The deadline has been extended for:

  • filing a return stating the amount of income earned (loss incurred) in the tax year, which ended during the period:
    • from 1 December 2019 to 31 March 2020 for taxpayers earning exclusively income exempt from tax under Article 17(1) of the CIT Act, as well as taxpayers that are entities referred to in Article 3(2) and (3) of the Act of 24 April 2003 on Public Benefit Activity and Voluntary Service, for whom revenue from public benefit activity referred to in Article 4 of that Act accounts for at least 80% of all revenue – until 31 July 2020.
    • from 1 December 2019 to 31 January 2020 for other taxpayers – until 31 May 2020.
  • payment of the tax due shown in that return, or the difference between the tax due on the income shown in that return and the total advance payments due for the period from the beginning of the year.

The regulation was published on 27 March 2020 in the Journal of Laws under item 542 (Dz. U. z 2020 r. poz. 542).

The regulation entered into force on 27 March 2020.