Soon there will be changes in the submission of the annual PIT tax return. The Ministry of Finance wants the PIT declaration to be submitted to any tax office.
Everything indicates that it may be as early as next year the taxpayer will be released from the obligation to submit his PIT declaration to a strictly defined tax office. The planned changes were announced by Deputy Finance Minister Magdalena Rzeczkowska.
You can submit your PIT tax return to any tax office
The change that the Ministry of Finance is working on concerns exempting taxpayers from the often onerous obligation to submit an annual PIT declaration at the tax office competent for the taxpayer.
“The taxpayer will not be tied to a specific tax office (…). We plan to implement such functionalities over the next year. The taxpayer will be able to submit the declaration anywhere in Poland, regardless of the place of residence or running a business in Poland “- reported Magdalena Rzeczkowska, deputy finance minister and head of the National Tax Administration, according to the ISBnews.pl website.
In which office should I settle my PIT 2022?
Since the information provided by the Deputy Minister of Finance is not yet reflected in the form of a legal act, annual PIT settlements for 2021, settled in 2022, should still be submitted in the light of the old rules. In which office should I settle my PIT 2022?
The current provisions of the Personal Income Tax Act impose on taxpayers obligation to submit PIT returns to the relevant tax offices. The jurisdiction of the tax authorities is determined by the provisions of the Tax Ordinance of August 29, 1997. Pursuant to Art. 17 §1 “unless the tax laws provide otherwise, the local jurisdiction of the tax authorities shall be determined according to the place of residence or the registered office address of the taxpayer, payer, collector or entity mentioned in art. 133 § 2.“. Moreover, the minister competent for public finance “may determine by regulation the cases in which, in the event of a change in local jurisdiction during the tax year or the tax period, the competent tax authority is an authority other than the authority competent for the place of residence (…)” .
More on this subject in the guide “Which tax office should I send my tax return to?”.
Annual settlement PIT-36 PIT-37 Your e-PIT