In connection with the changes concerning settlement of tax advances for personal income tax (provided for in the Act of 24th February, 2022 amending the Act on Personal Income Tax, the Act on Vocational and Social Rehabilitation and Employment of Persons with Disabilities and the Act on Tax on Extraction of Certain Minerals, which was published in the Journal of Laws of 9th March, 2022, No. 558), please find below information on the current legal status and recommendations for further proceedings.

  1. Legal status
  2. Tax payers’ obligations
  3. Resignation of the employee
  4. Tax remitter’s action if the employee will not submit statement of resignation
  5. Other changes
  1. Legal status

Therefore, below we present the most important issues – tax remitter’s obligations under the new regulations and recommendations for further action.

2. Tax payers’ obligations

3. Resignation of the employee

4. Tax remitter’s action if the employee will not submit statement of resignation

5. Other changes

If you have any questions or doubts – we remain at your disposal: office@advicero.eu or +48 22 378 17 10