News

01

Small and medium-sized companies already have payment problems

Dziennik Gazeta Prawna has received a compilation of MF statistics on tax debt relief. Michał Nielepkowicz, tax adviser and partner at Thedy & Partners comments on this summary for the editors.

Analysing the data provided by the MF, several conclusions emerge. Firstly, those relating to the first half of 2022 itself, and secondly, those relating to the comparison of these statistics with earlier data available after the first year of the pandemic, i.e. at the end of March 2021.
With regard to the data for the first half of 2022, the conclusion that immediately emerges from reading these data concerns the long-term trend when it comes to the granting of tax debt relief: it is much easier to obtain tax instalments or deferment of the payment deadline than to write off tax arrears and interest on arrears. This conclusion is quite obvious and confirms a constant trend.
Interestingly, in the analysed period, the number of applications for tax instalments was more than ten times higher than the number of applications for deferment of the payment deadline, while in terms of amounts, these proportions come down to a ratio of less than 3:1. This means statistically that a single application for tax instalment was for a significantly lower amount (approximately PLN 20 000) than an application for deferment of the payment deadline (approximately more than PLN 100 000). On the other hand, decisions relating to cancellation of tax arrears amounted to the lowest amounts of all three types of relief from tax liabilities.
Interesting conclusions can be drawn from a comparison of these available data with the statistics published at the end of March 2021. The comparison of the available data shows that for the first year of the pandemic period, heads of tax offices quantitatively issued significantly fewer decisions than for the first half of 2022, but the amounts claimed for the first pandemic period were significantly higher. This means that, statistically, the unit request for tax relief in the first year of the pandemic was for much higher amounts than now, which may suggest that larger companies were requesting such support at the time. The data now available, on the other hand, may suggest that problems with the current payment of tax debts are affecting more entities, where the amounts are now statistically lower. This may therefore mean that these problems no longer affect only large companies, but also medium-sized and small businesses.
Entire article in DGP of 23 September 2022, page B5

 

Contact

02

Headquarter
in Warsaw:

ul. Moniuszki 1A
00-014 Warszawa
+48 (22) 629 09 17
biuro@thedy.pl

Designate a route

Branch office
in Katowice:

ul. Dworcowa 4 (Old Railway Station)
40-012 Katowice
+48 508 018 322
biuro@thedy.pl

Designate a route

Thedy & Partners sp. z o.o.
Tax advisory services
KRS: 570600
NIP: 113-289-37-45
REGON: 362235613
Capital: 150.000 PLN

T&P Finance sp. z o.o.
KRS: 957685
NIP: 522-322-04-16
REGON: 521400905
Capital: 6.000 PLN