On 5 July 2018 The Ministry of Finance published a regulation containing draft new CIT-TP and PIT-TP simplified declarations. The new models are intended to serve taxpayers obliged to submit a simplified report for the time being. first for the tax year started 1 January 2017, Or later.
The new version of the form distinguishes between the reporting taxpayer and the entity/entities concerned. This is a useful option for taxpayers operating in non-legal corporate structures who are appointed to prepare tax records and for entities operating in tax capital groups.
Compared to the earlier version of the form, the current formula was supplemented by the following elements (in the example of the CIT-TP form):
- - the possibility of submitting a correction of the report has been introduced 7;
- - a separate field has been created in which the number of entities for which the report will be submitted (box 5);
- - Whereas, in view of the envisaged possibility for the taxpayer to report for another entity in the identification data section, a place has been introduced to identify the identity of the entity to which the report will be concerned (Part C).
- - in the information section on the number of connected entities, a separate position is provided for related parties holding the status of foreign establishment of the entity for which the report is submitted.
According to the Implementing Regulations of March of this year, the original deadlines for submitting statements of tax documentation and simplified reports were extended, in most cases until September 2018 However, some taxpayers have already submitted simplified reports using the models previously adopted by the June Regulation 2017.
The MF provided for such a situation by introducing a regulation according to which, in the case of a simplified report, by 30 September 2018 taxpayers can use both the new model introduced in the recently published regulation and the previous version of the report published with the regulation in June 2017. This means that there will be no need to resubmit CIT-TP or PIT-TP on a new template if the taxpayer has already fulfilled this obligation.