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Withholding tax services
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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.
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Opinions on the application of the exemption
An opinion is a document issued by a tax authority in which an exemption from withholding tax may be applied. Based on the said opinion, the remitter is entitled not to collect tax on payments made within 36 months from the date of obtaining the opinion.
The ICT services offered include support in preparing an opinion on the application of the withholding tax exemption pursuant to Article 26b(1) of the CIT Act in order to apply the exemption from the collection of lump-sum income tax on the receivables paid to the taxpayer referred to in Article 21(1)(1) or Article 22(1) of the CIT Act.
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Withholding tax settlement?
As part of withholding tax settlement, ICT offers:
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- 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.
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Reporting obligations
ICT offers support, among others In:
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- preparation and verification of IFT-2 / IFT-2R forms
- preparation and verification of CIT-10Z, PIT-8AR declarations.
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