Pretty soon (finally 1 July) in addition to the great changes announced. Polish Deal 2.0. there will also be changes for payers and collectors concerning their remuneration. It is worth noting that they follow many years, because the previous Regulation[1] governing this issue entered into force on 1 January 2016
According to the existing Regulation, he was entitled to a remuneration of:
- 0.3% the amounts of taxes collected by payers for the State budget,
- 0.1% the amounts of taxes collected by collectors for the State budget.
How can you read in the explanatory memorandum to the New Regulation project[2], Amendment Article 28(3)(1) Tax Ordinance[3], „by supplementing the wording of the provision with a criterion on the type of tax collected, it allowed for a differentiated remuneration for the timely payment of taxes to the state budget, depending on the type of tax collected."[4]. According to the provision in question, the Minister responsible for public finances will, by means of a regulation, lay down detailed rules on the determination of the remuneration of payers and collectors charging taxes to the State budget, in relation to the amount of taxes collected, and the way in which remuneration is collected.
The content of the New Regulation is as follows. After the entry into force of the New Regulation, the remuneration for the timely payment of taxes will be:
- 0.6% the amount of income tax collected by payers using the tax scale in question under Article 27(1) Personal Income Tax Act[5],
- 0.3% amounts of taxes other than determined Under point 1 collected by payers for the state budget,
- 0.1% the amounts of taxes collected by collectors for the State budget.
The amount of remuneration due will be deducted from the amount of taxes collected by payers and collectors, i.e. Just like in the current Regulation.
The justification for the New Regulation also includes an argument for this amendment: “This differentiation in the remuneration of payers is justified due to the need to adapt accounting systems to new parameters of the tax scale during the tax year. It should also be noted that the rules governing the remuneration of payers and collectors - as a rule - have not changed since the beginning of their validity Tax Ordinance”.
New Regulation to enter into force on 1 July 2022
[1] Regulation of the Minister of Finance dated 10 December 2015 on the remuneration of payers and tax collectors to the State budget (Journal of Laws of 2015, item 2154).
[2] Regulation of the Minister of Finance on the remuneration of payers and tax collectors for the state budget, draft dated 3 June 2022
[3] Act dated 29 August 1997, Tax Ordinance (i.e. Journal of Laws of 2021, item 1540, as amended).
[4] Reasons for the project dated 3 June 2022 Regulation of the Minister of Finance on the remuneration of payers and tax collectors for the state budget
[5] Act dated 26 July 1991 on personal income tax (i.e. Journal of Laws of 2021, item 1128, as amended).
Author: Michał Zdanowski
Tax consultant At Russell Bedford Poland. Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. During his studies, he gained experience in law and tax law firms. Since September 2013 is associated with the law firm Russell Bedford Poland. It specialises in documenting transactions between related parties.