The deadline for filing the annual CIT return is approaching – 30 June 2023.
We would like to remind you that the Ordinance of the Minister of Finance of 16 March 2023 on extending the deadlines for the performance of certain corporate income tax obligations extended until 30 June 2023 not only the deadline for filing the annual CIT return, but also the deadline for paying the tax due shown in the CIT return or the difference between the tax due on the income shown in the return and the sum of the advance payments paid for the period from the beginning of the year.
Who is a CIT taxpayer?
CIT taxpayers include.
- limited liability companies
- joint-stock companies
- limited joint-stock partnerships having their registered office or management board in Poland
- limited partnerships having their registered office or management board in Poland
- associations and foundations
- cooperatives
- ·organisational units without legal personality (e.g. educational establishments, housing communities except for companies without legal personality)
What is subject to CIT?
As a reminder, the subject of corporate income tax is the income earned by a company in a given tax year. Income is the sum of:
- income earned from capital gains and
- income earned from other sources of income.
Where and on what form should the annual CIT return be submitted?
The annual corporate income tax return should be submitted to the head of a particular tax office on form CIT-8.
