„Simplifications of the tax system designed In the Polish Deal, They're taking one from the simplest ways of accounting, namely the tax card.
The bill amends the flat-rate income tax, which is taxation in the form of a tax card. The application of taxation in this form will apply only to taxable persons who have used it on the day 31 December 2021 and will continue to apply this form of taxation. From 1 January 2022 no new person will be able to apply for tax with a tax card.
A taxpayer who, for any reason, will not be able to return to this form of taxation (he will not be able to apply for a retax with a tax card). Assuming that, for example, the taxpayer applies taxation continuously in the form of a tax card from 2018, which means that 115 applies taxation in this form also at the date 31 December 2021, continues to tax in this form in the year 2022, per year 2023 chooses taxation according to uniform 19% tax rate based on Article 30c PIT bill, and will want to return to tax with tax card from 2024, he will not be able to do so (he will not be able to apply for a tax-taxed application in the form of a tax card again).
Changes in taxation in the form of a tax card result in adjustments to the PIT and the Flat-rate Act.
In the PIT Act these are changes to the extent that they relate to the possibility to apply for tax in the form of a tax card.
In the Flat-rate Act, these are mainly amendments which, as it has been said, have been referring to the option of opting for taxation in the form of a tax card by submitting a request for taxation in this form.
As calculated Polish Confederation Lewiatan on tax changes Polish Deal They'll lose almost everyone. In the case of a tax card, the change of charges can even occur 97%.
source: Polish Confederation Lewiatan
http://konfederacjalewiatan.pl/dla_mediow/informacje_prasowe/polski_lad_niemile_niespodzianki_dla_firm_i_wynajmujacych_prywatne_mieszkania_