The deadline for submitting PIT (annual tax return for 2022) is steadily approaching its end. Consequently, articles featuring commentary by Piotr Sekulski (PhD) on the issues that can arise during the annual PIT return submission and on the possibility of deducting donations in the annual return have recently surfaced.
Deducting of donations in the PIT tax return
The first of these articles, available at this link, delves into the matter of deducting donations for charitable collections in your PIT.
“The PIT Act stipulates that a cash donation should be substantiated with proof of payment to the recipient’s account. Nevertheless, the regulations do not prohibit the involvement of payment institutions. A donation made through their assistance should be recognized by authorities, provided the donor possesses evidence confirming the funds’ actual deposit into the charity organization’s account. Ideally, a confirmation from the charity organization is the best option. While some organizations issue relevant certificates themselves, others may require a request. If such documentation is unavailable, alternative evidence should be collected to substantiate the eligibility for tax relief. This could include payment receipts, screenshots of various payment stages, a list of donors on the collection webpage, or emails expressing gratitude. In practice, I haven’t seen such documentation questioned by the tax authorities. This is positive, as formalities aren’t the primary concern in these cases.”
tax advisor Piotr Sekulski, PhD
Tax return (PIT) submission – last call
The second article, available at this link, addresses the potential challenges that can arise when submitting your PIT return.
“However, let’s not leave this process until the last minute. Government IT systems can experience slowdowns, and there may be queues at post offices and tax offices. Moreover, unexpected issues can surface while completing your tax return, such as difficulties with data authorization.”
tax advisor Piotr Sekulski, PhD
