EDUCATIONAL TOPICS

• Natural person entrepreneur's path to CIN and VATIN (4 hours of tutorial and exercises, 3 hours of self-study)

The aim of the topic is to familiarize the participants with the procedure for an entrepreneur to arrange the authorization to do business (the path to CIN), to ensure the registration for income tax, or to register for income tax. The participant is also introduced to the 4 options for economic registration of a natural person's business activity. The procedure with application of expenses as a percentage of income (lump-sum expenses) is characterized in more detail.  The face-to-face form of the training takes place in the form of tutorial and exercises, where, among other things, instructions for specific solutions to the situation of an entrepreneur will be given. During self-study, the participant verifies his knowledge through a quiz and interactive exercises in LMS Moodle. 

• Lump sum tax regime (2 hours tutorial, 3 hours self-study)

The aim of the topic is to acquaint the participant with the principles and conditions of operation of the flat tax regime, with the range of entrepreneurs who can use it, with the administrative procedure for entering and exiting this regime. The participant will also be familiarised with the procedure for dealing with various situations where the conditions of the scheme are breached. The face-to-face form of instruction is in the form of a tutorial. During the self-study, the participant verifies his knowledge through a quiz in LMS Moodle.

• Social insurance and health insurance for entrepreneurs (2 hours of tutorial, 4 hours of self-study, 4 hours to complete 1 assignment)

The aim of the topic is to make the participant aware of the influence of the way of economic registration of the business and the personal situation of the entrepreneur on the determination of the assessment bases and thus on the amount of social security (SS) and public health insurance (PI) premiums from business. The subject matter of the topic is to define when, from the point of view of social security and social insurance, the business constitutes the main activity for the entrepreneur and when it is a secondary activity, and how to proceed in both cases when determining the social security and social insurance of the entrepreneur. The face-to-face form of teaching takes the form of a tutorial. During self-study, the participant verifies his knowledge through interactive tasks in LMS Moodle.

• Tax records - sales, inventory, operating overhead (4 hours tutorial, 6 hours self-study)

The objective of the topic is to introduce the nature of tax records, its contents. Attention is also paid to the conclusiveness of the data in the tax records, especially taxable income and so-called tax expenses, and the quality of the documents supporting these data. The business property of an entrepreneur is defined from the point of view of income tax. Furthermore, the topic is the presentation of sales, inventories and operating overheads in the tax records in the situation of an entrepreneur - a non-taxpayer of VAT supported by a solved example. The course is taught in the form of tutorials and exercises. During self-study, the participant verifies his knowledge through interactive exercises in LMS Moodle.

• Fixed Assets I. (3 hours of tutorial and exercises, 6 hours of self-study)

This is a continuation of the tax accounting topic. The content is how the acquisition of property that the entrepreneur plans to use for business in the long term is shown in the tax records. The property is categorized under the Income Tax Act into depreciable and non-depreciable property. The topic focuses on the acquisition and tax depreciation of assets for long-term use. The explanation is supplemented by practical solutions in the tax records of an entrepreneur who is a non-taxpayer of VAT. During self-study, the participant verifies his knowledge through interactive exercises in LMS Moodle.

• Fixed Assets II. (3 hours of tutorial and exercises, 6 hours of self-study)

This topic continues with the issue of property intended for long-term use.  Specifically, it addresses how the tax records reflect the disposal of such property for various reasons: sale, physical liquidation, damage, donation or transfer from business property to personal use. The explanation is complemented by practical solutions in tax accounting in the situation of an entrepreneur  - non-taxpayer of VAT. The form of the class is in the form of tutorial and exercises. During self-study, the participant verifies his knowledge through interactive tasks in LMS Moodle.

• Salaries and employee-related expenses (2 hours of tutorial and exercises, 4 hours of self-study)

The scope of this topic is to show employee related expenses in tax records. These are expenses in the nature of salary or remuneration payments, social security and social security deductions from salaries or remuneration, employment tax deductions, or other deductions from salaries. Other employee-related expenses, including employee benefits, are also dealt with. The interpretation is supplemented by practical solutions in tax accounting. The class is taught in a tutorial and exercise format. During self-study, the participant verifies his knowledge through interactive exercises in LMS Moodle.

• Modification for VAT payers (2 hours of exercises, 4 hours of self-study)

This topic is devoted to how an entrepreneur's tax records reflect the fact that he is a VAT payer. The content of the topic is an explanation of the basic principles of VAT operation. It is also shown how to modify the display of the previously mentioned economic transactions in the tax records in a situation where the entrepreneur is a VAT payer. The explanation is complemented by a practical solution in the tax records of a VAT payer entrepreneur. The class is taught in the form of a tutorial. During self-study, the participant verifies his knowledge through interactive tasks in LMS Moodle.

• Distinguishing between tax and non-tax expenses (3 hours of exercises, 6 hours of self-study, 4 hours to complete 1 assignment)

This is the final topic on tax accounting issues. After the participant has learned in the previous topics devoted to tax records how the different types of economic transactions appear in the tax records of an entrepreneur - VAT payer or non-tax payer, it is possible to proceed to the most common types of expenses of an entrepreneur and their division into those that affect the tax base of the entrepreneur (tax expenses) and those that do not affect the tax base of the business (non-tax expenses).The interpretation is supplemented by practical solutions in tax records. The course is taught in the form of exercises. During self-study, the participant verifies his knowledge through interactive exercises in LMS Moodle.

• Natural person income tax structure (3 hours of exercises, 6 hours of self-study, 4 hours for 1 assignment)

The aim of the topic is to familiarize the participant with the overall structure of the personal income tax in basic features and the inclusion of the (partial) tax base of the business in this structure. The participant will receive instructions on how to electronically fill in the personal income tax return and the SP and ZP statements of the business. The class is taught in a tutorial format. During the self-study, the participant verifies his knowledge by completing electronic forms of income tax returns and SP and ZP statements on the basis of specific model situations of an entrepreneur.

• Online tuition (8 hours of online consultation on solved practical problems and explanations)

The purpose of the online teaching is to give the participants the opportunity to consult: the process of solving the problems and the material discussed in class, which serves to practice and to consolidate the understanding of the given issue, other issues from practice related to the focus of this topic.