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Declaration submitted to the employer. We described in detail and extensively what changes were introduced to the PIT- form in the linked publication. In addition, tax explanations were issued by the Minister of Finance on completing PIT- , which you can read about in the linked publication. No liability of the payer for incorrect collection of PIT advances due to the taxpayer's fault - changes from A new provision has been introduced in the Personal Income Tax Act, which will apply from.
It follows that the payer will not always be responsible for incorrect collection of income tax advances. If the understatement or failure to disclose the tax base by the payer resulted from the use by the payer of phone number list applications or declarations submitted by the taxpayer that affected the calculation of the advance payment, the payer is not liable for incorrect collection of the advance payment for income tax. The introduced change in regulations allows the payer of PIT advances to be released from liability to the tax authority for irregularities that may arise due to the employee's fault. In such cases, the payer does not have full knowledge whether the information provided by the employee is true and complete.
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Summary The change in the regulations regarding the release of and certainly made all payers happy. Collecting salary advances is a very responsible task, especially nowadays, when tax regulations change so often. Each employee should be aware that he or she is fully responsible for the information provided. It is worth paying attention to the instructions addressed to persons submitting the declaration, which can be found on PIT- . There is information there that providing untruths or concealing the truth and thereby exposing the tax to a reduction may result in liability provided for in the Fiscal Penal Code. Employees should not underestimate this information.
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