The amount of tax depends on the type of contract you sign.
If it is a contract:
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sale, exchange, annuity, division of inheritance, termination of co-ownership and donations:
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things – 2% of the tax base,
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property rights – 1% of the taxable base,
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establish a mortgage:
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to secure existing receivables – of the value of secured receivables – 0.1%,
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to secure accounts receivable of unspecified amount – PLN 19,
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establishment of remunerated usufruct and remunerated servitude – 1% of the taxable base,
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irregular deposit – 0.5% of the taxable base,
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companies – 0.5% of the taxable base.
It is about making a statement:
– in the field of personal income tax on the amount of income from unrealised profits (PIT-NZ)
– in the field of personal income tax on the amount of income from unrealised profits obtained by the inherited company (PIT-NZS)
– on the amount of income tax charged on dividend income and other revenues from participation in the profits of legal entities (CIT-7)
– on the amount of income from unrealised profits in the area of corporate income tax (CIT-NZ)
– in the field of tax on civil law transactions, the amount of tax charged and paid by the payer (PCC-2)
– collective declaration on tax on civil law transactions (PCC-4)
– fixed income tax levied in August 2024 on amounts receivable paid to a foreign legal entity in the securities listed in art. Section 7b 1 points 3 to 6 (here: paid to an entity with registered office or board of directors in the territory or in a country that applies harmful tax competition), art. 21 section 1 and art. 22 section 1 of the Personal Data Protection Act.
It’s about payment:
– fixed income tax levied in August 2024 on income from dividends and other income from profit sharing of legal entities
– payment by the acquiring company of a fixed tax on income obtained as a result of transformations, mergers or divisions of entities, levied in August 2024.
This involves the payment of income tax in the form of a tax card for the month of August 2024.
Today is the deadline for paying corporate income tax based on the declaration of unrealized profits (CIT-NZ).
