The new amendments enable the issuance of tax decisions for activities from the so-called Fifth Group, which includes professional activities such as doctors, veterinarians, interpreters, engineers. Most of the entrepreneurs from the information sector fall into the category of other professional activities.
The amendments to the Decree specify the criteria for determining the amount of lump sum tax, which will lead to greater legal certainty and predictability of the business of entrepreneurs, and on the other hand, more efficient collection of taxes.