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Thursday, May 30, 2024

PIT settlement for 2022. Tax trap in PIT-36. “Officer’s approach is absurd”

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The Polish Order, introduced last year, gave the opportunity to retrospectively change the form of taxation. Entrepreneurs who were on a lump sum can go on a scale, which can be very profitable. However, as “Rzeczpospolita” notes, a minor oversight on the part of the taxpayer may mean problems with the tax office.

according to the daily, when settling taxes for 2022, entrepreneurs can switch from the linear tax rate PIT or a lump sum on a tax scale. Reducing the tax rate by 5 percentage points (from 17 to 12 percent) can be very noticeable in the pocket. However, it turns out that you need to be more than very careful. “Rzeczpospolita” describes the story of an entrepreneur who, due to skipping one square he ran into trouble in his testimony.

The entrepreneur settled in 2022 by paying a flat tax. When he was given the opportunity to change, he wanted to take advantage of it, because the settlement according to the scale turned out to be more favorable for him and he submitted the annual tax return on the PIT-36 form, and not the PIT-36L form appropriate for the flat tax.

Tax administration officials disputed the testimony. Because the man did not mark the square on the choice of taxation according to the scale in the tax return. He indicated that it was an oversight due to the placement of the field in the form. It is not at the beginning of the declaration, where, for example, there is a choice whether we settle jointly or individually, but only in the “Additional information” section with item number 60 among many other fieldsl.

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The opportunity for a lower tax is gone

According to “Rzeczpospolita”, for tax officials such an explanation is not convincing. Without checking this box, there is no option to change taxation. The entrepreneur must stick to the flat tax. The Treasury referred to the provision of the amendment to the Polish Order, which shows that the choice made after submitting the tax return, in which we showed the revenue from operations, has no legal effects.

Tax advisors are surprised by this position of the tax office. – The provision cited by officials states that an entrepreneur cannot go on the scale if he has previously submitted a statement on the PIT-36L form. Nothing of the sort happened in this case – says Jacek Leśniewski, tax advisor at Alo-2 law firm. At the same time, he notes that the square hidden on the other side of the declaration should not be more important for officials than the will of the taxpayer expressed by submitting the appropriate form.

“The attitude of the officials is absurd. The regulations cannot be interpreted contrary to their purpose – comments Grzegorz Gębka, tax advisor at the GTA law firm. – Such traps must not deprive the rights guaranteed by law – he adds.

Main photo source: Warsaw Grand / Shutterstock

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