Deadlines for CIT for 2022 extended to 30 June 2023

Deadlines for CIT for 2022 extended to 30 June 2023

Deadlines for CIT for 2022 extended to 30 June 2023
On 21 March, the Regulation of the Minister of Finance extending the deadlines for corporate income tax returns by three months was published in the Journal of Laws. Will the deadline for submitting financial statements also be postponed under the new regulation?

CIT-8 by 30 June 2023

The Regulation of the Minister of Finance of 16 March 2023 on extending the deadlines for certain corporate income tax obligations comes into force on 22 March 2023.

This regulation extends until 30 June 2023 inter alia the following deadlines:

  • submitting a CIT annual return on the amount of income earned (incurred loss) in the tax year that ended between 1 December 2022 and 28 February 2023,
  • paying the tax due reported in the CIT return, or the difference between the tax due on the income reported in this return and the sum of the advance payments paid for the period from the beginning of the year.

The extension of deadlines for the CIT for 2022 applies to all taxpayers.

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Financial statements - deadlines in 2023 unchanged

There will be no extension of reporting deadlines in 2023, and the final deadline for reporting obligations is 3 months after the end of the financial year.

It should be noted down that for entities whose financial year is equal to the calendar year in 2023, the deadlines are as follows:

  • by 31 March 2023 - the preparation of financial statements,
  • by 30 June 2023 - the approval of the financial statements,
  • by 15 July 2023 - submission of the financial statements to the relevant court register.

Learn more:  Financial statements for 2022 - deadlines

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CIT annual returns and financial statement preparation

Outsourcing of accounting

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Agata Nie┼╝ychowska
Agata Nie┼╝ychowska
Tax Director