The Ministry of Finance has announced a project extending by half a year the deadline for the payment of PIT advances and flat-rate income tax by the taxpayers most affected by the COVID-19 pandemic.
The obligation to make advance payments for income tax and the flat-rate tax to the tax micro-account applies to contribution payers, including entrepreneurs, also those running sole proprietorships. Due to the pandemic, the deadlines for advance payments were postponed twice: in March and June this year, and another change is now being planned.
The Minister of Finance is now proposing a further extension of the deadlines for the payment of PIT advances and for flat-rate income tax, more specifically for advance payments for:
The draft regulation of the Minister of Finance, Funds and Regional Policy provides for the extension of the deadlines for the payment of advances:
The new regulation is intended to cover only payers and taxpayers affected by the negative consequences of COVID-19, who, as of 30 September 2020, have run business activities listed in the regulation, including, inter alia, the following ones:
However, not all businesses that have suffered losses as a result of the introduced restrictions and restrictions are included in the new regulation. Hotels, film clubs and cinemas, for example, will not benefit from the possibility of extended advance payments` deadlines, but they have been forced to temporarily suspend or significantly reduce their operations.
Here is the list of Polish Classification of Activities (PKD) codes for activities, eligible to benefit from the extended deadlines, listed in the draft regulation: 47.71.Z, 47.81.Z, 47.82.Z, 47.89.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 74.20.Z, 77.21.Z, 82.30.Z, 85.51.Z, 86.90.A, 86.90.D, 90.01.Z, 90.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Zi96.04.Z.
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