There is a draft amendment to the Polish Deal
The Government Legislation Centre has published a draft amendment to the Polish Deal. The document organizes the issues related to the calculation of advance payments for PIT. The Council of Ministers, at a meeting on 25 January, approved it.
In the draft prepared, the Ministry of Finance proposed to transfer solutions from the Ordinance of 7 January 2022 on extension of deadlines for collection and transfer of advance payments for personal income tax by some payers to the Act (Article 53a of the PIT Act). Consequently, Article 53a of the PIT Act includes the matter currently regulated in the regulation.
The proposed provision will apply to income from employment (art. 31), retirement and disability pensions (art. 34) and mandate contracts (art. 13 item 8). The payer making payments of these incomes will not collect, within the deadlines specified in the PIT Act, an advance on tax in the part in which the advance calculated according to the Polish Order is higher than the advance calculated according to the principles of 2021. The uncollected excess of the advance payment in a given month will be collected by the payer in subsequent months of 2022. (at the latest by 31 December 2022), in which the advance calculated according to the Polish Governance is lower than the advance calculated according to the principles of 2021.
– According to the draft, the principle of comparing the amount of advances will cover salaries for months from February to December 2022. At the same time, the MF in the justification stresses that the published guidelines and explanations to the regulation of 7 January remain valid. However, according to the rule of non-retroactivity, the change of the PIT act in such a wording will have an obligatory character as regards the salaries from February this year. In other words, there are planned changes in the rules of calculating advance payments for PIT from February this year, which will be binding for all remuneration payers indicated in the draft regulation – indicates Adam Allen, tax adviser, partner in Thedy & Partners.