The tax income and expense ledger is evidence that allows the determination of tax liabilities. The rules for keeping a tax revenue and expense ledger are regulated by the Regulation of the Minister of Finance dated August 26, 2003 on keeping a tax revenue and expense ledger (Journal of Laws No. 152, item 1475, as amended), hereinafter referred to as the "MF Regulation." In addition, the Ordinance specifies the detailed scope of duties related to keeping a revenue and expense ledger, the necessary documents that are the basis for entries

Keeping a tax ledger is not as complicated as we may think. When starting a business, we can undertake to keep the ledger on our own. Yes, at first there may be concerns about which column to include the various amounts. Subsequent months, however, will show us that the same economic operations are repeated and their accounting will not be a major problem.

An incentive to start a business can be provided by the new regulations, which allow entrepreneurs starting an independent business after August 24, 2005 to pay social security contributions at a preferential rate. They can be helped by this guide, which clearly shows, with the help of examples, how and where to make entries and takes into account the problems that most often arise when keeping the ledger.