Changes relating to PIT and CIT 2010

15 September 2010 PIT

The Journal of Laws of 5th May 2010, No. 75, item 473 published an Act of 18th March 2010 on the amendment introduced to the Act on PIT, the Act on CIT and some other acts.
The amendment relates to the following:

1. taxing research and development units,
2. conditions for choosing the flat-rate tax (19%) by the natural persons conducting business activity,
3. conditions for taxing little value presents (up to 200 PLN)
4. and deadline for submitting declaration including the chosen tax form as a lump-sum tax.

Re 1. On the basis of article 12, paragraph 1, subparagraph 5c – a provision added to the Act of 15th February 1992 on the Corporate Income Tax, the taxable revenues in the research and development units shall include the following resources of the innovative fund:
a) funds unused during the tax year, during which they were transferred to that fund, or during the tax year following that year,
b) funds used not in conformity with the executive provisions issued on the basis of article 21 paragraph 8 of the Act of 30th May 2008 on Some Forms of Supporting Innovative Activity,
c) in the case, when the tax payer losses the status of research and development unit.
The amendment relates to the companies who have acquired status of research and development centre:
1) whose net revenues (excluding VAT) from sales of goods, products and financial operations for the previous turnover year were at least equal to the amount described in the regulations on accounting and bookkeeping as the minimum net revenue from sales of goods, products and financial operations for the previous turnover year of individuals, private partnerships of natural persons, registered partnerships to which regulations on accounting and bookkeeping apply;
2) whose net revenues (excluding VAT) from sales of own research and development services within the meaning of the regulations relating to Polish Classification of Products and Services or industrial ownership matters, are at least 20% of revenues described in item 1;
3) who do not fall behind with taxes and contributions for social and health insurance.