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The payer’s rights will be extended by submitting an application for overpayment in certain situations – such an amendment to the PIT Income Tax Act was prepared by the Ministry of Finance. After the amendment, the payer will be able to apply for overpayment if, as a result of collection by the flat-rate payer, an overpayment in this tax has arisen. Currently, such an application can only be submitted by a taxpayer.

Art. 31 d will be added to the PIT Act, which will allow the payer to apply for overpayment, if as a result of the collection by the payer of the flat-rate tax referred to in article 2. 30 of the Act, there was an overpayment in this tax. Now, in such a situation, the payer has no right to apply for overpayment – only the taxpayer is entitled to this option.

“The specificity of the flat-rate tax, levied at source, is that it is not accounted for in the tax return. The taxpayer does not receive any information from the payer about the tax collected and may not know that an overpayment may have arisen. We can deal with such a situation this year, because the act of June 9, 2022 increased the limit of the objective exemption, from PLN 3,000 to PLN 4,500 annually, concerning the value of benefits received by retirees or pensioners in connection with their contract with their previous workplace”- indicates the Ministry of Finance.

According to the ministry, there have already been situations where, for example, in the first half of the year, the payer transferred the pension to a pensioner in the amount exceeding PLN 3,000 and charged a flat-rate income tax of 10% on the surplus above this amount. As a consequence, however, an overpayment in the flat-rate tax arose.

“The proposed article will simplify the procedure for applying for an overpayment in such a situation. Instead of many taxpayers’ requests to the tax authorities, there will be one request for overpayment from the payer. After receiving the overpayment, the payer will be obliged to immediately transfer it to the taxpayer ”- emphasize the project promoters.

The introduction of changes is provided for in the government bill amending the act on corporate income tax and certain other acts. The draft was submitted to the Sejm on August 25, 2022.

Most of the new regulations will enter into force on January 1, 2023.