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Cash Register

Is natural person conducting realisation of agricultural products obligated or not to use cash register?

Natural person, who does not use hired work force and conducts realisation of agricultural products obtained by personal or household agriculture, or produced (processed) by these products, is exempted from obligation to use cash registers.

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Micro Business

What kind of tax return is submitted by person whose micro business status is cancelled during current year and he/she is transferred to ordinary taxation regime?

In mentioned case, person submits annual income tax return prior April 1st of the year following report year and charges income received during a year with 20% income tax.

 

 

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Income Tax

Will a grant received by a natural person charged with income tax?

A grant received by a natural person is exempted from income tax. (Article 82-1.b, Tax Code)

 

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