The rationalization project should constitute

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Paid to the Applicant's employees who, as part of their duties, develop rationalization projects should be included in income from employment under Art. section of the Personal Income Tax Act. The % tax deductible costs will not apply to the remuneration paid to employees pursuant to Art. section point of the Personal Income Tax Act, because they apply only in the event of transfer of ownership of the invention.
  
A similar position was presented in the individual interpretation of the Director of the Tax Chamber in Poznań of July , , No. ILPB - - WM, where it was indicated that if an employee carried out a rationalization phone number list project as part of the performance of duties arising from the employment relationship, it is possible to apply, in accordance with the Personal Income Tax Act, % of the tax-deductible costs to the revenues obtained as a result of the employer's takeover of the rationalization project. An analogous thesis can be found in: Individual interpretation of the Director of the Tax Chamber in Łódź of October , , No. IPTPB - - JR; Individual interpretation of the Director of the.



Tax Chamber in Warsaw oIf you are wondering if you can apply % tax deductible costs, go here. Summaryan innovative, new solution, which will also be individually defined to meet the entrepreneur's needs. However, we can only talk about rationalization in a given enterprise if it adopts rationalization regulations. It is also worth remembering that the creators of rationalization projects have the right to remuneration and the right to authorship of a given project, which is expressed by the right to request that a given person be indicated as the creator in the documentation or publications.