On 17 March 2022 the Finance Minister signed a regulation on the extension of time for persons liable to corporate income tax to file the statement of income (loss) and pay the tax (“Regulation”).
Among other things, the Regulation extends until 30 June 2022 the time for persons liable to corporate income tax to:
- file their statement of income (loss) for tax year ended between 1 December 2021 (inclusive) and 28 February 2022 (inclusive);
- pay the tax due as reported in that statement, or the difference between the tax due on the income so reported and the total amount of advance payments due on a year-to-date basis.
The Regulation was published in the Journal of Laws on 18 March 2022 (Dz.U. z 2022 r. poz. 639).
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