The tax office, following ZUS, introduces individual bank accounts. The individual tax account will serve taxpayers to settle with the tax office from 1 January 2020 Each taxpayer will pay CIT, PIT and VAT for its individual micro-account.
Visiting the website podatki.gov.pl, We will note that today we can generate our individual tax account, to which we have since January 2020 We will pay tax on CIT, PIT and VAT. The individual bank account number shall consist of the initial digits, the PESEL number or the NIP of the taxable person to whom the account will be assigned and shall end with the figure ‘0”. This procedure will make it much easier to settle with the relevant tax office.
As we learn from the information provided by the Ministry of Finance, the individual tax micro account will only be used for CIT, PIT and VAT contributions
The tax office currently has a number of bank account numbers to which taxpayers pay their tax obligations depending on the local jurisdiction of the tax office. If the taxpayer changes his place of residence during the tax year, there will also be a change in the tax office responsible for the settlement.
After the changes, from January next year, all operations will be conducted directly on an individual tax microaccount. Consequently, the individual tax microaccount will minimise the risk of choosing the wrong tax office with which the taxpayer is obliged to settle.
The individual microtax account is also good information for those who are behind the tax. They will no longer have to look for an appropriate account number for a particular tax office, as any CIT, PIT and VAT claims will be paid to their individual tax account.
As we learn from the information provided by the Ministry of Finance, the individual tax microaccount will only be used for CIT, PIT and VAT contributions. Other taxes will be paid to tax accounts of tax offices in the form that has been in force so far.
Individual microtax accounts will make it much easier for taxpayers to settle with the relevant tax office. The important thing is that the number of the micro account will always be the same, it will not change even when the taxpayer's place of residence is changed. CIT, PIT and VAT contributions to the current account numbers of tax offices should be made by the end of this year.