Tuesday 2 May was the last deadline for submitting the PIT statement for 2016. What to do if we have not fulfilled our obligation and have not submitted a declaration? First of all, do not panic. Consequences can be avoided.
- In the case of submitting a statement after the statutory deadline, the taxpayer is threatened with consequences resulting from the Fiscal Penal Code. The amount of the mandate that may be imposed on the taxpayer is between 1/10 and twice the minimum wage. This year it is between PLN 200 and 4 thousand. - explains Agnieszka Pietrzyk, Deputy Head of the Third Tax Office Warsaw-Śródmieście.
A taxpayer who fails to testify in time must take into account the possible consequences. They can be avoided by submitting, together with the testimony, the so-called institution of active grief. This institution is available to any taxpayer who did not fulfil the obligation to submit a statement on time and will inform the Tax Office in good time about the offence.
Pursuant to Article 16 of the Act of September 10, 1999. - of the Fiscal Penal Code (k.k.s.) :
It is not punishable for a tax offence or fiscal misdemeanour who, after committing a criminal act, notified the law enforcement authority about it, disclosing the relevant circumstances of the act, in particular the persons cooperating in its commission.
An active grievance is ineffective if the tax office finds out that the taxpayer has failed to comply with the obligation to submit a statement and starts checking activities. In such a case, an active grievance will not protect you from the consequences.
- It should also be remembered that if the tax to be paid is based on the return, it must be paid. Only then is the active regret filed effective and allows to avoid penal and fiscal consequences. Submitting a statement and paying the tax after the deadline do not release the taxpayer from the obligation to pay accrued interest. The tax not paid on time becomes a tax arrears on which it is charged. Currently, the amount of interest is 8% per annum. - summarizes Agnieszka Pietrzyk.Source: newsrm.tv