Double counting system for advance payments in 2022 in PIT law
March 2022
The system of calculating advance tax payments two times , i.e. according to the rules applicable in 2021 as well as under the provisions introduced by the so-called “Polish Deal” has been transferred from the Ordinance of the Minister of Finance to the PIT Act. There has also been a change in the rules for submitting the PIT-2 form. All of these changes were provided for in the Act of February 14, 2022, amending the Law on Personal Income Tax, the Law on Vocational and Social Rehabilitation and Employment of Persons with Disabilities and the Law on Tax on Extraction of Certain Minerals (Journal of Laws of 2022, item 558), which is effective as of March 10, 2022.