Benefits from the relief can be spent on salaries, but taxed
The beneficiary of the relief for innovative employees is the entrepreneur, not the employee, writes Rzeczpospolita.
As Łukasz Łebski, tax advisor and senior manager at Thedy & Partners explains for the newspaper, the MF’s position concerns the fundamental issue related to the application of the relief, namely who is its actual beneficiary.
– The literal wording of the regulations indeed indicates that the relief should be used by a taxpayer who is also a payer. However, such an approach may be debatable due to certain systemic contradictions, believes Łukasz Łebski.
The expert reminds that first and foremost, the payer’s function involves calculating tax, collecting it and paying it to the office.
– Failure to perform the latter activity, i.e. failure to pay the collected tax to the office, is penalised in the Fiscal Penal Code. The relief in the form proposed by the MF therefore introduces a significant change in the basic functions of a PIT payer, which is not reflected in other legal acts, explains Łukasz Łebski.
The entire article can be read in Rzeczpospolita of 20 June, page A11