Offer for individual clients

We prepare annual PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, and PIT 39 settlements

WE PREPARE ANNUAL INCOME TAX SETTLEMENTS.

WITH US, YOU CAN COMPLETE YOUR ANNUAL TAX SETTLEMENTS WITHOUT LEAVING HOME.

WE’RE HERE TO HELP YOU AND SAVE YOU TIME.

, Annual settlement

Declaration of the amount of earned revenue, the amount of deductions and the flat rate of tax paid on registered income. Such settlements are filed by taxpayers who chose flat rate taxation for lease or business income.

A form designed for taxpayers to whom Article 45, Paragraph 1 of the Act of 26 July 1991 on Income Tax for Individuals (Journal of Laws of 2010, no. 51, item 307, as amended), hereinafter referred to as the “Act”, applies, and who, regardless of the number of revenue sources:

  1. conducted (i) non-agricultural economic activities, taxable on general principles using the tax scale, or (ii) special agricultural production taxed on general principles using the tax scale
  2. earned revenue from (i) lease, sublease, or other similar agreements, taxed on general principles, (ii) for which they were obliged pay tax advance, (iii) from revenue sources located abroad, and (iv) from other sources taxed on general principles using the tax scale, from which neither the payer nor the taxpayer was required to pay in advance during the tax year
  3. benefit from the exemption under Article. 44 Paragraph. 7a of the Act (i.e. tax credit)
  4. are obliged to make additions pursuant to Article 44, Paragraph. 7f of the Act,
  5. are obliged to add to their income the income of minor children
  6. to reduce loss of income from previous years
  7. indicate a flat rate of income tax, as referred to in Articles 29, 30, and 30a of the Act, if the tax was not collected by the payer
  8. indicate the due income tax referred to in Article 30e of the Act. In the case of spouses claiming joint taxation, at least one of the spouses must meet one of these conditions.

The PIT-36 form is designed for both taxpayers taxed on individual income and for those filing jointly with their spouse or as single parents, including for persons who are resident for tax purposes in an EU or EEA member state other than or Poland, or in Switzerland, for revenues listed in Article 29 Paragraph 1 of the Act, taxed under the terms of Article 27 Paragraph 1 of the Act, i.e. using the tax scale.

A form designed for taxpayers who conducted non-agricultural business or special agricultural production taxed under the terms of Article 30c of the Act of 26 July 1991 on Income Tax for Individuals (Journal of Laws of 2010, no. 51, item 307, as amended), hereinafter referred to as the “Act”. The PIT-36L Form PIT-36L is intended only for taxpayers filing individually.

A form is designed for taxpayers to which Article 45 Paragraph 1 of the Act of 26 July 1991 on Income Tax for Individuals (Journal of Laws of 2010, no. 51, item 307, as amended), hereinafter referred to as the “Act”, applies, and who during the fiscal year:

  1. received income exclusively through a payer from sources located on Polish territory, taxable on general principles using the tax scale, with particular respect to:
    • remuneration and other income from a service relationship, an employment relationship (including a cooperative relationship) and outwork,
    • state pensions and benefits (including structural pensions and social pensions),
    • retirement benefits and retirement allowances
    • receivables from membership in agricultural production cooperatives or other cooperatives engaged in agricultural production
    • monetary benefits from social insurance
    • stipends
    • revenues from activities performed in person (including commission contracts, management contracts, sitting on supervisory boards, fulfilment of social obligations, and sporting activities),
    • income from copyrights and other property rights
    • benefits paid from the Labor Fund and the Guaranteed Employee Benefits Fund,
    • payment for work of those temporarily arrested and convicted
    • accounts receivable from activation contracts
  2. do not engaged in non-agricultural economic activity or special agricultural production taxed on general principles using the tax scale
  3. are not obliged to add the revenue income of minor children
  4. do not reduce revenue with losses from previous years. In the case of spouses filing jointly, the above conditions apply to both spouses.

Taxpayers who do not meet the abovementioned conditions, to which Article 45, Paragraph 1 of the Act applies, must fill in a PIT-36 form. Form PIT-37 is designed for taxpayers filing individually, jointly with a spouse, or as single parents, including for persons who are resident for tax purposes in EU or EEA member states other than Poland or in Switzerland, for revenues listed in Article 29, Paragraph 1 of the Act are taxed based on rules laid down in Article 27, Paragraph 1 of the Act, i.e. using the tax scale.

A form intended for taxpayers who, over the fiscal year, obtained revenues from:

  1. remitted disposal of:
    • securities
    • borrowed securities (short sale),
    • derivative financial instruments and the exercise of rights resulting therefrom
    • shares in companies
  2. with respect to the acquisition of shares in companies or deposits in cooperatives in exchange for an in-kind contribution in a form other than the company or its organized part

A form is designed for taxpayers who during the fiscal year earned revenues from the sale of property and property rights acquired or constructed after December 31, 2008, taxed on the principles set out in Article. 30e of the Act of 26 July 1991 on Income Tax for Individuals (Journal of Laws of 2010, no. 51, item 307, as amended), hereinafter referred to as the “Act”.

Deadlines

PIT 28

Declarations must be submitted by 31 January of the year following the tax year. If this deadline falls on a Saturday or other non-working day, the last day of the period is considered to be the next working day.

PIT:  36, 36L,38,39

In accordance with Article 45 of the Act, the declaration must be submitted by 30 April of the year following the tax year (according to the provision of the tax statute). If this deadline falls on a Saturday or other non-working day, the last day of the period is considered to be the next working day.

Additional services

Corrections / Clarifications of filed declarations

We also prepare the corrections and clarifications for previously-submitted taxpayer declarations by about which the tax office expressed doubts or requested amendments.

Electronic submission of declarations

Upon additional order, we may send the yearly tax declaration electronically.

Required documents

Documents needed to prepare the settlement

  • Documents on the basis of which revenues were earned may be, depending on the type of settlement:
    • PIT-II
    • PIT-40
    • PIT-8C
    • confirmation of transfer to a bank account
    • notarial and other deeds.
  • If you have children and if you meet the conditions for settlement, please provide the names, surnames, dates of birth and identity numbers of your children
  • if in a given tax year, donated to a charitable organization listed here http: //www.pozytek. gov.pl/Wykaz,Organizacji,Pozytku,Publicznego,3666.html, please provide confirmation of payments as well as the KRS data of such organization(s)
  • Data for the donation of 1% of your yearly tax to a charitable organization (the KRS number and name of such organization, and if needed the specific purpose). If you do not have a choice, we can choose for you.
  • Contact details

You can send us the documents by email and we will send you back the completed declaration with instructions for further steps. We can also send a declaration electronically and send you the declaration with confirmation of electronic submission. As a result, you can complete the entire procedure without leaving home.

Prices and time of settlement

We invite you to contact us by phone:

+48 22 853 21 78/ +48 604 521 600

or email: sekretariat@omegga.com.pl

Need help in legal matters? Write to us!