1. Postponement of the deadline for paying tax and tax arrears
The currently binding regulations provide for the submission of an application for the postponement of deadline for paying tax and tax arrears together with interest due.
The proceedings are initiated solely at a taxpayer’s request, and the application is granted in cases justified by the taxpayer’s important interest or public interest.
2. Instalment schedules
Taxpayers may submit an application for dividing the payment of tax or tax arrears into instalments. The applicant should propose the number and amount of instalments, however, the authority is entitled to create a payment schedule at its own discretion. As it is in the case of the postponement of payment deadline, a positive decisions will be issued in cases justified by the taxpayer’s important interest or the interest of a party.
3. Cancellation of tax arrears
A taxpayer may also apply for the cancellation of tax arrears, the entire amount or its part. The proceedings are also carried out at the taxpayer’s request (the regulations provide for few exceptions when tax arrears are cancelled automatically, without taxpayer’s intervention).
4. Limitation on tax advances during the year
For income taxes paid in the form of advances, the legislator provides for another option that seems worth considering. The tax authorities may limit the collection of tax advances if the taxpayers proves that the advances calculated according to the existing rules would be disproportionally high when compared to the amount of tax due. In such case, the proceedings are also initiated solely at the taxpayer’s request.
Documents necessary for initiating the proceedings:
- Application for the postponement of the deadline/payment in instalments/cancellation of tax arrears;
- Declaration on the financial situation together with financial data;
- ORD-HZ declaration;
- In case of de minimis aid:
- Confirmation of benefiting from de minimis aid within last two years, or declaration on the amount of de minimis aid received in this period, or a declaration on not benefiting from such an aid in this period;
- A form stating information presented when applying for de minimis aid or form stating information presented when applying for de minimis aid in case of businesses providing services performed in general economic interest;
- financial statements for last 3 financial years prepared in compliance with the Polish Accounting Act.
Jeśli potrzebują Państwo wsparcia zachęcamy do kontaktu z naszym ekspertem, Danielem WIĘCKOWSKIM:
Tax Director at RSM Poland
tel. +48 61 8515 766
fax +48 61 8515 786