New categories of payments may be made into tax account as of 1 July 2020

This is to let you know that Tax Code Article 61b relating to the tax account has been amended with effect as of 1 July 2020.

You may remember that, as of 1 January 2020, the tax account has been used to make payments of CIT, PIT and VAT as well as payments of non-tax governmental levies.

As of 1 July 2020, there are new categories of payments for which the tax account is available. In accordance with Article 61b(1) of the Tax Code, payments of taxes, charges and non-tax governmental levies which are to be made to tax offices (so this does not apply to such payments as real estate taxes or local levies) shall be made either into the bank account of the relevant tax office or into the tax account.

The Finance Minister will issue a regulation specifying which taxes, charges and non-tax governmental levies will be made using the tax account. Currently no such regulation has been issued and we will keep you posted on the progress of this legislation.

In addition, if payment of a given category is made using the tax account but proves ineffective for technical reasons, the tax office should be expected to account for it as appropriate. This is because the explanatory memorandum for the bill to enact the discussed change indicates that the tax authorities have already pursued such a practice under the law in force as of 1 January 2020, which means there is no need to introduce a transitional provision for the purpose.

If this issue pertains to your business and you are interested in our assistance, please contact us.

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. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.