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PIT 2023. Your e-PIT for 2022 – how to settle? Relief, when tax refund, deadlines [PORADNIK]

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PIT settlements for 2022 will start soon. On Wednesday, February 15, the Ministry of Finance will make tax settlements available as part of the Your e-PIT service. This year, taxpayers will settle their accounts with the tax office for the first time in accordance with the rules of the so-called Polish Order.

PIT for 2022 – who and from when can settle in the Your e-PIT system?

Electronic tax returns for 2022 will be available on February 15. From the morning, as part of the Your e-PIT service, you will be able to settle accounts with the tax office using tax returns already pre-filled by the tax office, such as PIT-37 and PIT-38.

PIT-28 and PIT-36 will also be available in the system, excluding income from business and special departments of agricultural production. PIT-DZ will be a novelty in 2023. This is information about the data of children entitling to a relief for families 4+.

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We can accept and send the tax declaration prepared by the tax office. We can also make corrections to it, for example, add reliefs that we want to use and which the tax office did not take into account at this stage.

We have until May 2 to settle our taxes. “The PIT-37 return unchanged by the taxpayer will be automatically accepted on May 2, 2023. In this case, submitting the return will not require any taxpayer activity” – explained Ministry of Finance.

PIT-36 or PIT-37 – which tax return to submit?

What declaration should we make? From the most popular, that is PIT-37, are used by persons who had revenues obtained and settled through payers. Therefore, PIT-37 will be filled in by full-time employees, contractors and those persons for whom tax advances are calculated and collected by the payer (e.g. employer or principal).

People with income from many sources, including some without the intermediation of the payer (employer), choose PIT-36. PIT-36 is intended, for example, for economic activity. This form is used by those persons who independently calculated the income tax advance and paid it to the tax office. It concerns, for example, taxpayers who conducted non-agricultural business activity or obtained income from rent, sublease or lease. It is worth remembering that PIT-36 is addressed to people settling according to the tax scale.

How to calculate the tax? Tax scale

A tax scale is used to calculate the tax on income determined according to general rules, for example in the case of an employment contract. Income from full-time employment is combined with other income that is subject to taxation according to the tax scale, e.g. from a pension, from a contract of mandate.

Here is the tax scale in 2022:


This means that when the tax base is up to PLN 120,000. PLN tax is 12 percent. minus the amount reducing the tax PLN 3,600, and above PLN 120,000 PLN tax is PLN 10,800 plus 32 percent. surplus over 120 thousand. zloty.

“When determining the amount of tax according to the tax scale, you take into account the amount reducing the tax. The amount of this amount depends on the amount of income (the basis for calculating the tax)” – explains the Ministry of Finance.

How and where to file a tax return?

PIT for 2022 year can be submitted electronically via e-Declarations or in the Two e-PIT service available on the e-Tax Office website. Another option is to fill out the print traditionally, in paper form.

“You can take the tax return in paper form to the tax office or send it to the office by post, preferably with a return receipt requested. Please note that the tax return should be posted at the post office of the public operator (Poczta Polska) before the deadline for submitting the tax return” – explained on government website.

How do I sign my tax return?

“The declaration submitted in paper form should be signed by hand” – indicated the tax office. On the other hand, in the case of an electronic tax return submitted via the Twoj e-PIT service, you need to log in to the e-Tax Office website using:

– login.gov.pl – i.e. a trusted profile, e-ID or electronic banking; – mObywatel application; – tax data – it is about PESEL or NIP, date of birth, the amount of income from the settlement for 2021, the amount of income from one information from payers for 2022 (e.g. PIT-11), which is confirmed by the amount of overpayment or to be paid from settlements for 2021 (if at least one of these amounts is “0” (zero), you need to log in to the Twoj e-PIT service only using login.gov.pl or the mObywatel application).

“After logging in, sending a tax return via the Your e-PIT service does not require additional verification” – explained.

PIT 2023 – when is the tax refund?

When can a taxpayer expect a refund in the event of an overpaid tax? This deadline depends on the method of filing the tax return.

If the taxpayer settled PIT for 2022 electronically, for example in the Twoj PIT system, the tax office has 45 days to return the overpayment. The deadline is counted from the date of sending the tax return, unless the tax return was submitted automatically – then the deadline is counted from the day following the day on which the deadline for submitting the tax return expires. In practice in recent years tax refund with electronic settlement, it was much faster than 45 days.

If you submit your tax return on paper, the tax office has three months to refund the overpayment.

