In the case of companies enter in the National Court Register the establishment of a commercial proy requires the consent of all partners who have the right to manage the company's affairs. A commercial proy may perform his function pursuant to The conclud employment contr The conclud mandate contr Shareholders' resolutions Depending on the formula in which the proy will perform his function in the company the remuneration he receives will be settl on different principles. This is particularly important from the point of view of both ta and contribution settlements.
Proy's remuneration If the proy is employ on the basis of an employment contr or a civil law contr there are philippines photo editor no major doubts as to how social contributions health insurance contributions and income ta advances should be settl. This will be done on general terms that also apply to other persons employ in this form. Matters become more complicat when a commercial proy is appoint pursuant to a resolution of the company's shareholders. Appointment of a proy pursuant to a resolution Revenues obtain by the proy will be includ in revenues from other sources.
The payer is not oblig to calculate and collect income ta advances on income from other sources during the ta year After the end of the year the payer prepares PIT- information according to the establish template and sends it to the competent head of the ta office and to the proy. The income will be settl by the proy in the annual ta return PIT- Since the introduction of new regulations by Polish Order the calculation of health insurance contributions from the remuneration of a proy appoint under the resolution has become controversial.
發表於 2023-11-18 14:01:05
