They not only enable the tax form to be completed and submitted quickly and securely, but also minimise the risk of making mistakes while filling in the PIT. But did all programmes give users complete freedom?
1% of tax — Who can donate 1% of their tax to an OPP?
This can be done by personal income taxpayers, taxpayers running a sole proprietorship and using the flat tax rate (19%), taxpayers taxed under the registered-income lump-sum scheme, and pensioners. The latter must, however, meet one condition: they must complete their forms themselves, without assistance from ZUS in this matter.
What are OPPs?
OPP is short for Public Benefit Organisation. These are non-governmental organisations, associations of local-government units, or entities operating under regulations concerning the relationship between the State and religion. They must meet a number of requirements to become a Public Benefit Organisation and be entered in the National Court Register (KRS). Above all, as their name suggests, they must perform an important social function for the benefit of society. This includes charitable activity, work for culture and the arts, social assistance, forms of support for excluded and disabled people, and activity supporting sport and recreation, among other things. Such an organisation can be supported by a taxpayer with 1% of their tax. It is enough to enter the organisation and its KRS number in the appropriate section of the PIT.
PIT Programme and the KRS
At first, when the possibility of filing returns online appeared, many programmes used to complete forms online and send them over the global network to the appropriate tax offices did not allow taxpayers to enter the Public Benefit Organisation of their choice for the purpose of donating 1% of their tax, instead imposing organisations selected by the programmes themselves. Most programmes of this kind were free. Some stipulated that they would be free only for users who donated 1% of their tax to any OPP. Most users complained that they learned about the requirement to pay 1% of their tax to the foundation indicated by the programme either only during software installation or after completing the form in full. They saw this as an attempt at extortion. It is difficult not to understand their outrage.
A PIT Programme Without an Imposed OPP?
There are several programmes that do not impose an OPP selected by the programme on their users; among them, the Pitax programme enjoys one of the best reputations. Some stipulate that they are free programmes requiring the user to donate 1% of their tax to any Public Benefit Organisation (e.g. e-pity, pit.dobry.pl, PITY 2015). It is also possible to complete an e-declaration on the Ministry of Finance’s website. It is worth retaining the right to independently choose the OPP to which we will donate 1% of our tax. For many non-governmental organisations, this is one of the main forms of funding that enables them to operate in areas that interest us and fulfil their statutory tasks.