In accordance with the Article 40 of the Individual Income Tax Law, a self-employed taxpayer submits an application for lump-sum taxation to the competent Tax Administration. During the process of registration with the Business Registers Agency, new entrepreneurs opt for lump-sum taxation by filling in forms. This complies with the Article 42 Paragraph 2 of the Individual Income Tax Law, where the Business Registers Agency forwards this application to the Tax Administration…