Post by account_disabled on Nov 6, 2023 23:08:50 GMT -6
The payer has time to submit this declaration until the last day of the second month following the month in which PLN million was exceeded before , this had to be done no later than the date of payment of tax for the month in which the threshold of PLN million was exceeded . from October , , the deadline for submitting a follow-up declaration has been extended to the end of the month following the end of the tax year. A follow-up declaration is a declaration by the payer in which he confirms.
That nothing has changed since the submission of the original declaration in terms of meeting the conditions for tax exemption or applying a preferential rate. The new deadlines apply to claims paid after December , . It is also worth recalling that from philippines photo editor January , , payers can use copies of taxpayers' residence certificates regardless of the value of payments. Until the end of , a copy of the certificate was legally valid up to PLN , . PLN in payments - above this amount you had to have the original certificate, which was often difficult to obtain from a foreign entity. Withholding tax – summary From January , , if payments subject to WHT for interest.
Licenses and dividends exceed the threshold of PLN million to one entity per year, entrepreneurs paying remuneration tax payers are first obliged to collect withholding tax at the basic rate without taking into account the reduced rate or exemption. After exceeding this threshold, they can use the pay and refund mechanism, i.e. pay the tax due and then receive a refund of the overpayment. Those entrepreneurs for whom this solution is inconvenient may try to obtain the right to a preferential rate or tax exemption.
That nothing has changed since the submission of the original declaration in terms of meeting the conditions for tax exemption or applying a preferential rate. The new deadlines apply to claims paid after December , . It is also worth recalling that from philippines photo editor January , , payers can use copies of taxpayers' residence certificates regardless of the value of payments. Until the end of , a copy of the certificate was legally valid up to PLN , . PLN in payments - above this amount you had to have the original certificate, which was often difficult to obtain from a foreign entity. Withholding tax – summary From January , , if payments subject to WHT for interest.
Licenses and dividends exceed the threshold of PLN million to one entity per year, entrepreneurs paying remuneration tax payers are first obliged to collect withholding tax at the basic rate without taking into account the reduced rate or exemption. After exceeding this threshold, they can use the pay and refund mechanism, i.e. pay the tax due and then receive a refund of the overpayment. Those entrepreneurs for whom this solution is inconvenient may try to obtain the right to a preferential rate or tax exemption.