New deadlines for paying PIT advances and flat-rate income tax

On June 1st, 2020, the regulation of the Minister of Finance on the postponement of deadlines for the transfer of income tax advances and a flat-rate income tax by some tax remitters [Regulation] entered into force. The Regulation provides for:

1. Postponement of the deadline for payment of tax advances collected by tax remitters in March and April 2020

Pursuant to art. 52o of the Personal Income Tax Act, deadline for paying PIT advances / flat-rate income tax collected in March and April 2020 from :

• employment relationship, outwork relationship or co-operative employment relationship and benefits from social insurance paid by work establishments,
• services rendered under a mandate contract, a specific task contract, and on copyright and related rights

– was postponed until the 1st of June 2020.

The Regulation has extended the above deadline till:

1. August 20th, 2020 in respect of tax advances and flat-rate income tax collected by tax remitters in March 2020,
2. October 20th, 2020 in respect of tax advances and a flat-rate income tax collected by tax remitters in April 2020.

The only condition for benefiting from the above regulation is that the tax remitter suffered “negative economic consequences due to COVID-19”.

2. Postponement of the deadline for payment of tax advances collected by tax remitters in May 2020.

The Regulation stipulates that tax advances / flat-rate income tax on revenues indicated above collected by tax remitters in May 2020 can be paid till December 20th, 2020.

As in March and April 2020, the postponement of the payment of tax advances / flat-rate income tax for the month of May 2020 applies only to tax remitters who have suffered “negative consequences due to COVID-19”.

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If you are interested in obtaining further information, or would like to discuss the impact of the above changes please contact:

Anna Misiak anna.misiak@mddp.pl  tel. +48 22 322 68 88

Rafał Sidorowicz rafal.sidorowicz@mddp.pl tel. +48 22 322 68 88

or your advisor at MDDP.