Did you forget about PIT? Correct your mistake
Any taxpayer who was supposed to settle for 2021 by filing a PIT return and did not do so should rectify their mistake as soon as possible. The deadline for fulfilling the obligation expired on 2 May - writes the portal Forum Polskiej Gospodarki.
Piotr Kalemba, a tax adviser and senior manager cooperating with Thedy & Partners, provided a commentary for the Forum Polskiej Gospodarki portal on this topic. He stressed that failure to timely file the PIT return for 2021 may be associated with serious consequences set out in the Fiscal Penal Code.
Failure to file the return could potentially constitute a fiscal offence punishable by restriction or even imprisonment. However, in cases of lesser gravity (e.g. where there was no simultaneous exposure to tax evasion or the amount of tax exposed to evasion is not significant), failure to file a declaration will, in principle, constitute a fiscal offence. In such a case, the taxpayer may be liable to a fine (in the case of a penalty ticket – up to PLN 15 050, and in the case of a court fine – up to PLN 60 200).
The taxpayer may protect himself from liability by filing the so-called active contrition, i.e. a letter in which he notifies a law enforcement agency (e.g. head of the tax office) about the committed act, disclosing the material circumstances of the act, in particular the persons who participated in its commission.
What is important, failure to file a declaration by the taxpayer often results in automatic initiation of checking activities by the tax authority. In such a case, the submission of an active contrition may prove ineffective. This is because an active contrition is effective as long as the prosecuting authority has no clearly documented knowledge of the commission of a tax offence.