The Ministry informed of the postponement of the entry into force of the WHT refund procedure. The amendment of the tax is to enter into force by the end of this year.
Changes in withholding tax have entered a new phase, absorbed into the Polish Deal programme. From the Response to Intervention No.
24182 to the Minister of Finance on withholding tax, addressed by Jacek Żalk, Undersecretary of State at the Ministry of Finance, Jan Sarnowski, announced that the deadline for postponement of the amendment – 30 June 2021 – will not be completed and the Ministry will issue further regulations which will prolong the suspension of the application of the revised withholding tax rules in PIT and CIT to 31 December 2021.
The draft provisions on withholding tax should be published within a few weeks. At the end of the legislative process, the bill would be announced in the fourth quarter at the latest. 2021 The amendment to the provisions on withholding tax should therefore apply from 1 January 2022
The changes in the scope of the withholding tax relate in particular to the narrowing of the scope of this and the subjective application of the WHT refund procedure. The amendments describe the draft regulation of the Minister of Finance, Funds and Regional Policy, amending the exemption or restriction regulation Article 26(2e) Corporate Income Tax Act as well as second Proposal for a Regulation amending the exemption or restriction Regulation Article 41(12) Personal Income Tax Act.