Crisis shield – fear epidemic in income taxes

Due to the economic crisis due to the epidemic COVID-19, The legislator has introduced a number of changes that are intended to relieve entrepreneurs of this first the period during which many companies have significantly reduced or ceased their activities. Legislative solutions also address tax issues, including income taxes.

I leave the value of the solutions to the Readers. Apart from the exceptions set out in this publication, these are not, for the time being, changes that ultimately mean a reduction in the fiscal burden for taxpayers. At present, there is mainly a postponement during certain reporting and information obligations.

1. Extension of time limits related to reporting and informational or payment obligations
2. 1. CIT-8

one from the changes made by the legislator during the period of the growing economic crisis is the extension to 31 May 2020 date of submission of tax return to corporate tax taxable persons (CIT-8) and the payment of the tax due in that statement, or the difference between the tax due on income presented in that statement and the sum of the advances due for the period from the beginning of the year[1].

For taxable persons who have achieved only tax-free income on the basis of Article 17(1) Act on 15 February 1992 on corporate income tax 2 (Next: the Corporate Income Tax Act) or taxable persons whose revenue from public benefit activities 3 were at least 80% the total revenue realised in the year by that taxable person, that period shall be extended to 31 July 2020 Thus, some taxpayers were granted a two-month and a narrow group of entities, a four-month interest-free loan.

However, the tax must be paid and nothing will change that.

1.2. Financial statements

Following the postponement of the deadline for submitting the tax return, the legislator has postponed the deadline for drawing up and approving the annual accounts[4]. This period was extended by 3 months and, in the case of entities subject to supervision by the Financial Supervision Authority, by 2 months.

1.3. Tax Ordinance

Although draft changes were known, taxpayers waited until the last minute to postpone other reporting obligations. And so the deadline for drawing up and sending the information 5 (information on contracts concluded with non-residents in the understanding of foreign exchange law) was extended to fifth one month after the end of the tax year for which it is drawn up. The extension shall apply to a period expiring from 31 March 2020 to 31 May 2020 6 .

1.4. Information IFT-2R

The same legal act extended the deadline for the transmission of information IFT-2R (Article 26(3)(2) the Corporate Income Tax Act) to the end fifth the month of the year following the tax year in which the payments were made, under Article 26(1) the Corporate Income Tax Act The extension applies to traders – payers whose tax year ended in the period from 31 December 2019 to 31 January 2020 7 .

Interestingly, in the regulation, the legislator referred to the obligations of the payers of the so-called withholding tax only on the grounds of the Corporate Income Tax Act, i.e. where the taxable person is the entity in question under Article 1 the Corporate Income Tax Act (IFT-2R).

The information obligation on entrepreneurs – payers under the Personal Income Tax Act – has not been postponed 8 (Further: u.p.d.o.f.), i.e. where revenue in the territory of the Republic of Poland from the sources indicated in the Act is obtained by natural persons subject to a limited tax obligation, i.e. IFR-1R.

According to Article 41(4) u.p.d.o.f. the payers are obliged to collect a flat-rate income tax on payments made or made at the disposal of the taxpayer of money or cash values from specified titles under Article 29, Article 30(1)(2)(4-5a)(13-16) and Article 30a(1)(1-11)(11b-12) U.p.d.o.f.

has probably decided on the original deadline for sending this information. Annual information IFT-1/IFT-1R to be transferred to the tax office by the end of January of the year following the tax year. It is only supplied electronically.

The time limit for the transmission of information to the taxable person is independent of whether the electronic or paper form (printed document) is chosen. In both cases, this is the end of February of the year following the tax year. Fiskus assumed that this obligation had already been fulfilled.

Interestingly, most taxpayers did not wait until the last moment for the adoption of these regulations and sent their declarations and information. It was different with the payments themselves. Whoever had the money paid on time. This is quite a clear example of the lack of trust of taxpayers in the bodies of a state built for years.

1.5. Annual PIT Statement

This is completely different from the solution in the ground the Corporate Income Tax Act, The legislator approached the question of a subsequent tax return on the grounds of u.p.d.o.f. In these exceptional circumstances, natural persons were treated in a different way from taxpayers the Corporate Income Tax Act

Well, according to Article 15zzj Act on 31 March 2020 amending the Act on Special Solutions for Prevention, Prevention and Control COVID-19, other infectious diseases and their emergency situations and certain other laws 9 (hereinafter: UCOVIDzm), giving the tax authority a statement of the amount of income earned (loss incurred) for 2019 and payment of the personal income tax due after the deadline for its submission, but no later than until 31 May 2020 is equivalent to the personal income tax of the taxpayer for the notification in question under Article 16(4) Act on 10 September 1999 Tax Penal Code[10] (so-called voluntary disclosure). In that case, the Authority shall not initiate proceedings in respect of fiscal criminal offence or fiscal misdemeanour, and the initiated expires.

