{"id":1537,"date":"2023-01-26T21:58:53","date_gmt":"2023-01-26T20:58:53","guid":{"rendered":"https:\/\/szabo.pl\/?p=1537"},"modified":"2023-01-26T21:58:57","modified_gmt":"2023-01-26T20:58:57","slug":"10-misconceptions-about-the-annual-personal-income-tax-declarations","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2023\/01\/26\/10-misconceptions-about-the-annual-personal-income-tax-declarations\/","title":{"rendered":"10 misconceptions about the annual personal income tax declarations"},"content":{"rendered":"\n

In this article I collected a set of frequent misconceptions regarding the annual PIT declaration(s). All of these I heard from actual Clients This list is a „TOP 10” only and can be continued infinitely. I hope you find it useful. If there is a misconception you heard about and might be worthy to discuss it in details, please let me know!<\/p>\n\n\n\n

1. They will prepare for me at work<\/h2>\n\n\n\n
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Nope. This is the biggest misconception I ever heard and the most frequent one.<\/p>\n\n\n\n

I heard about promises from some team leaders, lower-mid level managers, HR partners regarding this, but when the time of the declaration arrived it turned out that the dear tax payers is left alone with their declaration, because nobody has time for that at the office, it is not allowed for the employer to prepare the tax declaration of an employee, for one reason of for another, anyway everyone is busy, anyway everybody does it for themself.<\/p>\n\n\n\n

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„But I received the PIT-11-et”<\/h3>\n\n\n\n

Sure you did! The income statement<\/strong> on the PIT-11 form has to be delivered by the employer until the last day od February to each employee whom salary was paid in the previous year. This might be a nice form including lots of data, but this will not be your tax declaration<\/strong>.<\/p>\n<\/div>\n\n\n\n

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Foto: Lara Jamerson<\/a> <\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n

„They said it was submitted”<\/h3>\n\n\n\n

Who did tell you that? Is it really enough for you, when someone says it was submitted? What if someone else would ask you the question: When did you file your declaration? or How much was the payable tax amount on your previous declaration? <\/p>\n\n\n\n

Yes, there might occur questions like that and in some situations you might need to answer these. In case somebody else would prepare your declaration for you, make surem that<\/p>\n\n\n\n

  1. the tax office received it,<\/li>
  2. it takes into consideration all the possible tax benefits you are entitled to,<\/li>
  3. it has the correct bank account number for the purpose of any refund,<\/li>
  4. that bank account number is the same one you provided to the tax office earlier on the ZAP-3 form,<\/li>
  5. in case of any payables, these items were transferred to your individual tax account before the deadline.<\/li><\/ol>\n\n\n\n

    „But I had only one employer”<\/h3>\n\n\n\n

    Yes, in that case you still need to submit your declaration. If the local tax office finds that you did not file your declaration until the deadline, they prepare one for you. based on the data they have. Taking into consideration the possibilities provided by the current system of payroll accounting, taxes, tax benefits, discounts and contributions, you might have tax overpayment receivable or income tax payable as well. In case there is tax payable on this declaration prepared for you by the tax office, you are obligated to pay it before the deadline, This means, you are already late with your tax payment and interests have to be calculated. You will find out about the amount, when you receive a subpoena in a registered letter, certainly with the added administrative costs.<\/p>\n\n\n\n

    It is naturally possible that the tax office is not aware of some circumstances, that might provide discounts on your taxes, So if you pay a little attention, these payable items might not appear at all.<\/p>\n\n\n\n

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    2. No I will get back my tax<\/h2>\n\n\n\n

    If you would receive it back, why would you pay it? Sure, there is the phrase of „tax return<\/strong>” known in the literature, but it should be understood as the act of filing your tax declaration.<\/p>\n<\/div>\n\n\n\n

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    Andrea Piacquadio<\/a><\/strong> fot\u00f3ja a Pexels<\/a><\/strong> oldal\u00e1r\u00f3l<\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n

    Personal Income Tax is the sort of tax that we pay only one time each year<\/strong>. Yes, the employer pays it monthly, entrepreneurs, landlords do pay it monthly\/quarterly, etc. All of these payments during the year are only down payments on personal income tax. The clearing of the down payments during the year is done together with the annual declaration. If the sum of down payments exceed the tax amount calculated on the declaration, you will receveiv tax return. In case the calculated tax is higher than the sum of your tax down payments, you are obligated to pay that tax – accordingly – until the deadline of the annual declaration.<\/p>\n\n\n\n

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    3. One PIT-11 from my recent employer is enough<\/h2>\n\n\n\n

    If you worked for one employer in the given calendar year, this is true. If your employment ended in the year before the current one, but your salary was paid already in this year, you should expect to receive an income statement from that previous employer.<\/p>\n\n\n\n

    To sum up, there should be a statement on every income, PIT-11, PIT-8AR, PIT-8C or other. If you had income from multiple sources, than your declaration prepared based on one source will be incorrect (and the error will be discovered earlier than you think).<\/p>\n<\/div>\n<\/div>\n\n\n\n

    4. I am not Polish citizen, I do not have to prepare tax declaration<\/h2>\n\n\n\n

    You have to. If you had income from Poland and from the following two statements at least one is applicable for you, you have to submit PIT declaration.<\/p>\n\n\n\n

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    1. You spent at least 183 days in Poland through the calendar year (The 183 days do not necessarily follow each other, it can be randomly interrupted a number of times that is mathematically feasible)<\/li>
    2. The center of your personal or economic interests is located in the territory of Poland.<\/strong><\/li><\/ol>\n\n\n\n

      Factors determining the center of personal interests are:<\/p>\n\n\n\n