As of January 2021, there is a new service model for taxpayers in tax offices, which is part of the wide-ranging "Customer at the heart of National Revenue Administration KAS" programme. The changes introduced are aimed at clarifying the competence of tax offices.
The service for the largest taxpayers with the most complex business operations now takes place in a single office of national reach, and for large entities in specialised "tailor-made" WUS tax offices. Revenue verification has also changed and there is centralisation introduced for the payers of withholding tax.
As of 1 January 2021, the largest taxpayers, i.e., the entities whose annual revenue exceeds EUR 50 million net, are served by one specialised tax office of national reach - the 1st Mazovian Tax Office in Warsaw (I MUS).
The 1st Mazovian Tax Office (I MUS) in Warsaw will settle:
Another change involves the identification of 19 specialised tax offices to serve large entities including:
In all specialised tax offices, including those of national reach, as before, taxpayers and payers of excise duty, gaming tax and tax on the extraction of certain minerals will not be settled.
Ordinary tax offices will serve taxpayers (including legal persons and organisational units) whose revenues do not exceed EUR 3 million and who:
The next element of changes is the centralisation for the withholding tax. Since 1 January 2021, all WHT settlements have been processed by Lubelski Tax Office in Lublin.
The centralization also covered the service of investment and pension funds. The 2nd Mazovian Tax Office in Warsaw (II MUS) was identified to serve these entities.
The role of the office is to provide tax settlements for, among others:
Since 1 January 2021, the way in which revenue is verified has also changed. If an entity submits financial statements prepared in accordance with the provisions of the Accounting Act or in accordance with IAS, the classification into the category of taxpayers and payers to be served by specialised tax offices is made on the basis of the revenue reported in these financial statements and not the revenue reported in the CIT tax return.
However, it should be noted that at present to determine the competence of the office, the revenue is calculated on the basis of data for 2019, unless the tax year does not overlap with the calendar year, and then the data for the most recent tax year which ended no later than in 2019 shall be taken into account.
All the changes described above may raise concerns among taxpayers with regard to assignment to the competent office. These fears are unfounded, as from 1 January 2021 there is an automatic categorisation of entities, so taxpayers do not need to submit notifications about the change of office.
The CIT return is submitted:
Any corrections to declarations/statements/information drawn up after 31.12.2020, regardless of the period to which they relate, shall be submitted to the office competent as of 1 January 2021.
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