Therefore, it does not appear that the time limit for giving a statement has been extended to 31 May 2020, and only introduced a kind of carnoscarb abolition on persons who, for various reasons, will file a tax return a month later. What, though, is the result of the obligation to pay a tax? If in subsequent regulations (proposed by the legislator as the so-called part. 2 The anti-crisis shield) will not be regulated – this means paying interest on tax arrears.

1.6. Deferred payment of advances by payers

There is no way that the tax will postpone the payment by taxpayers of advances on income tax – whether on the grounds of u.p.d.o.f. or the Corporate Income Tax Act The only relief relating to the postponement of the deadline for payment of advances concerns those collected by payers.

As per content Article 52o u.p.d.o.f., in the case of advance payments for taxes collected in March and April 2020 on the revenue from the business relationship, the employment relationship, the overwriting work or the cooperative employment relationship and on the social security benefits paid by the payers concerned under Article 31 u.p.d.o.f., obligation specified under Article 38(1) u.p.d.o.f.

shall be implemented within the period until 1 June 2020, if these payers have suffered negative economic consequences due to COVID-19.

This shall apply mutatis mutandis to the payers concerned under Article 41(1) and 4 u.p.d.o.f., carrying out benefits in respect of the activities carried out in person in question under Article 13(8) u.p.d.o.f. and copyright and related rights.

1.7. „Negative economic consequences"

It follows from the above provision that the postponement of the time limit for the payment of advances to 1 June 2020 is not automatic. It applies to those payers who have “had negative economic consequences due to COVID-19”.

This additional condition also exists in other provisions (referred to further) which are subject to certain reductions or exemptions. Unfortunately, nowhere under the provisions of the so-called crisis shield (e.g. uCOVID-19 or UCOVIDZEM) this condition has not been defined and explained.

Which means that someone suffered negative economic consequences due to COVID-19, If the economic impact is nearer or further, will everyone on this planet feel to a greater or lesser extent? Is that supposed to be a subjective feeling of a person? To appeal to his conscience?

What has been defined in the so-called crisis shield legislation is the so-called decline in economic turnover following the occurrence of COVID-19 (e.g. Article 15g, Article 15zf, Article 15zzb, Article 15zzc ucoviDzm).

However, there are many charges to be made in this definition 11 , it is a normative premise, referring to specific parameters and numbers. However, the two wordings (‘negative economic consequences’ and ‘decreasing turnover’), in the absence of a clear statutory indication, cannot be identified with each other. This situation requires the intervention of the legislator.

1.8. Resignation of the simplified payment method

Another relief provided by the legislature, which can be used throughout 2020, This is an opportunity to give up the simplified form of payment of advances on the grounds of u.p.d.o.f. (Article 52r u.p.d.o.f.) and the Corporate Income Tax Act (Article 38j the Corporate Income Tax Act), if, of course, this form of taxpayer is used.

Tax payers who are small taxpayers 2020 they have chosen the simplified form of payment of the advances in question under Article 44(6b) u.p.d.o.f.Article 25(6) the Corporate Income Tax Act, may opt out during the tax year of this form of advance payment for March-December 2020, if they bear negative economic consequences due to COVID-19 (sic!)...

The provisions further regulate how such advances are calculated.

In case of cancellation of the simplified form of advance payment on the basis of section 1 advances due by the end of the year shall be calculated in accordance with Article 44(3) or (3f) u.p.d.o.f.Article 25(1) the Corporate Income Tax Act from the month for which the taxpayer last applied a simplified form of advance payment.

In calculating these advances, account shall be taken of advances paid in a simplified form.

The taxpayer will inform the tax payer of the resignation from the simplified form of advance payment in the annual statement (referred to in: Article 45(1) or section 1a point 2 u.p.d.o.f.Article 27(1) the Corporate Income Tax Act), folded for 2020 What should be noted for taxpayers the Corporate Income Tax Act, the above possibility applies mutatis mutandis to taxable persons whose tax year is different from the calendar year and includes part 2020

The benefit of this provision is also borne by the tax itself. It should be recalled that according to the contents of the O.P.

