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.

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.

Tax reporting

Within the offered ICT services, it offers support in the preparation of a declaration on the non-deduction of tax at source or on the application of a preferential rate of this tax. We also offer support in filling in the forms: IFT-2R, PIT-8AR.

IFT-2R is information about the amount of income (income) obtained by taxpayers of corporate income tax who do not have their registered office or management in the territory of Poland.

PIT-8AR is a declaration of lump-sum personal income tax sent by tax payers who calculated, collected and paid the tax during the year.

Current advisory services

Within the scope of offered ICT services, it offers advice during the procedure of determining overpayment and return of WHT.

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