A hole for 2022. Seven pitfalls to avoid in order to reach a favorable settlement with the tax office in your annual tax return [29.01.2023]

The changes introduced by the Polish government have brought a lot of uncertainty when it comes to settlements of businessmen and employees. Settling your annual income tax for 2022 could be the first difficult task in a very long time. For both employees and employers.

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Such a concentration of changes in taxes, which were additionally introduced during the year and cancel each other out, has long gone, and we have become accustomed to it. Therefore, the 2022 annual tax settlement promises to be difficult and complex.
Shortly after the entry into force of the new regulations, it became clear that their change was required, and in the first half of 2022, taxpayers were presented with a complete revision of the solutions that had been introduced a few months earlier. This confusion has resulted in substantial doubts among taxpayers about determining the correct method for settling income tax advances.

How to properly settle tax for 2022, what pitfalls to avoid – point out Lucyna Bluszcz, Director of the Tax Advice Department at EY Polska and Sebastian Majak, Consultant in the Tax Advice Department at EY Polska.

Offering the relief to the middle class, which was deducted from income as compensation for not deducting the health insurance premium, and then liquidated, in many cases presents a 2022 tax settlement challenge. After all, taxpayers will be settled for the full year without the relief, but at a tax rate Less (12% instead of 17%). Does this mean that taxpayers apply it Will they have to pay taxes?