Az adó választására az egyéni vállalkozóról és az egyéni cégről szóló 2009. évi CXV.törvény szerinti egyéni vállalkozó jogosult, függetlenül attól, hogy főfoglalkozásúkisadózónak minősül-e. Az adóalanyiság választását az állami adó- ésvámhatósághoz, az e célra rendszeresített nyomtatványon kell bejelenteni. A tételes adó mértéke attól függően kerül meghatározásra, hogy a kisadózófőfoglalkozású kisadózónak minősül-e. A főfoglalkozású kisadózó 2027-ben havonta100 […]
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