The deputy head of the Ministry of Finance, Artur Soboń, said earlier that the value of returns for 2022 will be about PLN 7 billion higher than in the previous year. – This will happen because the tax rate was reduced by 5 percentage points (in July) (from 17 percent to 12 percent – ed.), because civil law contracts were not covered by the free amount, so if someone had a contract of mandate, then He definitely overpaid.

Earlier, we reported that tax refunds can count on, among others, pensioners who have benefits in excess of 2,500 gross per month. The refund will be due to the fact that initially the surplus over PLN 2,500 was taxed at the rate of 17 percent, and then 12 percent was introduced. retroactive to January 1.

PIT for 2022 and tax surcharge. What to do?

If the submitted tax return indicates the need to pay additional tax, the taxpayer may pay it in cash, e.g. at the tax office or cashless. Importantly, from 2020, the tax in the event of a transfer is paid to an individual tax micro-account.

A taxpayer who settles PIT in the Your e-PIT system can pay tax via this service by selecting the “pay tax” option.

– We estimate that 1.2 million taxpayers will have to make subsidies in the annual settlement (PIT, personal income tax – ed.) for 2022, which is less than in previous years. In 2021, 2 million taxpayers had to pay subsidies, he informed Saturday.

He reminded that last year the income tax free amount was increased to PLN 30,000. PLN and tax threshold, above which income is covered by 32 percent. tax. – If we had not carried out these changes, the number of taxpayers who could count on the subsidy would be many times greater, and larger amounts would also be paid. After the changes, these amounts are much lower – said Deputy Minister Soboń.

In his opinion, taxpayers who earned income from several sources and exceeded the threshold of PLN 120,000 must take into account the need for a subsidy. PLN, so they were covered by the 32% rate, as well as those who paid advances according to the rules of 2021, because then they did not cover the entire tax due.

PIT 2022 – donation to OPP

A request to transfer 1.5 percent. tax – a year ago it was 1 percent. – for a public benefit organization (OPP) is included in the tax return. Just enter the KRS number of the selected public benefit organization and the amount you want to donate. This amount may not exceed 1.5 percent. the tax due, rounded down to full tens of groszy.

If we want the support to be allocated for a specific specific purpose, it can be specified in the field provided for this purpose in the tax return.

If we make an annual settlement using the Your e-PIT service, the tax return prepared by the tax office will automatically indicate the OPP to which part of the tax was transferred in the previous year (provided that the given OPP is still on the List of OPPs that have the right to receive 1.5 percentage of tax). If a specific goal was indicated in the tax return for the previous year, the same specific goal will be indicated in the declaration for 2022.

Of course, you can change the data on the selected public benefit organization PBO, as well as the specific goal.

PIT 2022 – is it possible to settle accounts with your spouse in the Twoj e-PIT service?

As part of the Your e-PIT service, you can settle accounts with your spouse. The tax return is submitted only by the spouse who appears first on the tax return and thus submits a declaration of authorization by his/her spouse to submit an application for joint taxation of their income.

This statement is made under pain of criminal liability for false testimony.

PIT 2022 – relief for the young

Persons who are under 26 years of age and who have earned income under an employment relationship, contract of mandate, graduate apprenticeship, apprenticeship or maternity allowance are exempt from tax up to a certain income threshold. The relief for young people is up to PLN 85,528 in a tax year.

As the tax office states on its website, persons who obtain only income that is fully covered by the relief are not required to submit an annual tax return.

PIT 2022 – zero PIT relief for seniors

Seniors can, however, take advantage of the relief referred to as zero PIT for seniors. The solution can be used by people who, despite being entitled to a pension, resign from collecting it and are professionally active.

Earnings earned as part of a full-time job, from a contract of mandate concluded with a company, and income from non-agricultural economic activity are exempt from the tax. However, there is also a limit here – up to PLN 85,528 per year.

PIT 2022 – child relief

You can also use the account child allowance. The deduction in the PIT return is due to children: minors (under 18), regardless of age, if in 2021 they received a care allowance (addition) or a social pension, or until the age of 25, if they study or study in Poland or abroad, and their annual income did not exceed PLN 3,089 (except for a survivor’s pension).

However, there are limits for one child. In a tax year, they cannot exceed the amount of PLN 112,000 in the case of married couples and PLN 112,000 in the case of single parents.

“If you exercised parental authority in relation to two or more children – the relief is granted regardless of the amount of your income” – explained on the government website.

Main photo source: DAREK DELMANOWICZ/PAP

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