{"zawartosc":"Spis tresci Pomocnika ksiegowego o id 5656","Serwis":"czasopismaksiegowych","LeweMenu":[{"Nazwa":"Ksi\u0119gowego","id":11,"Adres":"pomocniki-ksiegowego","AdresPath":"ksiegowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"ksiegowego"},{"Nazwa":"Kadrowego","id":14,"Adres":"pomocniki-kadrowego","AdresPath":"kadrowego","id_tytul_biezacy":11,"id_tytul_pomocnika":"kadrowego"},{"Nazwa":"Podatnika VAT","id":12,"Adres":"pomocniki-podatnika-vat","AdresPath":"podatnika-vat","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika-vat"},{"Nazwa":"Podatnika","id":13,"Adres":"pomocniki-podatnika","AdresPath":"podatnika","id_tytul_biezacy":11,"id_tytul_pomocnika":"podatnika"},{"Nazwa":"Rachunkowo\u015bci","id":15,"Adres":"pomocniki-rachunkowosci","AdresPath":"rachunkowosci","id_tytul_biezacy":11,"id_tytul_pomocnika":"rachunkowosci"},{"Nazwa":"\u015aCI\u0104GI dla Ksi\u0119gowych","id":20,"Adres":"sciagi-dla-ksiegowych","id_tytul_biezacy":11,"id_tytul_pomocnika":"sciagi-dla-ksiegowych"}],"Title":"Ulga dla m\u0142odych - obja\u015bnienia podatkowe Ministerstwa Finans\u00f3w","DataWydania":" Pomocnik Ksi\u0119gowego\u003Cbr\/\u003E do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14\u003Cbr\/\u003Ez\u0026nbsp;dnia 10.05.2020","IkonaSpisuTresci":{"link":"\/pomocniki-ksiegowego","title":""},"SpisTresci":"\u003Ca name=\u0022254960\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 97%; padding-left: 15px;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/254960\/pomocniki-ksiegowego\/biuletyn-informacyjny\/uwaga-od-redakcji.html\u0022 title=\u0022Uwaga od redakcji - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EUwaga od redakcji\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EPublikacja zawiera obja\u015bnienia podatkowe Ministerstwa Finans\u00f3w z dnia 14 kwietnia 2020 r. dotycz\u0105ce tzw. ulgi dla os\u00f3b m\u0142odych, znajduj\u0105ce si\u0119 na stronie internetowej www.gov.pl. \u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n \n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255006\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom0\u0022\u003E \n \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022width: 97%; padding-left: 15px;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255006\/pomocniki-ksiegowego\/biuletyn-informacyjny\/objasnienia-podatkowe-z-dnia-14-kwietnia-2020-r-nowa.html\u0022 title=\u0022Obja\u015bnienia podatkowe z\u0026nbsp;dnia 14 kwietnia 2020\u0026nbsp;r. - Nowa preferencja w\u0026nbsp;podatku dochodowym od os\u00f3b fizycznych dla m\u0142odych os\u00f3b - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EObja\u015bnienia podatkowe z\u0026nbsp;dnia 14 kwietnia 2020\u0026nbsp;r. - Nowa preferencja w\u0026nbsp;podatku dochodowym od os\u00f3b fizycznych dla m\u0142odych os\u00f3b\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n \n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255007\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E1.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255007\/pomocniki-ksiegowego\/biuletyn-informacyjny\/czego-dotycza-objasnienia.html\u0022 title=\u0022Czego dotycz\u0105 obja\u015bnienia? 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(...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;3\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255014\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E4.1.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255014\/pomocniki-ksiegowego\/biuletyn-informacyjny\/zrodlo-przychodow.html\u0022 title=\u0022\u0179r\u00f3d\u0142o przychod\u00f3w - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003E\u0179r\u00f3d\u0142o przychod\u00f3w\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EKatalog przychod\u00f3w obj\u0119tych ulg\u0105 dla m\u0142odych ma charakter zamkni\u0119ty. Ogranicza si\u0119 wy\u0142\u0105cznie do przychod\u00f3w ze stosunku pracy i stosunk\u00f3w pokrewnych (patrz: art. 12 ust. 1 (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;3\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255016\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E4.2.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255016\/pomocniki-ksiegowego\/biuletyn-informacyjny\/miejsce-polozenia-zrodla-przychodow.html\u0022 title=\u0022Miejsce po\u0142o\u017cenia \u017ar\u00f3d\u0142a przychod\u00f3w - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EMiejsce po\u0142o\u017cenia \u017ar\u00f3d\u0142a przychod\u00f3w\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EUlga dla m\u0142odych ma zastosowanie do przychod\u00f3w ze stosunku pracy i stosunk\u00f3w pokrewnych oraz do przychod\u00f3w z osobi\u015bcie wykonywanej dzia\u0142alno\u015bci na podstawie umowy zlecenia, niezale\u017cnie (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;5\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255018\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E4.3.