On August 31, 2022, the Regulation of the Minister of Finance of August 29, 2022 on the extension of certain deadlines for the performance of obligations by payers in the field of flat-rate income tax entered into force.
According to the mentioned ordinance:
- the period of validity of the original declaration has been extended, in which the payer is released from the obligation to use the so-called the pay & refund mechanism from two additional months until the end of the tax year of the payer,
- the deadline for submitting a follow-up declaration has been postponed to the end of the month following the end of the tax year of the payer instead of – as it is now – by the seventh day of the month following after the expiry of the validity period of the original declaration.
Consequently, payers will be entitled to apply the preferential WHT rate or the WHT exemption, respectively, on the basis of the originally submitted WH-OSC statement until the end of their tax year (for payers with a tax year equal to the calendar year it will be 31 December 2022), and not until the end the end of the second month following the month in which the declaration was submitted, as previously provided for in the Act.
Unfortunately, the regulation does not regulate, inter alia, such issues as:
– how to do payers who submitted a declaration with errors,
– whether in the case of payers who submitted the original WH-OSC statement and the subsequent WH-OSC statement, there is an obligation to re-submit the WH-OSC statement within 30 days after the end of the year, as provided for in the above-mentioned regulation.
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