Settlement of the PIT-28 declaration after the deadline


People running a business who have chosen settlements with the tax office on a lump-sum basis on recorded revenues have much less time to settle the tax year than other entrepreneurs. Therefore, it often happens that these taxpayers are late in delivering their returns on time. In the article below, we describe the lump sum settlement with the consequences of submitting PIT-28 after the deadline.

Lump sum on recorded revenues

Taxation in the form of a lump sum on registered revenues is a simplified type of bookkeeping and settlements with the tax authority. It differs from the general rules in that income is taxed, not income. Therefore, the amount of costs incurred is irrelevant in this case, but it does not exempt from keeping their records.

The amount of the flat-rate income tax depends mainly on the sources of income, which may be subject to rates from 2021 of 17%, 15%, 12.5%, 10%, 8.5%, 5.5%, 3% or 2%.

Settlement of PIT-28

As a rule, lump-sum payers should account for the revenues obtained by the end of February of the following year, i.e. for 2020 by March 1, 2021. As you can see, they have much less time to prepare a proper tax return, which is the PIT-28 form, than those who settle accounts on general terms. . This period is shortened due to the simplicity of simplified settlements made by taxpayers - revenue records.

The above declaration may include only lump-sum taxable income, and the limitations include the inability to settle with a spouse or as a single parent. However, ZUS contributions, contributions to IKZE, rehabilitation relief and Internet relief are still deductible.

PIT-28 after the deadline and active regret

Pursuant to Art. 56 par. 4 of the Fiscal Penal Code, a taxpayer who disclosed the subject or basis of taxation but fails to submit a declaration or declaration to the tax authority or the payer, or fails to submit it by electronic means of communication, is liable to a fine for a fiscal offense.

A fine will be imposed depending on the amount of unpaid tax. If the value of the tax amount is lower than five times the minimum wage, the taxpayer will be subject to a tax offense. However, with higher arrears, it will be a tax offense.

The rescue in such a situation is the institution of active grief, which helps to avoid punishment, if it has been properly prepared. It is a document to be submitted to the tax office informing about the commission of a prohibited act. It should include all the circumstances and reasons for failure to meet the deadline for submitting the declaration. In addition to submitting an active regret, you should also submit the overdue declaration and pay the tax, if necessary.