CIT (abbreviation for Corporate Income Tax) - Corporate Income Tax
Everyone has heard of taxes, they are omnipresent and accompany us every day.
Usually, we simply accept that a tax will be added to a service, product or transaction.
But what exactly are taxes?
pay it to the tax author indonesia phone number example ty in due time.
So it is anyone who calculates and pays taxes to the appropriate authority.
Let us explain this using the example of income tax, which is paid on income.
In such a situation, the employee is a payer of personal income tax on the basis of remuneration, and the employer is the payer (it calculates the tax to be withheld from the employee's remuneration and pays this tax to the tax authorities).
One entity can be both the payer and the taxpayer at the same time when it runs a business and pays taxes independently.
The taxpayer is liable for tax liabilities with all his assets.
That is, for unpaid taxes.
Tax liability and tax obligation
A tax liability is an unspecified obligation resulting from tax laws to make a compulsory monetary payment in connection with the occurrence of an event specified in those laws.
For example: An entrepreneur sells wooden products. He issued a sales invoice on February 13, but the actual sale actually took place on March 15. For this entrepreneur, the tax liability for income tax will arise at the time of issuing the invoice, i.e. on February 13.
Individuals, if their place of residence is in the territory of the Republic of Poland, are subject to tax on all of their income (revenue) regardless of the location of the sources of revenue.
However, tax liability results from tax obligation.
This is the taxpayer's obligation to pay tax in the amount, on time and at the place specified in the provisions of tax law.
Tax return
Form of mandatory reporting of information for tax purposes.
Returns, lists, statements, reports and information that taxpayers, payers and collectors are obliged to submit under tax law.
These include PIT, CIT and JPK_VAT declarations.
They enable taxpayers to settle taxes due.
Deadline for submitting tax returns
The deadline for submitting the most popular declarations PIT-28 PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39 this year is April 30, 2024. If you are late with paying your tax, late payment interest will be charged.