On the basis of Article 77 p. 61 of the Act of June 19th, 2020, on Subsidies for Interest of Bank Loans Granted to Entrepreneurs Affected by COVID-19 and on Simplified Arrangement Proceedings Due to COVID-19, to so called Anti-Crisis Act 1.0, Article 31ya was added introducing facilitations regarding CIT and PIT taxes:
- In the event of tax residence certificate without its validity term, if 12-months term of validity for the purpose of withholding tax, lapses during the epidemic state announced in connection with COVID-19, a tax payer may base of this certificate during the epidemic state and additionally for 2 subsequent months.
- During the pandemic state and additionally 2 subsequent months, the tax payer may use copies of certificates of residence if there are no justified doubts that information from the copy are consistent with the actual state.
- During the pandemic state and additionally 2 subsequent months, the tax payer may use certificates of tax residence for 2019 if the tax payer received additional statement from the debtor, that data on it is up-to-date.
The facilitations indicated above may be applied from June 24th, 2020. There is no possibility to apply them for payments before the above date.