The Map of Special Tax Regimes
The tax regimes of micro and small business sit in the special-taxation chapter of the Tax Code: the law provides that special regimes extend to the micro-business and small-business statuses, and each status has its own conditions, rate and duties. This page explains the micro-business regime — the simplest contour, reaching a full exemption — and separately notes the rate-based taxation of small business, which is devoted to its own page. A boundary is noted too: the administrative procedure of granting statuses and the details of accounting are settled by acts of the Minister of Finance, while the list of prohibited activities by a government act — those lists should be reviewed before filing an application.