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PIT-8AR - what is this declaration and how to complete it?

PIT-8AR, similarly to PIT-4R, is an annual declaration that payers prepare and submit to the competent tax office. The declaration concerns a flat-rate personal income tax and shall not be submitted if the taxpayer has not made any payments that would entail the obligation to collect such advances.

Until when to submit a PIT-8AR declaration?

PIT-8AR should be submitted in electronic form to:

January 31 following the tax year or
the day of cessation of economic activity, if it took place during the tax year.

PIT-8AR may only be submitted in electronic form. In 2021, the deadline for submitting this declaration is February 1, because the last day of January is Sunday.

How to fill in PIT-8AR?

In 2021, a declaration is made on advances collected in 2020, using version 10 of this declaration.

Part A.

Part A of the declaration contains information about the tax office competent according to the place of residence / seat / place of business of the payer. Data on the purpose of submitting the form (submission of the declaration / correction of the declaration) are also entered. However, in the case of submitting a correction of the declaration, its type should also be completed.

Hi B.

Part B deals with information on the payer. This section specifies whether the payer is a natural person or another entity, and specifies his name or his first name, surname and date of birth (in the case of a natural person).

Part C.

Part C of the declaration consists of 25 lines. Where 1-32 should be entered each time on a monthly basis the amount of the collected flat-rate income tax depending on the source of income.

Line 1 contains information on the amount owed by foreign persons. Row 2 is the place to enter winnings in contests, games and mutual wagering as well as prizes related to bonus sales. Benefits received by retirees or pensioners who are former employees are entered in line 3. However, in line 4, cash benefits received by officers of uniformed services and soldiers are supplemented.

In line 5, the sum of benefits received from banks is entered; in line 6, amounts due on the account referred to in Art. 13 points 2 and 5-9 of the Act from contracts concluded with a person who is not an employee of the payer. In line 7, however, collecting savings on more than one individual retirement account. One-off compensations for shortening the notice period, paid to soldiers dismissed from professional military service, are entered in line 8, and the amounts of payments from the individual retirement security account in line 9.

In line 10, compensation is awarded on the basis of the non-competition clause, and in line 11, severance pay or compensation for shortening the notice period is entered. Interest on loans is shown in line 12, and in line 13, interest and discount on securities. Row 14 is a place for interest or other income on funds accumulated on the taxpayer's account.

You can read more about PITs in electronic form:
- PIT-11 - the employer's annual obligation towards the Tax Office
- PIT-28 - better via the Internet than by registered mail
- PIT-28 - Lump sum tax settlement until March 2, 2021
- PIT-4R - how to fill it in so as not to make mistakes?
- Individual tax account for VAT, PIT, CIT - how to check?

Line 15 is where dividends are shown and line 16 is where income from equity interests is held. Income from insurance contracts is shown in field 17. and amounts paid after the death of the OFE member in line 18. Line 19. is the place for the employee pension fund member's transfer income.

Line 20 shows revenues from the sale of the right to subscribe for shares. In the 21st, the amounts paid by the OFE due to the spouse's death, and in the 22nd by the Social Insurance Institution. You know 23. is the saver's income on IKE due to the return of the accumulated funds. Line 24 shows the income of the employee pension plan from the return of accumulated funds.

The following lines from 25 to 30 should present the income obtained in connection with joining the Employee Capital Plans. This type of income is shown in the PIT-8AR annual tax return for the first time.

Line 30 is a place to enter the guaranteed payment amount, while line 31 should be filled in with other receivables not mentioned earlier.

In line 33 it should be the sum of the amounts in lines 1-32.

Line 34 is a place to enter the remuneration of the payer for the correct calculation and payment of income tax on time. For the timely payment of taxes, the payer may collect remuneration in the amount of 0.3% of the tax amount.

In line 35, the amounts in line 34 should be subtracted from the amounts for individual months in line 33.

Hi.

Part D is completed by the payer who suffered negative economic consequences due to COVID-19 and, in accordance with applicable regulations, has used the postponement of the deadline for transferring the flat-rate tax collected for the following months indicated in the declaration.

Part E.

This part provides space for the signature of the payer or the person designated to calculate and collect the tax, or the attorney.

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PIT-8AR in the wFirma.pl system

Entrepreneurs conducting personnel settlements in the wFirma.pl system can easily generate PIT-8AR declarations. It is possible from the START tab »TAXES» ANNUAL DECLARATIONS »ADD A DECLARATION» ANNUAL COLLECTIVE DECLARATION ON FLAT INCOME TAX (PIT 8AR).

The PIT-8AR prepared at wFirma.pl can be sent to the office by e-mail directly from the system by selecting the selected declaration and selecting the SEND TO OFFICE option from the top menu.