Nearly 46,000 companies received an email reminder of the approaching deadline
March 1 is the deadline by which enterprises and self-insured persons who have paid income to natural persons in 2020, including from employment relationships, are required to submit to the National Revenue Agency a statement of the amounts paid electronically. This is because the statutory deadline of February 28 falls on a non-attendance day this year.
In the reference under Art. 73, para. 1 of the Income Tax Act, the income paid during the year, the tax withheld and mandatory insurance contributions of natural persons from non-employment legal relationships, the exercise of a free profession, royalties and license fees, rent or other remunerative provision for the use of rights or property, income from other sources, including taxable cash and in-kind prizes from games, competitions and contests not provided by an employer or employer, income subject to final tax such as dividends and liquidation shares, income from the transfer of rights and property and other income, exhaustively listed in art. 73, para. 1 of the Law on Personal Income Taxes.
In the reference under Art. 73, para. 6 of the Income Tax Act, employers declare the taxable income paid in 2020 under labor and service relationships and for the tax and mandatory insurance contributions withheld during the year.
References can be submitted through two electronic services, accessible with a personal identification code /PIK/ and a qualified electronic signature /KEP/. Through them, employers can see on the screen the references to the data they have submitted, and can download them in the form of a table. In front of them are visualized:
– “Current status of the data declared with the Statement of income paid during the year under Art. 73, para. 1 of the Personal Income Tax Act and for withheld tax and mandatory insurance contributions”;
– “Current status of the data declared with the Reference under Art. 73, para. 6 of the Personal Income Tax Act for the income paid during the year under employment relationships”.
More information on filling in the data and submitting the references can be obtained by calling the NRA Information Center on 0700 18 700, for the price of one landline call.
March 1 is the deadline by which enterprises and self-insured persons who have paid income to natural persons in 2020, including from employment relationships, are required to submit to the National Revenue Agency a statement of the amounts paid electronically. This is because the statutory deadline of February 28 falls on a non-attendance day this year.
In the reference under Art. 73, para. 1 of the Income Tax Act, the income paid during the year, the tax withheld and mandatory insurance contributions of natural persons from non-employment legal relationships, the exercise of a free profession, royalties and license fees, rent or other remunerative provision for the use of rights or property, income from other sources, including taxable cash and in-kind prizes from games, competitions and contests not provided by an employer or employer, income subject to final tax such as dividends and liquidation shares, income from the transfer of rights and property and other income, exhaustively listed in art. 73, para. 1 of the Law on Personal Income Taxes.
In the reference under Art. 73, para. 6 of the Income Tax Act, employers declare the taxable income paid in 2020 under labor and service relationships and for the tax and mandatory insurance contributions withheld during the year.
References can be submitted through two electronic services, accessible with a personal identification code /PIK/ and a qualified electronic signature /KEP/. Through them, employers can see on the screen the references to the data they have submitted, and can download them in the form of a table. In front of them are visualized:
“Current status of the data declared with the Statement of income paid during the year under Art. 73, para. 1 of the Personal Income Tax Act and for withheld tax and mandatory insurance contributions”;
“Current status of the data declared with the Reference under Art. 73, para. 6 of the Personal Income Tax Act for the income paid during the year under employment relationships”.
More information on filling in the data and submitting the references can be obtained by calling the NRA Information Center on 0700 18 700, for the price of one landline call.