Czasopismo Puls Biznesu

PIT remitters often use personnel and payroll service providers or tax consultancies to ensure tax and filing compliance. A questions arises if you may engage a subcontractor to timely make monthly PIT payments once it receives the necessary amount from you.
Under the Taxes Management Act, a tax may be paid by a third party if the tax amount is no more than PLN 1,000, but the Finance Minister says this law only applies to taxpayers. If such third party payment is made on behalf of a PIT remitter, the tax authorities may well claim that the tax has not in fact been paid and so the remitter is in arrears.

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