m.i.kamiński

Analogical provisions in relation to research and development centres have been introduced in the Act of 26th July 1991 on the Personal Income Tax (consolidated text, Journal of Laws of 2010, No. 51, item 307 and No. 57, item 352),
as a result of adding article 14, paragraph 2, subparagraph 15. In the case of tax payers paying personal income tax the above-mentioned provisions apply to the income earned (loss incurred) since 1st January 2010.

Pursuant to the amendment introduced to the article 9a, paragraph 3 of the Act on the Personal Income Tax, the exclusion from charging with 19% flat-rate tax was waived in relation to he circumstances, when the tax payer or at least one of the partners performed during the tax year predeceasing tax year, duties within the employment relationship or cooperative employment relationship for the benefit of the previous employer, from which he/she received revenues being taxed with flat-rate tax. This means that the tax payer, who since 1st January 2011 starts business operation taxed with flat-rate tax shall be able to provide services also for his/her previous employer, who was employing him/her until 31st December 2010. As opposed to the previously binding provisions, such situation shall not result in excluding from that form of taxing. This change entered into force on 20th May 2010, therefore now the above-mentioned tax payers are allowed to provide services matching their work performed for the employer who was employing them in 2009, but did not employ them in 2010.
Pursuant to the new version of article 21, paragraph 1, subparagraph 68a of the Act on the Personal Income Tax, the value of unpaid services mentioned in article 20, paragraph 1 (from other sources), received from the performance provider in relation with his promotion or advertisement – if the single value of such services does not exceed the amount of 200 PLN is tax free. However, the exemption does not apply if the service is performed for the benefit of the employee of the performance provider or person remaining with the performance provider in the relation under civil law. The limit entitling to exemption has been increased from 100 PLN to 200 PLN. This means that, e.g. presents for shop customers in relation to its advertisement or promotion up to the amount
of 200 PLN are exempted from tax. It is not necessary any longer to issue PIT-8C form for clients receiving the above-mentioned presents, and similarly they shall not have to show those revenues in the annual tax return. The above-mentioned provision (limit increased to up to 200 PLN) applies already to the income earned since 1st January 2010. The above-mentioned change limits the duties within issuing PIT-8C form, and thereby shall facilitate marketing activities related to issuing presents, gifts, gadgets, awards in the contests for the customers, etc.