On 7 November, President Andrzej Duda signed an amendment to the Act on Personal Income Tax.
Unlike the law on November 12, this signature is much quieter in the media. And wrong, because it has a lot of weight for millions of taxpayers whose life has the opportunity to be much simpler.
The tax office will complete the testimony for the taxpayer
The amendment simplifies the arrangements and imposes on tax authorities the obligation to supplement tax returns for taxpayers. In addition to current accounting methods (paper or electronic statements), a new form will be made – completing the testimony from the National Fund administration.
KAS will prepare tax returns for all taxpayers and the taxpayer will decide to use such a simplification. The possibility of annual settlement of personal income tax will apply to taxpayers who settle in isolation, along with their spouse, in the way provided for parents only.
Under the provisions of the amended act, KAS will complete the taxpayer's testimony without the need to submit any application. It will be simple and it is already done.
You will do everything electronically, but remember the concessions
The tax return prepared by KAS will be made available to taxpayers in electronic form in an application available on the tax portal. The testimony may be supplemented, for example, with the account number to refund the undue payment. When processing the prepaid application, it will be possible, as previously explained by the Ministry of Finance, to ask for appropriate discounts – for example for children.
However, it is worth remembering that the system will not give us anything "for us". If the form does not complete, it means we simply will not get the money. The same applies to 1%. tax for a selected public interest organization (OPP) – in the form we have to set ourselves.
Endorsements completed by the National Fund administration will be available from 15 February to 30 April (deadline for submission of PIT). The taxpayer will still be able to settle alone.
Most of the provisions of the amended Act enter into force on 1 January 2019.