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255018\/pomocniki-ksiegowego\/biuletyn-informacyjny\/zasady-opodatkowania.html\u0022 title=\u0022Zasady opodatkowania - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EZasady opodatkowania\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003ENa gruncie ustawy PIT przychody ze stosunku pracy i stosunk\u00f3w pokrewnych oraz osobi\u015bcie wykonywanej dzia\u0142alno\u015bci na podstawie umowy zlecenia, podlegaj\u0105 opodatkowaniu wed\u0142ug skali podatkowej lub (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;5\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255020\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E5.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255020\/pomocniki-ksiegowego\/biuletyn-informacyjny\/limit-przychodow.html\u0022 title=\u0022Limit przychod\u00f3w - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003ELimit przychod\u00f3w\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EOd 1 stycznia 2020 r. - w odniesieniu do przychod\u00f3w uzyskanych od tego dnia - roczny limit ulgi dla m\u0142odych wynosi 85.528 z\u0142. \r\nLimit w (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;6\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255021\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E6.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255021\/pomocniki-ksiegowego\/biuletyn-informacyjny\/ulga-dla-mlodych-a-odliczenie-kosztow-uzyskania-przychodow.html\u0022 title=\u0022Ulga dla m\u0142odych a\u0026nbsp;odliczenie koszt\u00f3w uzyskania przychod\u00f3w - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EUlga dla m\u0142odych a\u0026nbsp;odliczenie koszt\u00f3w uzyskania przychod\u00f3w\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EZastosowanie ulgi dla m\u0142odych wp\u0142ywa na wysoko\u015b\u0107 koszt\u00f3w uzyskania przychod\u00f3w ze stosunku pracy i stosunk\u00f3w pokrewnych oraz koszt\u00f3w uzyskania przychod\u00f3w z osobi\u015bcie wykonywanej dzia\u0142alno\u015bci na (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;7\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255023\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E7.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255023\/pomocniki-ksiegowego\/biuletyn-informacyjny\/ulga-dla-mlodych-a-odliczenie-skladek-na-ubezpieczenia.html\u0022 title=\u0022Ulga dla m\u0142odych a\u0026nbsp;odliczenie sk\u0142adek na ubezpieczenia spo\u0142eczne oraz ubezpieczenie zdrowotne - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EUlga dla m\u0142odych a\u0026nbsp;odliczenie sk\u0142adek na ubezpieczenia spo\u0142eczne oraz ubezpieczenie zdrowotne\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E(...) Stosownie do regulacji umiejscowionych w cz\u0119\u015bci wsp\u00f3lnej przepis\u00f3w art. 26 ust. 1 pkt 2 lit. a i lit. b oraz art. 27b ust. 1 (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;9\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255024\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E8.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255024\/pomocniki-ksiegowego\/biuletyn-informacyjny\/ulga-dla-mlodych-a-ulga-na-dzieci.html\u0022 title=\u0022Ulga dla m\u0142odych a\u0026nbsp;ulga na dzieci - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EUlga dla m\u0142odych a\u0026nbsp;ulga na dzieci\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EZasady stosowania ulgi na dzieci normuje art. 27f ustawy PIT. \r\nZgodnie z art. 27f ust. 8 ustawy PIT, je\u017celi kwota przys\u0142uguj\u0105cego odliczenia w ramach ulgi (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;9\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255027\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E9.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255027\/pomocniki-ksiegowego\/biuletyn-informacyjny\/ulga-dla-mlodych-a-obowiazki-platnika-podatku-dochodowego-od.html\u0022 title=\u0022Ulga dla m\u0142odych a\u0026nbsp;obowi\u0105zki p\u0142atnika podatku dochodowego od os\u00f3b fizycznych - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EUlga dla m\u0142odych a\u0026nbsp;obowi\u0105zki p\u0142atnika podatku dochodowego od os\u00f3b fizycznych\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EOd 2020 r. p\u0142atnicy podatku dochodowego od os\u00f3b fizycznych (np. zak\u0142ady pracy), stosuj\u0105 ulg\u0119 dla m\u0142odych z mocy prawa. \r\n(...) Jedynie w sytuacji, gdy podatnik (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;10\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255030\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E10.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255030\/pomocniki-ksiegowego\/biuletyn-informacyjny\/zeznanie-podatkowe.html\u0022 title=\u0022Zeznanie podatkowe - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EZeznanie podatkowe\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003E10.1. Obowi\u0105zek z\u0142o\u017cenia zeznania podatkowego \r\nUzyskanie przez podatnika przychod\u00f3w obj\u0119tych w ca\u0142o\u015bci ulg\u0105 dla m\u0142odych samo w sobie nie rodzi obowi\u0105zku z\u0142o\u017cenia zeznania podatkowego. Dla (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;11\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255031\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E10.1.