Tax consultations on the application of the rules have begun Act dated 15 February 1992 on corporate income tax (Journal of Laws of 2020, item 1406 as amended) as regards the lump sum on company income introduced Act dated 28 November 2020 amending the Corporate Income Tax Act and certain other laws (Journal of Laws, item 2122) and modified Act dated 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other laws.
Amendments made Act dated 29 October 2021 on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act and some other laws, make substantial changes to the current provisions of Chapter 6b of the Corporate Income Tax Act
Act dated 28 November 2020 amending the Corporate Income Tax Act and certain other laws which entered into force on 1 January 2021, introduced a new business income tax model into the corporate tax system, i.e. Flat-rate income for capital companies.
Then Act dated 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other laws that will enter into force on the day 1 January 2022, A lump sum on the income of capital companies was replaced by a lump sum on the income of companies.
The changes to the above business income tax model aim to make it even more attractive and accessible. A lump sum on company income is linked to taxation with the categories of balance sheet law and consists of a change in the time when the tax obligation arises, thereby constituting a departure from the existing tax rules.
The tax model adopted above is optional for the taxpayer and other tax instruments (e.g. in support of innovation, or the possibility to benefit from reduced taxation) 9- the percentage tax rate remains available to entities not subject to the lump sum.
At the same time, changes made Act dated 29 October 2021 on the amendment of the Personal Income Tax Act, the Corporate Income Tax Act and some other laws, make substantial changes to the current provisions of Chapter 6b of the Corporate Income Tax Act.
In view of the above, the Ministry decided on the need for tax clarifications on the application of the Company’s Income Charter, in the version in force since 1 January 2022.
Methods of consultation
The tax consultation shall be open to all interested parties, in particular the companies to which the amendments have been introduced.
Act dated 28 November 2020 amending the Corporate Income Tax Act and certain other laws and introducing Act dated 29 October 2021 to amend the Personal Income Tax Act, the Corporate Income Tax Act and certain other laws, as well as other entities interested in the scope of the subject.
The tax consultation consists in obtaining comments (opinions/positions) on the subject being consulted, by forwarding them within the time limit and on a specified basis Under point 3. Only comments submitted on time and on a specified basis will be analysed Under point 3, giving detailed reasons for the proposals.
Ministry of Finance reserves the right to publish submitted comments on the website www.gov.pl in the "Ministry of Finance" tab > "What we do" > "tax consultations". The submission of comments shall mean the consent to the publication of both their content and the data of the notifier, with the exception of personal data.
In the case of natural persons, it is necessary to take account of the comments made during the tax consultation to agree to the processing of personal data.
Detailed information on the processing of personal data is provided in the attached information clause on the processing of personal data on the basis of a legal obligation on the controller.
The tax consultation may be cancelled in whole or in part, in particular where the issue of tax explanations becomes wholly or partly without object.
Time limit and manner of submitting comments
Comments may be submitted by 30 November 2021 Reported after this date will not be considered. Remarks shall be submitted by e-mail to the address estonskicitkonsultacje@mf. gov.pl . Documents transmitted in non-editable formats (e.g. .jpg) should be accompanied by an editable form.