Tax return is not just an annual return
At the outset, it is worth clarifying that a declaration under the Tax Ordinance Law is not just the popular PIT-36, PIT-37 or any other annual return. The aforementioned law clarifies that tax returns, in addition to annual returns, are also any lists, statements of reports and other information that taxpayers are required by law to submit.
Types of pitches: not only PIT-36 and PIT-37 are important
Browsing through the Ministry of Finance’s website, it’s not hard to see that the number of forms labeled “PIT” is sizable. The numerous types of pits that the fiscal uses are unfortunately a testament to the complexities of the Polish tax system. However, a system that does not forgive mistakes – there are serious consequences for not paying taxes, so it is worth checking in advance that all the declarations we file are correct. Pay special attention to the following types of stand-alone forms:
- PIT-2 – an employee’s statement authorizing the employer to reduce the monthly advance income tax payment by the reducing amount.
- PIT-6 – a declaration for farmers engaged in so-called special departments of agricultural production, on the basis of which they later receive a decision on the amount of PIT advances.
- PIT-8C – a form issued by a financial institution that informs the tax office and the taxpayer of the annual amount of capital income.
- PIT-11 – a form provided by the payer, which informs the employee and the tax office of the amount of income, expenses, income and advance payments for income tax in a given year.
- PIT-16 – a form containing an application for the application of tax card settlements.
- PIT-16A – a declaration that informs the taxpayer after the end of the year about the amount of health premiums that were paid and deducted from the tax card in each month.
- PIT-28 – a tax return for those accounting for lump sums on registered income.
- PIT-36 – tax return for entrepreneurs settling under the tax scale and other persons who are required to pay PIT advances themselves on at least part of their income.
- PIT-36L – a variant of the PIT-36 return, which must be filled out by those who are required to make their own contributions under the flat tax.
- PIT-37 – the most popular return, which is filled out by people who pay PIT advances through a payer (usually full-time employees and contractors).
- PIT-38 – a return used to account for capital gains (e.g., from the sale of securities).
- PIT-39 – a tax return that must be completed by those who receive income from the private sale of real estate or cooperative ownership of an apartment.
- PIT-OP – statement regarding the transfer of 1% of tax to a public benefit organization.
It is worth knowing that there are also special additional types of pitches. We are talking about the PIT-36S, PIT-36LS and PIT-28S forms. They are a variant of the regular tax returns(PIT-28, PIT-36 and PIT-36L) that can be filed by a person ordering accounts after a deceased businessman.
In addition to the declaration, attachments will also be important
The types of pitches presented above are not all the forms that a self-employed tax preparer should know about. You also need to keep in mind the attachments for the declaration. The following attachments can be attached to the sample PIT-36 return: PIT/B, PIT/D, PIT/M, PIT/O, PIT/ZG, PIT/BR, PIT/DS, PIT/MIT, PIT/IP, PIT/PM, PIT/NZI, PIT/Z, PIT/WZ, PIT/SE, PIT-2K, SSE-R and a certificate of residence. Also crucial is the PIT/B, which must be filled out by those earning income from business activities.
