Unfortunately, new anti-crisis law does not introduce material changes in the area of taxes. Again it does not contain solutions that would have direct impact on improvement of taxpayer’s cash flow.

Some hope could have been put in that regard in the Senate amendments to the draft new law that provided for exemption (under some conditions) of the PIT and CIT taxpayers (including those acting as tax remitters) from the income tax advance payments, a possibility of resignation from simplified income tax advance payments also for large taxpayers, or shortening to 7 days of the time-limit for return of funds kept on split payment accounts. The Sejm rejected those amendments at the final stage of the legislative process.

The following tax aspects of Shield 2.0 should be seen as positive:

  • extended time-limit for transfer of 1% of tax to public benefit organizations; Anti-crisis Shield 1.0 provides for a possibility to file the annual PIT declarations without fiscal penal consequences in the case of declarations filed by 31 may 2020; since the time-limit for transfer of 1% of tax is not adjusted to the later date of filing PIT declarations, the taxpayers filing their tax declarations after 30 April would not be able to transfer 1% of tax to public benefit organizations; Shield 2.0 introduced that possibility for PIT-OP declarations (filed by retired persons) or tax declarations filed  by 1 June 2020 (or tax declaration corrections filed by 30 June 2020);
  • a possibility to have the following introduced by commune council resolution:  
  1. exemption, or
  2. extension of the time-limit for payment of real estate tax instalments for land, buildings or building structures

also those occupied for business purposes by non-governmental organizations having the status of public benefit organizations whose cash flow deteriorated due to COVID-19

Aid for entrepreneurs

  • acknowledgment of the tax payment relief granted to taxpayers under the Tax Ordinance in connection with COVID-19 as public aid aimed at prevention of serious disturbance in economy in line with the European Commission communication (Temporary framework for state aid in order to support economy in the context of COVID-19 (2020/C 911/01) (OJ EU C 911 of 20.03.2020, p. 1); in practice, taxpayers will have a possibility to benefit from a higher level public aid up to 800 thousand euros (while the existing limit is 200 thousand euros);
  • extension to 30 September 2020 of the time-limit for filing the statement on the local transfer pricing documentation for PIT and CIT taxpayers whose fiscal or business year began after 31 December 2018 and ended before 31 December 2019;
  • extension to 31 December 2020 of the time-limit for attaching a group documentation to the local transfer pricing documentation for PIT and CIT taxpayers whose fiscal or business year began after 31 December 2018 and ended before 31 December 2019;
  • the possibility to retain the status of a tax group for taxpayers who will suffer negative economic consequences due to COVID-19 and thereby will not satisfy the profitability condition and the condition of absence of delayed tax liabilities (i.e. the conditions indicated in art.1a, section 2, point 1 letter d or point 4 of the Corporate Income Tax Act); that solution pertains only to the tax year that began before 1 January 2020 and ended after 31 December 2019 or the tax year that began after 31 December 2019 and ends before 1 January 2021;
  • making use the 3-month exemption from ZUS contribution payments will not be deemed taxpayers’ income on the ground of both personal and corporate income taxes regulations;
  • release from repayment of loans with interest granted to micro-entrepreneurs (in the amount of 5 thousand zlotys) will not be deemed income on the ground of both personal income tax and corporate income tax regulations

Other solutions

  • introduction of exemption from civil law sale transactions tax and virtual currency (cryptocurrency) exchange tax (as defined in the Act on Preventing Money Laundering and Terrorist Financing)
  • stopping the fiction of delivery of service during tax audits, customs - fiscal audits and tax procedures. Anti-crisis Shield 2.0 shows that not-collected letters – the dates of receipt of which was within the state of epidemic risk or the state of epidemic – cannot be treated as delivered during the announced period of epidemic risk or epidemic and before the end of the 14-day period following the date of lifting the those states. However, the said provision does not apply to audits or procedures involving the suspicion of committing an offense or fiscal offense and procedures referred to in section III b of the Tax Ordinance (on prevention of using financial sector for committing tax frauds)

Contact: 

Katarzyna Lisowska

starszy prawnik,
radca prawny

k.lisowska@gessel.pl