When collecting tax, the payer calculates the amount of remuneration and deducts it from the amount of tax to be paid to the tax authority himself. The basis for determining the rate of remuneration is the Ordinance of the Minister of Finance dated June 28, 2022, on remuneration of payers and collectors for timely payment of taxes to the state budget (Journal of Laws, item 1377, hereinafter: the "Ordinance"). According to the Ordinance, the remuneration for timely payment of taxes to the state budget is 0.3% of the amount of such taxes collected by the payer.
After the implementation of the "Polish Order" by the legislator, the Ministry of Finance decided to temporarily increase the remuneration for timely PIT payments. According to the amended Ordinance, in the period from July 1, 2022, to December 31, 2023, the remuneration for taxpayers of tax calculated according to the tax scale is 0.6% of the amount of tax collected. As a general rule, for payments of other tax liabilities, payers will be remunerated at the basic rate of 0.3% of the tax collected.
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