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PIT-36. Change of taxation on the scale for 2022

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People who used the flat-rate tax or paid a lump sum on registered income in 2022 can choose the tax scale, reminds the Ministry of Finance. The Ministry of Finance adds that this can be done using the PIT-36 or PIT-36S forms.

According to the Ministry of Finance, taxpayers who choose this solution will be able to settle their taxes using the 12% tax rate. PIT rates in the first range of the tax scale for the entire previous year. At the same time, the Ministry stipulates that if the taxpayer first submits PIT-28 (PIT-28S) or PIT-36L (PIT-36LS), he will no longer be able to select the tax scale in PIT-36 (PIT-36S) for the income (revenue) shown therein, even if he submits PIT-36 (PIT-36S) 36S) on time.

PIT-36 – change of taxation on the scale for 2022

As indicated, if the tax scale for income from 2022 is selected, z business or special sections of agricultural production taxed with a flat tax in PIT-36 (PIT-36S), taxpayers show income which they taxed with a flat tax in 2022. The choice of the tax scale can be made only by taxpayers who used the flat tax before July 1, 2022. Advance payments for individual months or quarters, which taxpayers should calculate and pay at the rate of 19%, are shown in PIT-36 (PIT-36S) as advances due without the need to convert them according to the tax scale.

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In turn, the choice of the tax scale for revenues from 2022 from business activity taxed with a lump sum on registered revenues means that in PIT-36 (PIT-36S) taxpayers show revenues that in 2022 they taxed with a lump sum on registered revenues. The tax scale can only be selected by taxpayers who used lump sum taxation on registered income before July 1, 2022. The lump sum on registered income for individual months or quarters, which taxpayers should calculate and pay, is shown in PIT-36 (PIT-36S) as advances due without the need to convert them according to the tax scale. Before submitting the tax return, taxpayers set up a tax book of revenues and expenses and on its basis calculate income from business activity under the rules applicable to taxpayers keeping a tax book of revenues and expenses.

On the other hand, the choice of the tax scale for revenues from 2022 from the sale of processed plant and animal products taxed with a lump sum on registered revenues means that in PIT-36 taxpayers show revenues from the sale of processed plant and animal products, which in 2022 they taxed with a lump sum on registered revenues . The choice of the tax scale can be made only by taxpayers who used lump sum taxation on registered income before July 1, 2022. The lump sum on registered income for individual months or quarters, which taxpayers paid, is shown in PIT-36 as payments made on account of income tax.

As stated Ministry of Finance, if the tax scale is selected for private rental income from 2022 taxed with a lump sum on registered income, in PIT-36 taxpayers show private rental income, which in 2022 they taxed with a lump sum on registered income. The lump sum on registered revenues for individual months or quarters, which taxpayers paid, are shown in PIT-36 as payments made on account of income tax.

PIT for 2022 – the settlement has started

On Wednesday, February 15, the PIT settlement period for 2022 beganwhich will run until May 2. Settlement is possible via the Internet, e.g. using the Your e-PIT service. This is a service offered by the National Revenue Administration. In order to use it, you need to log in to the e-Tax Office, at the Taxpayer.gov.pl website, and select the Your e-PIT service. It consists in the automatic preparation and making available by the National Revenue Administration of the annual tax return of natural persons.

Read also: Your e-PIT – how to log in?

Main photo source: Shutterstock



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