Withholding tax services

According to payment of  receivables to non-residents, taxpayers are required to calculate and collect withholding tax (WHT). In selected situations, it is possible to take advantage of the preferences included in the act of personal income tax, the act of corporate income tax or one of the international agreements for the avoidance of double taxation.

One of the conditions is to have a residence certificate and a declaration of compliance with the conditions entitling to take advantage of the preferences. The alternative is to have an opinion on using the withholding tax exemption.

Withholding tax settlement​

As part of withholding tax settlement, ICT offers:

    • identification of transactions that may result in withholding tax obligations
    • analysis of the application of preferences to a given entity in the form of exemption, non-collection of tax or the application of a preferential tax rate resulting from national regulations or double taxation agreements
    • support in developing a due diligence procedure
    • support in the preparation of the necessary documentation as part of the settlements made
    • support in determining the beneficial owner
    • verification of beneficial owner.

Reporting obligations

ICT offers support, among others In:

    • preparation and verification of IFT-2 / IFT-2R forms
    • preparation and verification of CIT-10Z, PIT-8AR declarations.

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