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Deadline for CIT for 2019 Extended

Due to coronavirus epidemic, the Polish Minister of Finance issued the regulation extending the deadline for filing tax declarationa and paying tax by legal persons.

Deadline Before Change

Pursuant to Article 27 sec. 1 of the Legal Person’s Income Tax Act, legal persons, by the end of the third month of the following year, are obliged to file to the relevant tax office a tax declaration and also pay, within this time limit, the tax due. In general, the daclaration should be filed and the tax should be paid until the end of March of each year.

CIT Form And Tax util May 31st, 2020, and for Some Entities Even Longer

Article 50 of the Tax Oridnance Act gives the Minister of Finance the possibility to issue a regulation extending the deadlines set out in tax law. Because of the coronavirus, the minister made use of that possibility. On the basis of the regulation of the Minister of Finance issued on March 27th, 2020, the dedline for filing the CIT form and paying the tax was extended, for most legal persons, until May 31st, 2020. In case of some entities, icluding public benefit institutions, the dadline was extended even more – until July 31st, 2020.

Regulation Is Already in Force

The above regulation was published on March 27th, 2020 and is already binding – according to § 3 it came into force on the date of its promulgation. Companies and other legal persons for sure gained two additional months (and in some cases even four months) and they do not have to file CIT forms and pay tax until March 31st, 2020. However, it is a pity that entrepreneurs were usure about that until the last possible moment. The ragulation may have been issued few weeks earlier.

Tomasz Korolko
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