Abstract

The purpose of this article is to answer the question of whether a doctor who previously worked under an employment contract as a doctor in training or as a resident doctor and intends to provide services as a sole proprietorship to his former employer may choose to be taxed at the 14% tax rate regulated by the provisions of the Act of 20.11.1998 on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons or the 19% tax rate regulated by the Act of 26.7.1991 on Personal Income Tax.