Question: When an individual receives income from the provision of services under a contract with a non-resident legal entity, do they have the right to apply basic tax deductions when calculating PIT in the declaration of f. 270.00?
Answer: For income subject to self-taxation, an individual calculating their PIT is entitled to apply tax deductions, including the basic tax deduction, pursuant to paragraph 1 of Article 401 of the Tax Code, provided that such deductions have not already been applied by a tax agent.