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Post by account_disabled on Dec 9, 2023 3:37:27 GMT -6
in this part the person submitting the information reports income from the paid sale of securities and the exercise of rights arising from them, for which he is unable to determine whether they are subject to taxation or not. This concerns securities acquired before the introduction of the so-called "Belka tax", i.e. until the end of the year. These revenues will not be subject to taxation and the person will not disclose them in the tax return. PIT-C information - who prepares it. PIT-C information is obliged to prepare ➢ natural persons running a business, ➢ legal persons and philippines photo editor their organizational units, ➢ units without legal personality. The identification data of the entity submitting the PIT-C is shown in part B of the PIT-C. By when should it be prepared? and send PIT-C information? PIT-C information must be prepared within the statutory deadlines resulting from the PIT Act. They indicate that the information is sent to the tax office - by the end of January of the year following the tax year, and to the taxpayer - by the end of February of the year following the tax year. tax If the entity obliged to prepare information ceases to conduct business activity before these dates, the information should be prepared and sent by the date of cessation of activity. PIT return - submitted on the basis of PIT-C. On the basis of the received PIT-C, the obligated person.
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