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255031\/pomocniki-ksiegowego\/biuletyn-informacyjny\/obowiazek-zlozenia-zeznania-podatkowego.html\u0022 title=\u0022Obowi\u0105zek z\u0142o\u017cenia zeznania podatkowego - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EObowi\u0105zek z\u0142o\u017cenia zeznania podatkowego\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EUzyskanie przez podatnika przychod\u00f3w obj\u0119tych w ca\u0142o\u015bci ulg\u0105 dla m\u0142odych samo w sobie nie rodzi obowi\u0105zku z\u0142o\u017cenia zeznania podatkowego. Dla powstania tego obowi\u0105zku musz\u0105 wyst\u0105pi\u0107 (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;11\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255032\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E10.2.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255032\/pomocniki-ksiegowego\/biuletyn-informacyjny\/zastosowanie-ulgi-dla-mlodych-przez-nierezydenta-ktory-zlozyl.html\u0022 title=\u0022Zastosowanie ulgi dla m\u0142odych przez nierezydenta, kt\u00f3ry z\u0142o\u017cy\u0142 wniosek o\u0026nbsp;opodatkowanie uzyskanych przychod\u00f3w na zasadach okre\u015blonych w\u0026nbsp;art.\u0026nbsp;27 ust.\u0026nbsp;1 ustawy PIT - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EZastosowanie ulgi dla m\u0142odych przez nierezydenta, kt\u00f3ry z\u0142o\u017cy\u0142 wniosek o\u0026nbsp;opodatkowanie uzyskanych przychod\u00f3w na zasadach okre\u015blonych w\u0026nbsp;art.\u0026nbsp;27 ust.\u0026nbsp;1 ustawy PIT\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EZgodnie z art. 29 ust. 6 ustawy PIT, do przychod\u00f3w opodatkowanych zrycza\u0142towanym podatkiem, o kt\u00f3rym mowa w ust. 1 tego artyku\u0142u, ulgi dla m\u0142odych nie (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;11\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255033\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom2\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E10.3.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytul d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; width: 90%;\u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255033\/pomocniki-ksiegowego\/biuletyn-informacyjny\/zastosowanie-ulgi-dla-mlodych-przez-rezydentow-przebywajacych.html\u0022 title=\u0022Zastosowanie ulgi dla m\u0142odych przez rezydent\u00f3w przebywaj\u0105cych czasowo za granic\u0105, korzystaj\u0105cych ze zwolnienia, o\u0026nbsp;kt\u00f3rym mowa w\u0026nbsp;art.\u0026nbsp;21 ust.\u0026nbsp;1 pkt\u0026nbsp;20 ustawy PIT - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003EZastosowanie ulgi dla m\u0142odych przez rezydent\u00f3w przebywaj\u0105cych czasowo za granic\u0105, korzystaj\u0105cych ze zwolnienia, o\u0026nbsp;kt\u00f3rym mowa w\u0026nbsp;art.\u0026nbsp;21 ust.\u0026nbsp;1 pkt\u0026nbsp;20 ustawy PIT\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003ENa podstawie art. 21 ust. 1 pkt 20 ustawy PIT wolna od podatku jest cz\u0119\u015b\u0107 przychod\u00f3w rezydenta przebywaj\u0105cego czasowo za granic\u0105 i uzyskuj\u0105cego przychody ze (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; font-weight: normal; align-self: flex-end;\u0022\u003E\n str.\u0026nbsp;12\n \u003C\/div\u003E\n \n \u003C\/div\u003E\n\n \u003C\/div\u003E\n \u003Ca name=\u0022255034\u0022\u003E\u003C\/a\u003E\n \u003Cdiv class=\u0022row w-100 d-flex Poziom1\u0022\u003E \n \u003Cdiv class=\u0022SpisTresciSymbol\u0022\u003E\u003Cstrong\u003E11.\u003C\/strong\u003E\u003C\/div\u003E \n \u003Cdiv class=\u0022 SpisTresciTytulPogrubiony d-flex justify-content-between\u0022 style=\u0022border-bottom: 1px solid #d2d2d2; padding-bottom: 8px; \u0022 \u003E\n \n \u003Cdiv class=\u0022w-90\u0022 \u003E\n \u003Cdiv\u003E\u003Ca href=\u0022https:\/\/czasopismaksiegowych.gofin.pl\/5656\/255034\/pomocniki-ksiegowego\/biuletyn-informacyjny\/rozwiazania-szczegolne-dotyczace-roku-2019.html\u0022 title=\u0022Rozwi\u0105zania szczeg\u00f3lne dotycz\u0105ce roku 2019 - Pomocnik Ksi\u0119gowego do Biuletynu Informacyjnego dla S\u0142u\u017cb Ekonomiczno - Finansowych nr\u0026nbsp;14 z\u0026nbsp;dnia 10.05.2020\u0022\u003ERozwi\u0105zania szczeg\u00f3lne dotycz\u0105ce roku 2019\u003C\/a\u003E\u003C\/div\u003E\n \u003Cdiv class=\u0022w-90 SpisTresciZajawka\u0022 \u003EW 2019 r. ulga dla m\u0142odych mia\u0142a zastosowanie wy\u0142\u0105cznie do przychod\u00f3w uzyskanych w okresie od 1 sierpnia 2019 r. do 31 grudnia 2019 r., czyli (...)\u003C\/div\u003E\n \u003C\/div\u003E \n \u003Cdiv class=\u0022w-10\u0022 style=\u0022font-size: 16px; 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