- The text is a letter from the Director of the National Tax Information to a recipient.
- The recipient’s position on the tax implications of teaching English language services is deemed incorrect.
- The recipient’s request for an individual interpretation of the tax exemption for teaching English language services was submitted on August 4, 2023.
- The recipient provides private English language teaching services for preschool, primary, secondary, and higher education levels.
- The recipient offers tutoring and courses, both orally and in writing.
- The recipient has been providing educational services for over a year and previously worked as a foreign language lecturer.
- The recipient prepares educational materials and conducts individual and group lessons in person and remotely.
- The recipient uses various applications for remote teaching and prepares exercises, exam tasks, and writing samples for students.
- The recipient’s teaching plan is independent and does not align with school curriculum materials.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
