#tax
Данъчни стратегии, планиране и съответствие за физически лица и бизнес
Опростеният данъчен режим RESICO в Мексико предлага плоски ставки от 1–2.5% и без годишно съгласуване, но изисква стриктно месечно цифрово фактуриране и лимит на доходите от 3.5 милиона мексикански песо.
Ръководство за собственици на малък бизнес за подаване на формуляр 843 за възстановяване на санкции от ерата на COVID съгласно решението Kwong, с инструкции стъпка по стъпка и критерии за допустимост преди крайния срок 10 юли 2026 г.
Приходите от самостоятелна заетост чрез бюлетини изискват подаване на Приложение C, тримесечни авансови данъци и критична промяна от 2026 г. в класификацията хоби срещу бизнес от IRS, която може да струва десетки хиляди долари с течение на времето.
Indian freelancers face two independent tax systems — Section 44ADA presumptive income tax (50% of gross receipts up to ₹75 lakh) and GST registration at the ₹20 lakh turnover threshold — plus Section 194J TDS withholding, and conflating the two is the most common costly mistake.
Starting January 1, 2026, anyone whose 2025 FICA wages exceeded $150,000 must direct their entire 401(k) catch-up contribution — $8,000 standard or $11,250 for ages 60-63 — into a Roth account, with no pre-tax option and no opt-out.
Business brokers and M&A advisors charge Double Lehman commissions of 10% down to 2% by tier, but minimum fee floors, non-creditable retainers, expense reimbursement, and tail clauses routinely add 5-20% on top of the quoted success-fee percentage.
Upwork and Fiverr 1099-Ks report gross payment volume before platform commissions and withdrawal fees are deducted, so freelancers must record both as separate Schedule C expense lines to reconcile reported income with actual bank deposits.
From 1 July 2025, the ATO's General Interest Charge and Shortfall Interest Charge are no longer tax-deductible — even on old tax debts. With GIC around 11% compounding daily, the after-tax cost of ATO debt jumped from roughly 7–8% to full sticker price. Here's how the incurred-date rule works and what to do about existing debt.
On June 24, 2026, the IRS Office of Professional Responsibility issued Alert 2026-19, its first guidance on AI under Circular 230. It requires human review of AI output, technological competence, secure handling of client data, written firm AI policies, and fees that reflect AI-driven time savings — here's what small business owners should ask their preparer.
Massachusetts rejected four major OBBBA federal tax breaks — immediate R&D expensing, 100% bonus depreciation on qualified production property, the $2.5M Section 179 limit, and the EBITDA-based interest cap — and set a September 10, 2026 deadline to file amended 2025 state returns without interest charges.
New Jersey's A5322 caps corporate net operating loss deductions at $1 million per year for privilege periods ending July 31, 2026 through July 31, 2030, with public utilities exempt, a six-year carryforward extension for disallowed losses, an estimated-tax penalty safe harbor, and an 80%-to-75% limitation phase-down through 2032.
Poland's sole proprietors must pick between ryczałt (2–17% on revenue), skala podatkowa (12%/32% on income), and podatek liniowy (flat 19%) by February 20, 2026. This guide compares the 2026 rules — including the health contribution jump to a 100% minimum-wage assessment base — and shows which regime fits low-expense freelancers versus high-cost contractors.
