Taxpayer or payer is entitled

Afrinrubi

Payments made abroad, including: dividends, interest, royalties and reimbursement of costs for certain intangible services. The taxpayer is the entity that receives the payment. The payer is the person who makes the payment to the taxpayer. For example, a Polish company (payer is responsible for paying withholding tax on the dividend it pays to its foreign shareholders (taxpayers . If an entrepreneur is not convinced.

Whether the payments he makes are subject to WHT, this article will tell you how to determine whether withholding tax is due. Changes in the rules for collecting withholding tax in and From January , , the rules for phone number list collecting WHT have changed (some of the changes came into force earlier - in - including: the pay and refund mechanism has returned in a changed form. Below is an overview. Pay and refund in withholding tax – what is it The pay and refund mechanism is valid from Januar.



The Therefore Mr. Karol does not have to pay WHT regardless of the value of the service, but he must have a Google tax residence certificate , which can be downloaded from the Google website. From , a copy of the certificate is enough, regardless of the amount of payments (previously, the original had to be over PLN , . How to apply for a tax refund under pay and refund The tax refund procedure is regulated by Art. f of the PIT Act and b section of the CIT Act. Thto a refund, provided that he or she paid the tax from his or her own funds and bore its economic burden.