The PIT-28 tax return must be completed by individuals who derive income from business activities and from rental, lease, or other sources that are taxed on a lump-sum basis (Act of July 26, 1991, on personal income tax (Journal of Laws 1991 No. 80, item 350).
The PIT-28 return is filed by:
- Individuals who conduct business activity and have opted for flat rate taxation.
- Individuals who earn income from rental, lease or other sources that are taxed on a lump-sum basis.