19 November A Regulation of the Minister of Finance, Funds and Regional Policy was published on the extension of deadlines for the transfer of advances by some payers to income tax and flat-rate income tax.
Based on Article 50 Act dated 29 August 1997 ‒ Tax Ordinance (Journal of Laws of 2020, items 1325, 1423) The following shall be managed:
section 1. 1. The deadlines for the advance payment of income tax and flat-rate income tax collected from taxpayers by payers in October, November or December are extended 2020, provided for in:
- 1) Article 38(1) Act dated 26 July 1991 on personal income tax (Journal of Laws of 2020, items 1426, 1291, 1428, 1492, 1565), hereinafter referred to as ‘the Act’, in the case of advances on the income tax in question under Article 31 laws;
- 2) Article 42(1) Act — in the case of advances on income tax and flat-rate income tax, respectively, under Article 41(1) and 4 Act, from the performance of personal activity benefits in question under Article 13(8) laws, and on copyright and related rights.
The extended deadlines shall expire on:
- 1) 20 May 2021 – for advances on income tax and flat-rate income tax collected from taxpayers by payers in October 2020;
- 2) 20 June 2021 – for advances on income tax and flat-rate income tax collected from taxpayers by payers in November 2020;
- 3) 20 July 2021 – for advances on income tax and flat-rate income tax collected from taxpayers by payers in December 2020
section 2. Extension of the time limits in question Under section 1, refers to payers who have suffered negative economic consequences due to COVID-19, referred to In the Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations (Journal of Laws, item 1842), daily 30 September 2020 non-agricultural economic activity designated according to the Polish Activity Classification (PKD) 2007, as an overriding activity, code
- 71.Z, 47.81.Z, 47.82.Z, 47.89.Z, 49.39.Z, 55.10.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 59.12.Z, 59.13.Z, 59.14.Z, 74.20.Z, 77.21.Z, 77.39.Z, 79.11.A, 79.12.Z, 79.90.A, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.A, 85.59.B, 86.90.A, 86.90.D, 90.01.Z, 90.02.Z, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Z or 96.04.Z.
The extended deadlines therefore concern, inter alia, entrepreneurs who conduct:
- retail sale of clothing, footwear,
- operations involving the transport of persons or goods carried out by rail, pipeline, road, water or air transport, - operations supporting the transport carried out by stations, ports, railway stations, bus stations, etc.
- Paramedical activities, including health care provided by doctors in hospitals or other institutions, - physiotherapeutic activities, - emergency services, - social assistance with accommodation, which requires some degree of health care,
The Regulation shall enter into force on the day of its publication.