The annual tax return forms

2017-02-27 PIT-16A

Designed for a taxpayer who submits a tax card. When using the method for the first time, one must submit two forms: PIT-16 and PIT-16A.
PIT-16A is a declaration of the national health insurance contributions that have been paid and deducted from the tax card in each of the tax year’s months.
This PIT must be submitted by January 31^st for the previous tax year.

PIT-28

Designed for a taxpayer liable for a lump-sum tax related to e.g. rental income or a small business.
The document covering previous tax year must be submitted by January 31^st

PIT-36

This PIT is designed for the taxpayers who, regardless of the amount of income sources, have:
1) Run a non-agricultural business taxed on the basis of general rules where the tax scale has been applied,
2) Received an income:
- From letting, subletting, leasing, subleasing or other similar contracts taxed on the basis of general rules,
- In relation to which they were personally responsible to pay advance tax,
- From income sources located outside Poland,
- From other sources, taxed on the basis of general rules, and where any taxpayer concerned was not expected to cover a down payment e.g. material awards.

In this self-assessment tax return incomes from different sources are merged together, including full-time job (except for the ones taxed using lump sum, tax card or linear tax). Hence, persons covered by PIT-36 are NOT required to fill in PIT-37.

PIT-36 is submitted by April 30^th for the previous tax year.

PIT-36L

Should be completed by a taxpayer who chose to pay linear income tax on:
- a business where linear tax is applied,
- special types of agricultural production where linear tax is applied.

This self-assessment tax return does not merge incomes from other sources. For this reason, should one have worked in a full-time employment, one must fill in and submit PIT-37.

PIT-36L is submitted by April 30^th for the previous tax year.

PIT-37

It is designer for a taxpayer whose income is taxed using general rules (as per the tax scale) and the income was paid solely by the taxpayer’s employer.

To be covered by PIT-37 one:
- Cannot run own business
- Cannot run a farm within the special agricultural sector,
- Cannot have minor children’s who earn an income which would have to be added to his own income,
- Cannot benefit from any loss-related reductions.

The income must originate from sources based in Poland and result from a contracted employment.
PIT-37 is to be submitted by April 30th for the previous tax year.

PIT-38

This type of PIT is designed for the taxpayers who made capital gains on either shares purchased (i.e. dividends) or on a disposal of:

• a) shares (e.g. on a stock exchange),


• b) loaned shares (‘shorting’),


• c) financial derivatives or the rights attached to them,


• d) company shares.

PIT-38 is to be submitted by April, 30^th.