Important date: It will be with the Tax Office You can settle the tax for 2024 from February 15. Then in the electronic system of your e-pit They will appear already completed tax declarations. Some people could do it in January. This applies to people who run a business and have data to settle PIT-36 and PIT-36L.
Excess payment: Some taxpayers can see an overpayment there during the settlement, which will appear when we pay to the tax office higher tax than we were obliged. Then the tax office will pay the taxpayer the so -called tax refund – to the taxpayer's bank account or by post. However, in exceptional situations, even when we are entitled to such an overpayment, we may not receive it.
Tax refund not for everyone: When is the tax refund after completing PIT is not available? First of all, it will not be given to a person who is in arrears with fees towards the tax office. In this case, the overpayment is not refundable, but is intended to cover the backlog. It will happen, for example, If we do not pay a mandate or rtv subscription. The tax refund may not be paid if the taxpayer has to regulate current tax liabilities towards the office. Then interest for late payment will be added. That's not all.
Watch out for debts: The tax refund will also not go to the taxpayer's account, which is in arrears with the repayment of the debt. Then the bailiff can take over the overpayment. Earlier he must submit an appropriate letter to the Tax Office. Importantly, if the debtor also has unregulated arrears in the tax office, he has priority to take over his overpayment. In both cases, however, the tax office should inform the taxpayer by letter that For the above reasons, he will not receive a tax refund. You can also voluntarily renounce the overpayment. The taxpayer may submit an application for crediting the overpayment in whole or in part against future tax liabilities.
See also: Watch out for a change in a popular relief. More on this subject in the text “The limit in the child's relief has changed. We provide a new amount”.
Source: taxes.gov.pl