12 the tax authority shall, at the request of the taxable person, limit the collection of advance payments for the tax if the taxable person is similar to that calculated in accordance with the rules laid down in the tax laws being disproportionately high in relation to the tax due on the income or profit expected for the tax year in question.

Under the present circumstances, taxpayers would not have problems with the crops, as indicated above.

In conclusion, the way to change the method of calculating advance payments for tax from the application procedure to the comprehensive regulation constitutes a restriction on bureaucracy – it saves the working time of fiscal workers in the first place.

1.9. Advances on minimum tax at another time

Among the regulations intended to postpone the payment of advance payments on tax are those relating to the so-called minimum tax – tax on the revenue from the buildings concerned, respectively under Article 30g U.p.d.o.f. and Article 24b the Corporate Income Tax Act To 20 July 2020 the date of payment of this tax for March-May is extended 2020, in which the taxable person fulfilled the following conditions in total:

• suffered negative economic consequences in a given month due to COVID-19;

• the revenue received by him in the month concerned, under Article 14 u.p.d.o.f.Article 12 the Corporate Income Tax Act are lower by at least 50% in relation to the corresponding month of the preceding tax year and in the case of a taxable person who has started to conduct business In 2019 – in relation to the average revenue received in that year, respectively under Article 14 u.p.d.o.f.Article 12 the Corporate Income Tax Act

The latter condition shall not apply to taxable persons who:

• • use In 2019 the form of taxation for which revenue is not determined;
• • started business in the last quarter 2019 and did not obtain the revenue referred to respectively during that period under Article 14 u.p.d.o.f.Article 12 the Corporate Income Tax Act;
• • started business In 2020

The average revenue shall be understood as the sum of the revenue referred to, respectively, under Article 14 u.p.d.o.f.Article 12 the Corporate Income Tax Act, obtained in the year in which the taxable person started his business and the number of months in which that activity took place.

1.10. Entitlement of MF to refrain from charging interest on late payment

Regulations of the so-called crisis shield, specifically Article 15za UCOVIDzm, gives the Minister of Finance the power to refrain, in whole or in part, from collecting interest on tax arrears, specifying, in particular, the type of tax, the territorial scope of the omission, the period during which the omission takes place, and the groups concerned by the omission, in view of the duration of the emergency and epidemic situation in relation to COVID-19 and its effects. By law 6 April 2020 such a regulation has not been issued and is not applicable.

In view of the tragic situation, many entrepreneurs should hope that this prerogative will be properly exploited.

2. Other simplification or relief under both Income Tax Act

2.1. Loss settlement — new method

Content Article 52k u.p.d.o.f. taxpayers – natural persons who due to COVID-19:

• 1) carried In 2020 loss from non-agricultural business activities and
• 2) obtained In 2020 Total revenue from non-agricultural business less by at least 50% of total revenue obtained In 2019 of this activity
• • may reduce this loss once, but not more than by the amount 5,000,000 PLN, income or income obtained, respectively In 2019 from non-agricultural business.

By the total revenue in question Under point 2, is the sum of the revenue taken into account in the calculation of the tax on the basis of Article 27(1) u.p.d.o.f. and Article 30c u.p.d.o.f. and a lump sum on recorded revenue.

In practice, the above regulation means that In 2021, knowing the loss of 2020, taxpayers will be able to submit corrections to declarations for 2019 and reduce the income from 2019 by the amount of that loss, but not more than the amount 5,000,000 PLN. If this option is not used, the loss can be settled on the basis of the present rules.

Similarly, according to content Article 38f the Corporate Income Tax Act, taxpayers by the Corporate Income Tax Act, who due to COVID-19:

• 1) they suffered a loss in the tax year which started before 1 January 2020 and will end after 31 December 2019, or started after 31 December 2019 a before 1 January 2021 and
• 2) obtained in the tax year in question Under point 1, revenue lower by at least 50% revenue obtained in the tax year immediately preceding first the tax year in question Under point 1,

• may reduce this loss once, but not more than by the amount 5,000,000 PLN, income obtained in the tax year immediately preceding the tax year in question Under point 1, By correcting the statement. Loss not deducted under this regulation shall be deducted on a general basis, based on the content of the provision Article 7(5) the Corporate Income Tax Act

2.2. Relief for bad debts on the debtor's side

By Article 52q u.p.d.o.f. is exempted from the obligation to increase income on the basis of Article 44(17)(2) and section 23 u.p.d.o.f. for individual settlement periods In 2020, where the following cumulative conditions are met:

