Whether the information provided

Afrinrubi

The method of calculating advance payments is described in detail in the Personal Income Tax Act. % tax - on income that does not exceed PLN , % tax - on income over PLN , If the employee submits to the payer a declaration that he or she intends to preferentially tax his or her income jointly with his or her spouse or as a single parent, the payer will collect % of the tax on the income obtained for all months of the tax year. An employee can submit a number of declarations and applications to the contribution payer that affect the collection of income tax advances.
  
Starting from there has been a significant change in the scope of data included in the PIT- declaration submitted to the employer. We described in detail and extensively what changes were introduced to the PIT- form in phone number list the linked publication. In addition, tax explanations were issued by the Minister of Finance on completing PIT- , which you can read about in the linked publication. No liability of the payer for incorrect collection of PIT advances due to the taxpayer's fault - changes from A new provision has been introduced in the Personal Income Tax Act, which will apply from.



It follows that the payer will not always be responsible for incorrect collection of income tax advances. If the understatement or failure to disclose the tax base by the payer resulted from the use by the payer of applications or declarations submitted by the taxpayer that affected the calculation of the advance payment, the payer is not liable for incorrect collection of the advance payment for income tax. The introduced change in regulations allows the payer of PIT advances to be released from liability to the tax authority for irregularities that may arise due to the employee's fault. In such cases, the payer does not have full knowledge by the employee is true and complete.