The deadline for settling accounts with the tax authorities has passed. As of this year, thanks to the “Your e-PIT” service, taxpayers filing PIT-37 and PIT-38 tax returns could forget about their tax obligations without penalty. However, such a decision could affect, among other things, the amount of tax returned by the tax office.
For most taxpayers, the PIT for 2018 filed itself. Officials prepared and provided taxpayers with completed 2018 returns. If the taxpayer did not check his form, the treasury treated it as his acceptance anyway. Importantly, this applies only to those taxpayers for whom the “Your e-PIT” service is addressed, i.e. those filing PIT-37 and PIT-38. Therefore, there is no possibility that these taxpayers will be exposed to sanctions for failing to meet the deadline or not filing their returns. However, failure to check the return before it is automatically accepted may result in a smaller tax refund amount.
Information that is included in the completed forms includes income, amount of overpayment/to be paid, and data from last year’s returns, such as child tax credit and public benefit organization data, as well as bank account number. However, preference data is not always up-to-date. It may happen that a taxpayer became entitled to a given relief in 2018 and could deduct specific expenses from income or revenue only in this year’s return. Failure to accept the declaration will also result in the tax office sending 1% of our tax to the organisation indicated in the previous year. These are just a few reasons why you should check your tax returns in the future. However, under the Twój e-PIT service, a taxpayer may file corrections of PIT-37 and PIT-38 tax returns, regardless of whether he/she used the Twój e-PIT service or filed the return in another form, electronically through the e-Deklaracje system or on paper.
Regardless of whether the return was automatically accepted and considered as submitted or submitted in person, the tax office will inform the taxpayer about the amount of any underpayment resulting from the return. The taxpayer must then settle the accounts with the tax office. If, on the other hand, an overpayment results from the return, the fiscus will refund the taxpayer more quickly, not three months but 45 days after the return is filed.