On 30 August 2022, the Journal of Laws published the Finance Minister regulation of 29 August 2022 on the extension of certain deadlines for withholding agents to discharge their withholding tax duties (“Regulation”).
With respect to the representations to be filed by withholding agent’s management on form WH-OSC (for CIT) and WH-OSP (for PIT), the Regulation:
- extends the validity of a so-called initial representation until the last day of agent’s tax year in which the initial representation was made;
- extends the due date for a so-called closing representation until the last day of the month following the end of agent’s tax year in which the initial representation was made.
The Regulation entered into force one day after its publication, i.e. on 31 August 2022.
Note that the validity extension for initial representations applies only to representations made until 31 December 2022.
Also, as explained in the memorandum supporting the Regulation, the validity extension applies only to representations that were made on time and had not expired as at the Regulation’s entry into force.
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