WHT-related regulations beneficial

Afrinrubi

Preferential rate or complete exemption from WHT is for the payer to submit a written declaration. He declares in it that: has documents required by law to apply a preferential rate or tax exemption (nowhere is it mentioned what exactly these documents are , has verified with due diligence and does not have knowledge justifying the assumption that there are circumstances excluding the possibility of applying a reduced.

Rate or tax exemption. The payer submits the declaration: on the WH-OSC form to the tax office in Lublin regarding CIT, on the WH-OSP form to the competent tax office regarding PIT. Note - submitting a phone number list declaration is a quick method, but it involves some risk. It is disturbing that the regulations do not contain a closed catalog of documents justifying the use of a lower rate or exemption from WHT.



If irregularities are revealed in the declaration documentation, the payer may be obliged to pay tax along with interest. New regulations related to withholding tax In the second half of and at the beginning of , several for payers entered into force. The new regulations include: from October , , the validity period of the primary declaration (i.e. WH-OSP or WH-OSC , i.e. the declaration submitted by the payer to the tax office on meeting the conditions for not collecting corporate income tax, applying an exemption or rate, has been extended until the end of the tax year tax.