Due to the pandemic, the application of the new withholding tax mechanism has been postponed again.
In the Journal of Laws appeared two Regulation of the Minister of Finance of 19 June.this year 1) amending the exemption or restriction Regulation Article 26(2e) corporate income tax laws and 2) amending the exemption or restriction Regulation Article 41(12) Personal Income Tax Act.
Regulations move once again the use of announced from almost two years of exclusion, this time on 31 December 2020, which the MF argues for the state of the epidemic which is taking place in the territory of Poland. It is worth noting that in the case of PIT payers, the new WHT collection regulations were already in force during the period 1 July 2019-31 December 2019., after which they were suspended, which was then argued by the fact that the amendment of the regulation was to enter into force.