Settlement of PIT 2021 – by when? Important dates

Dominika Florek2022-01-12 06:00editor of Bankier.pl

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2022-01-12 06:00

Tax timetable, i.e. the most important dates for PIT settlers [Kalendarium]
Tax timetable, i.e. the most important dates for PIT settlers [Kalendarium]
photo: Konektus Photo / / Shutterstock

The time for tax settlements is coming, the first PIT forms will be submitted by employers soon. We check by when the tax forms should be completed and we remind you who can count on a faster refund of overpaid tax. Here is the tax timetable.

It will be possible to submit tax returns PIT-36, PIT-36L, PIT-37, PIT-38 and PIT-39 from February 15 to April 30, 2022 People who fill in PIT-28 have a shorter time to submit tax returns – the form should be settled until March 1, 2022 However, the shortest deadline applies to PIT-11 forms – payers have time until January 31, 2022 for their preparation and delivery to the appropriate tax office. In turn, employees should receive PIT-11 by the end of February.

  • PIT-11 – a form filled in by workplaces and other employing entities,
  • PIT-28 – for taxpayers “on a lump sum”,
  • PIT-36 – declaration for people running a business on general terms,
  • PIT-36L – printing for entrepreneurs using flat tax,
  • PIT-37 – the most popular print for people who receive income only through the payer,
  • PIT-38 – for taxpayers who have earned income from the sale of securities, company shares, derivative financial instruments or the exercise of rights under them,
  • PIT-39 – filled in by persons who have obtained income from the private sale of real estate or the exercise of rights related to real estate.

When will taxpayers get their tax refund? It is better to fill in PIT forms online, it guarantees faster return of overpaid income tax. The tax office has up to 45 days to refund the tax overpayment in the case of an electronic return. Taxpayers who submitted a paper PIT form will wait longer. In such a situation, the tax office has up to three months to return. The sooner the tax form is submitted, the sooner the taxpayer will receive the money.

The first question that arises in the PIT settlement for 2021 concerns the appropriate type of printing. Taxpayers choose PIT form appropriate for a given type of income / incomethey received in the last tax year. The table below presents short characteristics for each PIT declaration.

Which form to choose for PIT settlement for 2021?

Form

Deadline for submission

Who is PIT for?

PIT-11

January 31, 2022

PIT-11 are filled by workplaces, legal persons or other employing entities, including agricultural cooperatives.

PIT-28

March 2, 2022

PIT-28 for people who have chosen lump-sum taxation on recorded revenues for earned income:

– from non-agricultural economic activity (e.g. individual activity, partnerships: civil, general),

– from the sale of processed agricultural products from own crops, breeding or rearing,

– as part of agricultural retail trade,

– lease, sublease, tenancy, sub-lease or other similar agreements.

PIT-36

April 30, 2022

PIT-36 people settle accounts:

– running a business subject to general taxation (17 or 32 percent tax rate),

– running special departments of agricultural production taxed on general principles (tax rate of 17 or 32 percent),

– receiving income from abroad,

whose minor children receive income (it is shown in PIT / M).

PIT-36L

April 30, 2022

PIT-36L intended for people running a business or special departments of agricultural production applying flat tax (rate: 19%)

PIT-37

April 30, 2022

PIT-37 are filled in by persons who have obtained income taxed under general rules only through the payer:

– from an employment relationship (including a cooperative employment relationship),

– from a business relationship and homework,

– copyrights and other property rights,

– national retirement or disability pensions, pre-retirement benefits,

– from pre-retirement allowances, receivables for membership in agricultural production cooperatives or other cooperatives involved in agricultural production,

– from cash benefits from social insurance,

– from activities performed in person (e.g. from mandate contracts);

z – e benefits paid from the Labor Fund or the Guaranteed Employee Benefits Fund.

PIT-38

April 30, 2022

PIT-38 are settled by people who receive income from:

– sale of: securities, borrowed securities, derivative financial instruments and the exercise of rights resulting from them, shares in companies with legal personality,

– acquisition of shares in companies with legal personality,

– taking up contributions in cooperatives in exchange for in-kind contributions other than an enterprise or its organized part.

PIT-39

April 30, 2022

PIT-39 for people who settle income from the sale of real estate, cooperative ownership right to a flat or business premises, right to a single-family house in a housing cooperative, perpetual usufruct right to land, other things

Own study by Bankier.pl

The PIT form can be submitted both in traditional paper form and electronically. In order to submit tax forms online, taxpayers can use the government platform Your e-PIT. The following shipping services are available: PIT-28, PIT-36, PIT-36L, PIT-37 and PIT-38. When settling income tax, you can also use commercial programs available online or downloadable for devices.

DF

Source:
Dominika Florek

Editor of Bankier.pl. PhD student at the University of Economics in Wrocław. He deals with consumer issues, and also follows news in the SME sector. It monitors the offer of banking products for companies, preparing account rankings for entrepreneurs.

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