New rules of income tax payment
As a result of amendments to the Corporate Income Tax Act dated 15 February 1992 taking effect, as of
1 January 2003 taxpayers may benefit from significant simplifications as regards income tax calculation and payment. Taxpayers are now authorized to pay income tax advances in a simplified form. This is essential due to the coming budgeting period and the selection of how to pay income tax advances in the next tax year.
New obligations and powers of the customs authorities
Since the Provincial Tax Colleges Act dated 27 June 2003 has taken effect, as of 1 September 2003 the customs authorities will e.g. take over, from the tax authorities, powers related to the assessment of excise duty and goods and services tax (VAT). Directors of customs chambers and heads of customs offices will obtain powers of the tax authorities as regards excise duty in domestic trade. They will obtain similar powers as regards the assessment of the goods and services tax in the case of importation, supervision over the trade in excise goods and verification of the legality of foreigners' stay and work in Poland.
This document is aimed at highlighting amendments to the law and making you aware of their extent.
This document does not constitute advice, opinion or clarification on tax obligations (tax advisory services) within the meaning of art. 2 of Tax Advice Act of 5 July 1996 or legal advice or opinion (legal assistance) referred to in art. 6 of the Legal Counsel Act of 6 July 1982. Before taking any decisions or actions, we recommend that you consult your advisor in order to obtain an opinion or advice of the scope of application of the law and proposed solutions.