Completing the PIT-36L declaration (Act of July 26, 1991 on personal income tax (Journal of Laws 1991 No. 80 item 350)) applies to individuals who conduct business activity and settle their taxes according to general principles, using a flat income tax rate of 19%.
The PIT-36L return is filed by:
- Natural persons conducting business activity who have opted for a flat-rate form of taxation.
- Persons who derive income from rent, lease, or other sources, but only if they are taxed according to general principles.