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How to account for PIT?
Every person who works under a contract of employment or under a civil law contract must account for personal income tax (PIT). At the same time, pursuant to Polish law, businesses must pay PIT advances for their employees. Sole proprietors have various forms of taxation to choose from, such as tax brackets or flat tax. Those forms are defined not only by the PIT Act, but also by the Act on Flat Income tax on Certain Incomes Earned by Individuals (e.g. tax card, lump-sum tax on recorded revenues).
We discuss the most important PIT issues, and in this process we present, among others :
The Polish Deal effective as of 1 January 2022 requires that PIT and CIT taxpayers keep digital tax records and submit them to tax authorities.
New provisions of the Personal Income Tax Act ("PIT Act") and of the Corporate Income Tax Act ("CIT Act") have been in force since 1 January 2018.
The Personal Income Tax Act has been amended with effect from 1 January 2018 by virtue of the Act of 27 October 2017.
Taxpayers grant various non-salary benefits to their employees (e.g. accommodation, commuting allowance) as part of their business operations.
Renata Kabas-Komorniczak
Tax adviser (Poland)
Managing Partner
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Katarzyna Judkowiak
Partner
