Tax reliefs
Justyna Chylinska, senior consultant and attorney at Thedy & Partners, and Dawid Charkiewicz, consultant at Thedy & Partners, talk to the fpg24.pl portal about tax reliefs, the prerequisites that make them possible and how to properly substantiate a tax relief application.
The deadline for the 2022 tax return is approaching. Entrepreneurs whose tax return will result in a tax surcharge may face the problem of how to pay the appropriate amount to the tax authorities on time. Can entrepreneurs take advantage of tax rebates?
D.Ch. – Yes. The Tax Ordinance provides for such solutions. In this respect, an entrepreneur may apply to the tax authority for:
– deferment of the tax payment deadline or spreading the tax payment into instalments,
– deferment or spreading into instalments of payment of tax arrears together with interest for late payment or interest on tax advances not paid on time, or
– write off, in whole or in part, tax arrears, interest on arrears or a prolongation charge.
When submitting such a request, the entrepreneur must adequately justify it by demonstrating an important interest of the taxpayer or the public interest. Unfortunately, regardless of the justification of the request, the decision of the tax authority may be negative. This is due to the fact that the decision of the tax authority with regard to tax debt relief is discretionary. Recently, the tax authorities have, as a rule, granted taxpayers relief from the repayment of tax liabilities in the case of duly substantiated requests.
Importantly, the granting of relief in the case of an entrepreneur will constitute state aid – in principle, it will be de minimis aid.
It is probably worthwhile for entrepreneurs who want to take advantage of possible reliefs not to wait until the last day to file their return and pay their tax?
J.Ch. – Of course, the sooner you submit your application, the sooner you should receive a decision on the relief. However, it is important to remember that we will not be able to apply for all types of relief before the tax payment deadline.
If the financial situation of an entrepreneur is very bad and we want to apply for remission of tax arrears, we have to wait until the tax payment deadline. Only then will the tax liability transform into a tax arrears, which can be written off. This is because it is not possible to apply for remission of a liability whose due date has not yet passed.
You can read the entire interview:
Ulgi w spłacie zobowiązań podatkowych [WYWIAD] – Forum Polskiej Gospodarki (fpg24.pl)