What to do if you forgot to submit your PIT tax return or made a mistake?

An entrepreneur who made a mistake in the annual PIT tax return should correct it. If, on the other hand, she or he has forgotten about his or hers duties towards the tax office, submitting active grief will allow him or her to avoid penalties. You should, as you hopefully know, submit 2021 tax return the 2 of May this year.

Failure to file your tax return on time will be considered an offence and may be fined. Pursuant to Art. 48 § 2 of the Fiscal Penal Code, a fine may be imposed with a fine not exceeding five times the amount of the minimum wage, i.e. in 2022 PLN 15,050. However, representatives of tax authorities emphasise that each case is considered individually.

Forgot PIT – then “active grief”

What if the taxpayer has just realised that she/he has forgotten the settlement? To avoid penalties, you should submit the so-called active grief. It is an institution provided for in Art. 16 § 1 of the Fiscal Penal Code, which allows the avoidance of punishment. In practice, it means a written admission of the taxpayer of the fault of not submitting the tax return on time. According to the Ministry of Finance, active grief is submitted to the competent head of the tax office, who serves the taxpayer.

This can be done in writing (on paper or electronically) or orally for the record. To facilitate the submission of an active grievance, it is available as one of the services on the e-Tax Office website at taxki.gov.pl. You do not need an electronic signature to use the service, it is enough to log in via login.gov.pl (i.e. a trusted profile,

A letter containing such repentance should be addressed to the tax office competent for the given taxpayer. Tax regulations do not specify the content of such a letter specifically, but it is important that the taxpayer is identified in it, the period for which he was to submit the tax return and the reasons for failure to meet the deadline.

At the same time, the taxpayer should submit an overdue annual tax return. If it results in the necessity to pay the tax, it should be paid extra with interest. Currently, their rate is 12 percent. on an annual basis. When we want to calculate the amount of interest for a specific number of days, it is worth taking a look, for example, at the online tax portal (taxki.gov.pl), where we can find an interest calculator for the period of interest to the taxpayer.

Incorecct data – then what?

It also happens that the taxpayer provided incorrect data in the tax return, e.g. did not show all the income or did not take advantage of the tax relief he was entitled to. Has the right to submit a PIT correction within five years.

It does this by submitting the correct version of the declaration. This means that the testimony for 2021 submitted in 2022 can be corrected by the end of 2027. Importantly, the regulations do not provide for a limit of corrections. The testimony can therefore be corrected, if necessary, even many times, not exceeding the five-year limit.

However, there are other limitations. The right to correct the declaration is suspended for the duration of the tax proceedings or tax inspection – within the scope covered by this proceeding or inspection. This entitlement is still granted after the end of the tax inspection or tax proceedings – to the extent not covered by the decision determining the amount of the tax liability.

It must be remembered that from 2019 delay in the PIT settlement does not mean the loss of the right to settle together with the spouse. Also, a person who settles accounts jointly with the child does not lose this right, even if he is late with the settlement. The condition is, of course, the submission of a declaration, preferably with active regret.

Source: Rzeczpospolita


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