The Minister of Finance submitted a draft regulation from 27 July 2022 on the extension of certain time limits for payers to carry out flat-rate income tax obligations.
The MF will extend the deadline by the end of the year for the submission of a statement on the source tax collection mechanism (WHT).
‘As a result of amendments to the Act of 29 October 2021 and act with 9 December 2021, which entered into force 1 January 2022, the time limit for the submission of the original declaration expires on the date of payment of the tax for the month in which the amount was exceeded. 2,000,000 PLN.
However, change has not been established under Article 26(7f) CIT and Article 41(20) The PIT Act for the period during which the payer may apply preferences in the case of further payments to the taxpayer on the basis of the original declaration, or the time limit for the submission of a follow-up declaration," the explanatory memorandum states.
The project states that:
section 1. 1.
The period referred to is extended to flat-rate income tax payers under Article 41(20) Act dated 26 July 1991 on personal income tax (Journal of Laws of 2021, item 1128, as amended[3]) ) and Article 26(7f) Act dated 15 February 1992 on corporate income tax (Journal of Laws of 2021, item 1800, as amended[4]) ), until the end of the tax year in which the payer made the declaration specified, respectively, under Article 41(15) Act dated 26 July 1991 on income tax on individuals and Article 26(7a) Act dated 15 February 1992 corporate income tax.
2. Extension in question Under section 1, shall apply to the claims in question under Article 41(15) Act dated 26 July 1991 on income tax on individuals and Article 26(7a) Act dated 15 February 1992 on corporation tax, lodged by 31 December 2022
section 2. The period referred to is extended to flat-rate income tax payers under Article 41(21) Act dated 26 July 1991 on income tax on individuals and Article 26(7g) Act dated 15 February 1992 on corporation tax, until the end of the month following the end of the tax year in question Under section 1.