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Due to the announced epidemic, taxpayers could use a number of preferential solutions in 2020 - from extending tax payment deadlines to tax exemptions. Nevertheless, this year is slowly coming to an end, and so will the solutions favorable to taxpayers. Moreover, from the beginning of 2021, property tax rates will increase.

Moreover, from the beginning of 2021, property tax rates will increase. Due to the tight budgets of municipalities and the ongoing coronavirus pandemic, there is a high probability that the tax authorities will look for additional revenues, including from real estate tax.

 

Adaptation to new regulations

From July 2019, regulations have been in force that have introduced templates of tax returns containing additional information obligations. For many companies, this meant changes related to the process of collecting data necessary to maintain correct tax reporting in the field of real estate tax. Currently, it may be necessary, for example, to determine the location of all buildings and structures, taking into account the plot number, land and mortgage register number and address.

Therefore, especially for large entities with assets in many municipalities, correct and timely completion of real estate tax returns, without the support of dedicated tools supporting the tax settlement process, often required assignment of additional resources in the organization for many weeks.

 

Possibilities of settlements automation

The new forms of real estate tax declaration, in force since mid-2019, enable the introduction of a uniform data format for the entire enterprise (in all municipalities where its assets are located). Thus, the standardization of the data format provided for by the legislator facilitates the preparation of solutions that, used in the organization, allow for the automatic filling of real estate tax returns, which so far, due to the functioning of different declaration forms in various municipalities, was very difficult.

This type of automation is especially useful when the taxpayer owns real estate in the territory of several municipalities, as the application will automatically complete the tax rates, which often differ depending on the municipality in which the property is located.

 

Recommended actions

Adaption your settlements to the new reporting obligations is an excellent opportunity to verify the adopted tax rules for real estate tax purposes. Moreover, in most cases, the verification of real estate tax settlements leads to the identification of tax savings that can offset the increase in the real estate tax burden due to the increase in tax rates.

 

PwC solution

We have prepared an application that allows you to automatically generate real estate tax returns for many municipalities. Our solution includes the functionality of generating attachments to the real estate tax declaration, where the taxpayer is obliged to provide detailed information required by the regulations introduced in mid-2019.

The program calculates the amount of liability in individual communes, and then generates ready tax declarations in PDF format. It also identifies changes to the file on taxable objects introduced during the tax year and generates corrections to tax returns.