Changes in the way businesses, institutions, individuals forced by coronavirus pandemics affect the country's economic situation directly. Many entrepreneurs now feel this effect. The government presented yesterday a support package, the so-called crisis shield, but there are still a number of unknowns about the availability and rules for using the announced aid measures.
We would like to identify these aid options, which are already available today – some of them have long been in operation, others have been recently introduced by some institutions. Below we present some ways to prevent violent losses, in third tax, social security and financial banking transactions.
Tax liabilities - subsequent repayments, individual deductions
The obligation to pay the property tax and the perpetual use charge was postponed to the end second quarter 2020
Online training: Coronavirus and the rights and obligations of the employer and employee
Prime Minister Mateusz Morawiecki announced during the Monday press conference that the government had decided to postpone payment of part of taxes. – Tax payers can pay property tax, on perpetual use electronically. For those who cannot pay electronically, we move the payment to the end of the second quarter," the Prime Minister stressed.
Furthermore, based on the current legal status, the entrepreneur may apply for individual tax relief. This possibility comes directly from the regulations Article 67a and next. Tax Ordinance and may be used independently of any specific regulation.
Under that provision, due to the important interest of the taxable person or to the important public interest, the tax office may postpone the time limit for payment of the tax or lay down the tax in instalments at the taxpayer's request. The application should reach the tax office before the deadline for payment of the tax.
The Resort stresses that the requests made by entrepreneurs in a way Article 67a and Article next. Tax Ordinance will be considered First,.
It should be borne in mind that a request for remission of tax arrears, interest or a carry-over fee should be made at the earliest day after the date of payment of the tax.
On the other hand, a request for postponement of the deadline for payment of the tax should be made even before the deadline for payment of the tax. The taxpayer may also apply for payment of the tax per instalment.
The Authority should deal with the matter within a month, and if it is difficult to do so, within 2 months. Unfortunately, in practice, this takes much longer. If deficiencies are detected in the application, the tax authority will ask the applicant to supplement them within the time limit 7 days.
If the deficiencies are not remedied, the application will not be considered. The application is made by paper or electronic means using ePUAP.
The application shall contain: name/full name of the company, address/ address of the place of establishment or place of business, tax identification number, address and address, scope of request, justification, signature, annexes.
Similar reliefs, based on Article 64 with regard to Article 55, Article 60(68) Public finance laws can be applied to non-tax public-law budget claims, such as grants or fines, as well as to liabilities constituting civil-law monetary receivables, attributable to government administration bodies, state budget units or state special purpose funds. These latter commitments include, inter alia, perpetual usage charges.
ZUS - postponement of the deadline for payment of contributions, instalment agreement, remission of claims
Entrepreneurs affected by delays or lack of delivery, payment congestion, employee absenteeism related to increased morbidity or activities aimed at guaranteeing the safety of citizens can count on the assistance of the Social Insurance Institution: postponement of the deadline for payment of contributions, instalment arrangement, remission of claims.
Deferment of the deadline for payment of contributions – if the entrepreneur has a problem with paying current or future contributions within the statutory deadline, whose payment deadline has not yet expired. The entrepreneur will not then pay interest for the delay, but only the extension fee. At the request of the payer, it will be possible to postpone 3 months of payment of contributions.
Ratual arrangement – if the entrepreneur has a debt due for contributions and cannot pay it once, he can apply for the payment of the debt into instalments. The entrepreneur will not then pay interest for the delay, but only the extension fee. Once the arrangement has been signed, any enforcement proceedings shall be suspended. The period for suspension and extension of repayment of already concluded instalments shall be 3 months.
Decommitment – if the entrepreneur has suffered material losses as a result of an exceptional event that causes the payment of contributions to the company to deprive him of his ability to continue operating. Only contributions for each other shall be decommitted. Retired contributions and periods will not count when determining entitlement to benefits.
Simplified mode for February–April contributions 2020 – a simplified proposal will be introduced: one a document which will additionally include a statement in which the entrepreneur will indicate how the coronavirus affected the inability to pay his dues. All applications will be eligible as applications for de minimis aid.
The application can be filed on the PUE, by e-mail or to the mailbox in the ZUS facility. In response to the request of ZUS, ZUS will send to the payer for signature a contract with ZUS and a printout with SUDOP (information on the amount of aid received during the last period of time 3 years).
Online training: Benefits for workers during an epidemic COVID-19
In addition, ZUS will also suspend enforcement actions – on receivables from February to April 2020 to active contributors who until the end of January 2020 they did not fail to pay contributions.
According to Prof. Gertrude Uścińska, the President of ZUS, when submitting a request for postponement of contributions, the entrepreneur will have to explain briefly how the coronavirus affected his activity.
This includes social security, health, the Labour Fund, the Guaranteed Workers' Benefits Fund and the Pension Fund. Thus, entrepreneurs can suspend most of the ZUS contributions. Deferment of payment of contributions will put an end to pre-heating, enforcement and any sanctions.
At the ZUS facilities, there are relief and redemption advisers. They provide information and help complete and complete documents. You can talk to the counselor by phone or arrange an appointment.
Bank loans - deferred payments, reduced commission
The banks will offer their customers the possibility to postpone repayment of interest or capital instalments by up to three months – told the ZBP in the communication. Automatic extension by three the months of the total repayment of the loan subject to an extension of the duration of the loan repayment collateral.
The ZBP stated that these facilitations are intended to cover residential loans, consumer loans to individual customers, business loans and will rely, among other things, on rapid processing of requests from those customers who will justify the need to postpone repayment of loans to their financial situation caused by the coronavirus pandemic.
The ZBP also stated that applications could be submitted remotely and that banks would not collect fees or commissions for their acceptance and consideration.
Moreover, Finance Minister Tadeusz Kościński signed a regulation which allows BGK to grant de minimis guarantees to 80% loans to micro and SMEs and reduces to zero a guarantee commission, informs the MF in a communication.
Banks are also expected to assist entrepreneurs who had at the end 2019 creditworthiness, were affected by coronavirus effects COVID-19 and which, in the coming months, expires on the date of renewal of existing financing, in the form of a renewal at the request of the client of financing for a period up to six months.
In addition, banks that have a leasing company in their capital group have to take action to apply the deferral of the repayment of leasing instalments due from lessees on a similar basis to that applied by the bank with regard to the postponement of loans.
See: Business relief for coronavirus: www.zus.pl/o-zus/updates/publicher/updates/1/relief-for-entrepreneurs-in-relationship-with-coronavirus ♪ Oh, oh, oh, oh ♪3223283