1. the taxpayer suffered negative economic consequences during the relevant settlement period due to COVID-19;
2. revenue received by the taxpayer during the tax period in question under Article 14, are lower by at least 50% in relation to the same period of the preceding tax year, and in the case of a taxable person who has started to conduct business In 2019 – in relation to the average revenue received this year, under Article 14 u.p.d.o.f. The condition in question Under point 2, shall not apply to taxable persons who:

• use In 2019 the form of taxation for which revenue is not determined;

• started business in the last quarter 2019 and did not obtain the revenue in question during that period under Article 14;
• start business In 2020

By average revenue in question Under point 2, is understood as the sum of the revenue in question under Article 14 u.p.d.o.f., obtained in the previous tax year and the number of months in which business activity was carried out that year. Similarly, according to content Article 38i the Corporate Income Tax Act, shall be exempted from the obligation to increase the income underlying the calculation of the advance on the basis of Article 25(19)(2) and section 25 the Corporate Income Tax Act for each trading period In 2020, where the taxable person has fulfilled the following cumulative conditions:

1. has suffered negative economic consequences during a given settlement period due to COVID-19;
2. revenue received by him during the relevant accounting period under Article 12 the Corporate Income Tax Act, are lower by at least 50% in relation to the same period of the preceding tax year, and in the case of a taxable person who has started to conduct business In 2019 – in relation to the average revenue received this year, under Article 12 the Corporate Income Tax Act

Conditions in question Under point 2, shall not apply to taxable persons who:

• • use In 2019 the form of taxation for which revenue is not determined;
• • started business in the last quarter 2019 and did not obtain the revenue in question during that period under Article 14;
• • start business In 2020

By average revenue in question Under point 2, the amount shall be understood to be the quotient of the revenue in question. 12 the Corporate Income Tax Act, obtained in the preceding tax year and the number of months in which business activity was carried out that year.

If the taxable person the Corporate Income Tax Act, whose tax year ends before 1 October 2020, has the obligations in question under Article 18f(1)(2), and those obligations will not be settled until the date of the statement for that year, those obligations shall not apply Article 18f(5)(6) the Corporate Income Tax Act These liabilities shall be added to the income on which the advance is calculated from first the settlement period of the following tax year, not earlier than in the settlement of the advance for 2021, if the commitment is not settled by the date of payment of that advance (Article 38i(4) the Corporate Income Tax Act).

The interpretation of the above provisions is as follows: a debtor who does not comply in time does not increase the advance on income tax. The amendment does not refer to the situation of creditors whose debtors are in arrears with payments. It should therefore be concluded that the creditor’s entitlement to the so-called ‘bad debt relief’ remains unchanged and has the power to reduce the tax base.

2.3. R & D relief/bet 5% IP BOX to settle in advance

Among others, less significant in view of the range of potential recipients of the relief that solutions to the crisis shield grant taxpayers are those related to R & D activities related to the fight against COVID-19. It is therefore primarily the pharmaceutical industry.

The change does not ultimately entail a reduction in the tax liability. The legislator provided for the possibility of clearing the so-called R & D relief (as appropriate) Article 52t U.p.d.o.f. and Article 38l the Corporate Income Tax Act) not at the end of the year, but in advance on income tax.

Once again, it is worth noting that the change concerns only R & D companies, which aim to develop anti-dumping products COVID-19. Eligible costs referred to respectively under Article 26e u.p.d.o.f.Article 18d upfo.p., borne In 2020 for research and development, the aim of which is to develop the products needed to counter COVID-19, the taxable person may also deduct from the income underlying the calculation of the advance in question, under Article 44(3), 3g, 3f and 3h u.p.d.o.f.Article 25(1) or (1b) the Corporate Income Tax Act

Under similar rules, the legislator has given preferential treatment 5% IP Box rates already in advance for income tax on eligible intellectual property rights, which are used to counter COVID-19. And yes, according to content Article 52u u.p.d.o.f., taxpayers in question under Article 30ca u.p.d.o.f., achieving In 2020 eligible income from qualified intellectual property rights which are used to counter COVID-19, referred to under Article 2(2) usCOVID-19, may apply, during the tax year, the rate of tax referred to in that provision to those revenue when calculating the advance on income tax.

Appropriately as stated Article 38m the Corporate Income Tax Act, taxable persons in question under Article 24d the Corporate Income Tax Act, achieving in a tax year which:

• 1) started before 1 January 2020, and finish after 31 December 2019 or
• 2) started after 31 December 2019, and finish before 1 January 2021

• eligible income from qualified intellectual property rights which are used to counter COVID-19, referred to under Article 2(2) Act on COVID-19, may apply the rate of tax referred to in that provision in the course of that tax year for the purposes of calculating the advance on income tax.

