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Lump‑sum tax calculator — rates & advancesTable of contents
The revenue register is the foundation of lump‑sum tax. Without it you cannot calculate advances or prove correct rate usage. Below is a practical guide and typical pitfalls.
See also: Lump‑sum — basics and How to calculate lump‑sum.
It is a record of all lump‑sum revenue. It must be systematic and reliable, because it is used to:
In practice the register should include:
If you have different services, you may have different rates. The register must clearly show which revenue belongs to which rate. Missing this split is the most common reason for corrections.
Related topic: Lump‑sum rates — how to choose.
Advances are calculated from the register during the year. PIT‑28 is based on the same data. Incomplete records lead to incorrect annual settlement.
No numbers: A company provides a core service and an add‑on. Revenue is recorded together without rate split. During an audit the register is deemed unreliable and must be corrected. The lesson: split revenue from the start.
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