{"id":3650,"date":"2026-07-19T13:41:42","date_gmt":"2026-07-19T11:41:42","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/preparation-of-pit-37-declaration\/"},"modified":"2026-07-19T13:43:40","modified_gmt":"2026-07-19T11:43:40","slug":"preparation-of-pit-37-declaration","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/en\/2026\/07\/19\/preparation-of-pit-37-declaration\/","title":{"rendered":"Preparation of PIT-37 declaration"},"content":{"rendered":"<p>The PIT-37 declaration, referred to in the Act of 26 July 1991 on personal income tax (Article 45), is a form used for the annual settlement of personal income tax for individuals who earn income mainly from employment contracts, contracts of mandate, contracts for specific work, and other sources that do not require keeping accounting books (Journal of Laws of 2022, item 24). The purpose of the PIT-37 declaration is: Annual income tax settlement \u2013 enables calculation of the income tax due based on the income earned and deductible costs. Reporting reliefs and deductions \u2013 allows the taxpayer to claim applicable tax reliefs and deductions, which may reduce the tax liability.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>preparation-of-pit-37-declaration<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[87,412],"tags":[],"class_list":["post-3650","post","type-post","status-publish","format-standard","hentry","category-en","category-opis-uslug-en"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3650"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3650\/revisions"}],"predecessor-version":[{"id":3721,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3650\/revisions\/3721"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}