Podatnik PIT nie może zmienić roku podatkowego
Przedsiębiorca będący podatnikiem podatku dochodowego od osób fizycznych nie może zmienić roku podatkowego. Dla niego rokiem podatkowym będzie zawsze rok kalendarzowy - wyjasnia ekspert Vademecum Głównego Księgowego.
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Pytanie
Czy podatnik prowadzący PKPiR, opłacający podatek liniowy kwartalnie może zmienić rok podatkowy?
Odpowiedź
Przedsiębiorca będący podatnikiem podatku dochodowego od osób fizycznych nie może zmienić roku podatkowego. Dla niego rokiem podatkowym będzie zawsze rok kalendarzowy.
Uzasadnienie
Zgodnie z art. 11 ustawy z 10 maja 2012 r. - Ordynacja podatkowa, rokiem podatkowym jest rok kalendarzowy, chyba, że ustawa podatkowa stanowi inaczej.
Ustawa o podatku dochodowym od osób fizycznych nie zawiera żadnych szczególnych uregulowań w tym zakresie.
Powyższe oznacza, że osoby fizyczne prowadzące działalność gospodarczą, a także spółki takich osób: cywilne, jawne, partnerskie i komandytowe, nie mają w ogóle możliwości wyboru i zmiany roku podatkowego (w przeciwieństwie do kapitałowych spółek prawa handlowego, a także innych osób prawnych).
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