39 minutes ago
The president signed an amendment to the Personal Income Tax (PIT) Act, simplifying the settlement of this tax and imposing an obligation on the tax office to complete tax returns – Cwnslerlery said President of the Republic of Poland on Wednesday.
The Presiding Officer signed the amendment to the Act on personal income tax / © 123RF / PICSEL
The amendment to the Personal Income Tax (PIT) Act assumes a new form of tax settlement, including filling in the Krajowa tax return, other than existing filing roads Tax returns from a taxpayer, ie in paper or electronic form through the e-statements system. Tax Administration without the need to submit a taxpayer's application.
In accordance with the Act, KAS will pay an annual tax return to pay taxpayers without having to submit any application in this matter. With the tax return completed by KAS, the taxpayer will be able to read the Tax Gateway from February 15.
The possibility of settling personal income tax annually will apply to taxpayers that settle: individually; together with her spouse; in the manner prescribed for single parents.
The tax return prepared by KAS will be subject to validation and acceptance without changes, which will constitute filing the annual PIT from the taxpayer. In the case of PIT-37 and PIT-38, nothing can be done – then, when the expiry period expires, the statement prepared by KAS will automatically be accepted, which will amount to filing the annual PIT from the taxpayer. They can also be adapted or supplemented with data that is not available to KAS and then receive it, which will constitute filing the annual PIT from the taxpayer. The last event is to reject the statement prepared by KAS and to settle it yourself.
In the statement prepared by KAS taxpayers will be able to identify or update the personal account number reported to the tax office to repay the overpayment. Tax returns will be available from February 15 a year following the tax year until April 30.
Most provisions of the Act come into force on January 1, 2019.