1. 4. Notification of payment to a bank account outside the so-called "white list"

The change that all taxpayers had been waiting for, without exception, and which the legislator had already announced at the beginning of the year, even before the crisis related to COVID-19, there was a change in the deadline for reporting transfers made to accounts outside the so-called "white list".

Within the so-called crisis shield, by virtue of Article 15zzn UCOVIDzm, during the period of the outbreak and outbreaks declared in relation to COVID-19, time limit for submission of the notification in question under Article 117ba(3) o.p., Article 14(2i)(2) or Article 22p(4) u.p.d.o.f.

and Article 12(4j)(2) or Article 15d(4) the Corporate Income Tax Act extended to 14 days from the date of the transfer order.

3. Relief to taxpayers involved in combating COVID-19

3.1. Contributions to designated entities

Contributions from 1 January 2020 to 30 September 2020 to counter COVID-19:

• • entities carrying out the medical activity listed in the list referred to under Article 7 uCOVID-19 13 ;
• • the Material Reserve Agency for the performance of statutory tasks;
• • the central Sanitary-Critical Reserve Database for the purpose of carrying out statutory activities;
• • I can calculate taxpayers from the basis of the calculation of the tax or advance on the tax (by: Article 52n u.p.d.o.f.Article 38g the Corporate Income Tax Act)[14].

The amount of relief granted is determined by the moment of the donation. In the case of a donation made:

• • by 30 April 2020 – The amount corresponding shall be deducted 200% the value of the donation;
• • In May 2020 – The amount corresponding shall be deducted 150% the value of the donation;
• • from 1 June 2020 to 30 September 2020 – The amount corresponding to the value of the donation shall be deducted.
• 3.2. Taxing donations at the rate 0% VAT

What, then, about the taxation paid by active taxpayers of donations under the Law of 11 March 2004 on tax on goods and services 15 (Next: the VAT Act)? As a result of the amendment of the Regulation on goods and services for which the rate of duty on goods and services is reduced 16 , based on section 10 of that Regulation during the period up to 31 August 2020 reduced to height 0% the rate of tax applicable to the supply of the goods in question under Article 7(2)(2) a bill the subject of which is:

• 1) medical devices and in vitro diagnostic medical devices 17 ;
• 2) laboratory glassware and laboratory equipment;
• 3) medicinal products and active substances within the meaning of the Act of 6 September 2001 – Pharmaceutical law 18 ;
• 4) biocidal products 19 – only for disinfectants;
• 5) specific diagnostic tests for the analysis and detection of pathogens in the human body, water, air and soil;
• 6) personal protective equipment – only masks, guards/face protectors, goggles, safety glasses, suits, shoe protectors, caps and gloves.

The reduced rate of taxation shall apply only to supplies of goods intended for the purposes of control of infection, prevention, prevention and eradication of the effects of an infectious disease caused by the virus. SARS-CoV-2, to:

• 1) the Agency for Material Reserves – for carrying out statutory tasks;
• 2) Central Sanitary Reserve Base - Counter-Vepidemic – for carrying out statutory tasks;
• 3) entities performing medical activities included in the list referred to under Article 7(1) uCOVID-19.

Reduced tax rate (0%) shall apply subject to the conclusion of a written donation agreement between the taxable person who supplies those goods and the entity indicated above, from which it is to appear that the goods supplied will be used for the purposes mentioned above. The reduced rate of tax may be applied to the donation of these goods made during the period from 1 February 2020 until the date of entry into force of this Regulation, in this case it is sufficient for the parties to confirm in writing that such a donation has been made under the conditions indicated.

Comparing the rules on the basis of both types of taxation that apply to the same events (resigned to specific entities to combat COVID-19) You can see right away one A line. A preference under the Income Tax Act ( u.p.d.o.f. or the Corporate Income Tax Act) in the case of donations from 1 January 2020 to 30 September 2020 Application of the rate 0% VAT concerns donations from 1 February 2020 to 31 August 2020 No comment.

