This is to alert you to recent public tax rulings issued by the Minister of Finance on the application of certain provisions of the PIT Act, namely:
- public tax ruling of 11 September 2020 on the employee’s fixed income on company car use for private purposes,
- public tax ruling of 15 September 2020 on the application of 50% income deduction to author’s fees.
In the public tax ruling of 11 September 2020 the Minister of Finance confirmed that the employee’s fixed income in respect of use of the company car for private purposes specified in Article 12.2a of the PIT Act (PLN 250 or PLN 400) comprises also costs of operation, including costs of fuel financed by the employer.
In the public tax ruling of 15 September 2020 the Minister of Finance provided details of how to apply 50% income deduction to the author’s fees, as referred to in Article 22.9.3 of the PIT Act, in particular the issue of how to determine and properly document the author’s fees.
Below please find links to the full text of these rulings:
If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.
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This Newsletter 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. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.