The government has just published draft regulations to again defer the entry into force of the new withholding tax mechanism. This is the sixth such deferral for CIT and fifth for PIT.
The current deferral remains in force only to 30 June 2021.
According to the drafts, the new withholding tax mechanism will be deferred until 31 December 2021.
The new drafts are available here (in Polish):
- CIT: https://legislacja.rcl.gov.pl/projekt/12347855/katalog/12794489#12794489
- PIT: https://legislacja.rcl.gov.pl/projekt/12347854/katalog/12794446#12794446
Also, the Finance Ministry are working in parallel on legislation intended to change withholding tax rules. We will keep you up-to-date on the progress of all work on this legislation.
If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries.
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