Amendment of the Polish Ordinance awaiting the President’s signature
It is an amendment concerning, inter alia, the transfer of principles of calculating advance payments for PIT from an ordinance to a law.
Work on the amendment has been completed in the Parliament. Now, the President’s signature is required for the amended provisions to enter into force.
The act assumes, inter alia, transferring to the PIT Act the provisions of the Regulation of the Minister of Finance of 7 January 2022 on the extension of deadlines for collecting and transferring advance payments for income tax. The statutory inclusion of the content of the regulation does not change its provisions. However, it was decided to expand the catalogue of taxpayers who may submit to the payer a resignation from the application to them of extended deadlines for the payment of advance payments for income tax. Such resignation may also be submitted by taxpayers in whose case the tax remitter includes a free amount in advance tax payments.
The amendment also introduces a new support instrument for companies employing persons with disabilities, which will compensate for the reduction in PIT revenues. It also eliminates ambiguities concerning the possibility of filing PIT-2 during the tax year.