On September 10, 2024, an amendment to the draft act amending the Personal Income Tax Act and certain other acts (document 601) was submitted to the Polish Parliament.
According to its content, the Minister of Finance will be authorized to exempt CIT taxpayers based on a regulation from the obligation to submit records of fixed assets and intangible assets (JPK_ST_KR files). The issuance of such a regulation will be possible as soon as the act is announced. Therefore, it will be possible to exempt taxpayers from the obligation to submit JPK_ST_KR files for the first year in which JPK-CIT will be filed, i.e., for the period starting after December 31, 2024, and before January 1, 2026.
We assess the proposed changes as favorable for taxpayers.
At this moment, the justification of the draft act does not indicate the intention to postpone the deadline for submitting JPK_KR_PD by the largest taxpayers and tax capital groups. Consequently, especially for this group of taxpayers, there is little time left to prepare for the new obligations.
As PwC, we support clients by verifying tax settlements concerning JPK-CIT or offering technological support (including the Taxolite tool). We encourage you to schedule a meeting with our experts.
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