Mrs Hanna Filipczyk PhD, the tax advisor and Of Counsel w Enodo Advisors commented in “Gazeta Prawna” (Legal Journal Daily) the provisions introducing the National Treasury Administration regarding the parties to the court administrative proceedings in cases of filing appeals against individual tax rulings.
The amendments to the PIT Law that has just entered into force assumes that the taxpayers (individuals) who earn their income solely from the tax remitters (including pension/disability authorities) will no longer be obliged to prepare and file annual tax returns themselves. The tax office will help them out with this obligation.
The taxpayers may submit VAT returns within 25 days after the end of month or calendar quarter. Naturally, 25 days is the maximum deadline and earlier submission of the VAT return is perfectly admissible.
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