Poland having called off the state of epidemic as of 16 May 2022 means the abolition or restriction of certain tax preferences and reliefs related to the COVID-19 situation. One of those preferences is the exemption from revenue tax on buildings, which will be lifted with effect from 1 June 2022.
As a result, taxpayers will have to resume applying the relevant general regulations governing this tax and as such will be required to:
- compute the tax for each month, and
- pay it to the tax office’s account on or before the 20th day of the month following that for which it is payable.
In this context, note that taxpayers required to pay revenue tax on buildings should compute the tax already for June 2022 and make the payment to tax authorities by 20 July 2022.
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