3.3. One-off shock absorber

For the purpose of activating operators for eradication COVID-19 The legislator introduced for taxpayers the possibility of making one depreciation deductions from the initial value of fixed assets which were acquired for the purpose of the production of goods related to the prevention COVID-19, referred to under Article 2(2) of COVID-19, and entered in the accounts of fixed assets and intangible assets In 2020 The goods referred to in the preceding sentence shall be considered in particular: protective masks, respirators, disinfectants, medical protective clothing, footwear protectors, gloves, glasses, goggles, disinfectants and hand hygiene products (where appropriate) Article 52s u.p.d.o.f.Article 38k the Corporate Income Tax Act).

This provision refers to fixed assets which have been acquired for the production of goods. Both laws – u.p.d.o.f. and the Corporate Income Tax Act – distinguish between acquired and self-produced fixed assets.

What with a one-off write-off from fixed assets produced for the production of control goods COVID-19? Nothing, according to the interpretation of the rules, is entitled to a one-time copy: Lege non distinguente nec nostrum est distinguere (when the law does not distinguish, it is not for us to distinguish).

1. Exemptions and exemptions on the grounds of u.p.d.o.f.
2. 1. New exemptions

Benefits granted under the so-called crisis shield to certain entities have been exempt from taxation and cover-up. And yes, according to content Article 52m u.p.d.o.f., tax-free income tax are received or made available to the taxpayer In 2020:

• parking benefits referred to under Article 15zq uCOVID-19

In the case of persons engaged in non-agricultural economic activities, carrying out agency contracts, orders or other service contracts paid In 2020 a parking benefit is exempt from income tax if they are not subject to social insurance from other titles, • the accommodation and board benefits in question under Article 15x(3)(1) uCOVID-19. Thus, the benefit of an employer to an employee is exempt, by providing In 2020 accommodation and board necessary for the fulfilment of staff duties.

4.2. No revenue for ZUS contributions

Another important issue is that the exemption from the obligation to pay contributions to the Social Security Office, which is based on Article 31zo UCOVIDzm can try some individuals, it is not at the will of the legislator to provide additional income within the meaning of the rules on income tax on natural persons (Article 31zx ucoviDzm).

4.3. New limits for selected exemptions

Less practical application than the above exemptions for regulated benefits will have new exemption limits for certain benefits received by individuals. It must be assumed that these additional benefits will be provided to those individuals. By whose means? We are talking about temporary provisions (Article 52l U.p.d.o.f.), under which income tax free are:

• • aid paid from the share funds or inter-company union organisation to employees belonging to that organisation, up to a level not exceeding In 2020 quotas 3,000 PLN (Article 21(1)(9a) u.p.d.o.f. – Increase from the existing limit 1,000 PLN);
• • aid received in the event of individual events, natural disasters, long-term illness or death from other sources, up to PLN 10,000 in 2020 (Article 21(1)(26) point (b) u.p.d.o.f. – Increase from the existing limit 6,000 PLN);

• the value received by the employee in connection with the financing of social activities referred to in the ZFŚS rules, in-kind benefits and benefits received by the employee in this respect, financed entirely by the share-based social benefit fund or trade union funds, up to a total amount not exceeding 2020 and 2021 quotas 2,000 PLN (Article 21(1)(67) u.p.d.o.f. – Increase from the existing limit 1,000 PLN) They are not physical benefits of vouchers, vouchers and other marks which entitle them to be exchanged for goods or services — the exemption shall not apply at all;
• subsidies from other sources than the social fund and ZFŚS for the rest of children and adolescents up to the age of 18, organised by entities active in this area in the form of holidays, colonies, camps and wintering grounds, including combined with science, stay for sanatorium treatment, in medical and sanatorium facilities, rehabilitation and training and medical and care facilities, and journeys related to this recreation and stay for treatment – up to a height not exceeding 2020 and 2021 quotas 3,000 PLN (Article 21(1)(78) point (b) – increasing the existing limit 2,000 PLN).

5. Summary

The changes made so far by the legislator under the so-called crisis shield are ad hoc. This is an ongoing reaction to many limitations on the functioning of enterprises and state offices. Apart from the exceptions mentioned in this publication, however, these are not changes that entrepreneurs would probably expect.

Tax changes for the vast majority of taxpayers do not reduce their fiscal burden. However, the exemption from the ZUS contributions may mean an increase in them, which is linked to the possibility of reducing the tax base by their amount.

At present, there is mainly a postponement of certain reporting and information obligations, other rules for the application of current solutions. In general, nothing that costs too much budget. Of course, we're talking about tax solutions.

It is to be hoped that the legislator, after a broader economic analysis of the effects of the epidemic, with public interest in mind, will take care of entrepreneurs because taxes do not come from heaven.

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