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Facilitations in Tax Residence Certificate

Facilitations in Tax Residence Certificate

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.

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