) Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations (Journal of Laws of 2020, item 374).
If you have any further questions, please feel free to contact us.