Tax deadlines - rules of counting

Tax deadlines, of which there are many types, can be a real nightmare for entrepreneurs. Some relate to the deadline for the implementation of a specific action, others are the time frame for its implementation. The law also lays down detailed rules for determining end dates - e.g. in the case when they fall on holidays. All the necessary information on tax deadlines can be found in the Tax Code.

Tax deadline over the weekend

Tax deadlines cannot pass on a weekend or a holiday - this is the main rule in this matter. If the last day is Saturday, Sunday or a public holiday, then it should be assumed that the tax deadline expires on the first business day following the said days.

October of this year can be cited here as an example, when the 25th day of the month falls on Saturday. Therefore, active VAT payers have until Monday, i.e. 27 October, to settle the tax on goods and services and submit the relevant declarations.

Tax deadlines - the "day after the event" rule

The Tax Ordinance Act (Art. 12 par. 1) states that when an event is the beginning of a tax period defined in days, the day on which that event occurs is not taken into account when calculating it. The expiry of the last day of the set is the end of the tax deadline.

For example: if in the summons received on Friday, July 4, the tax office orders the taxpayer to submit a declaration within 7 days, then the deadline expires on Friday, July 11. And the taxpayer must fulfill his obligation by this date inclusive.

Tax deadlines - time intervals

Art. 12 par. 2 of the Tax Code says that "The terms specified in weeks shall end on the expiry of that day in the last week, which corresponds to the starting day of the term." Tax periods specified in months expire at the end of the day corresponding to the initial day of the period - and if there is no such day in a given month, the last day of that month must be taken into account.

Tax deadlines set in years expire at the end of that day in the last year that corresponds to the starting day of the deadline - and if there is no such day in a given year, the day immediately preceding this date must be taken into account.

Example 1.

On March 31, 2014, the entrepreneur submits an application for an individual interpretation. According to the regulations, the tax authority has 3 months to issue it, so the applicant should receive the interpretation no later than 31 June. And as you know, June is only 30 days long - here you have to refer to the aforementioned rule confirmed in the Tax Code. Therefore, the cut-off date is June 30, 2014.

Compliant tax deadlines

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Art. 12 par. 6 of the Tax Ordinance states that a specific tax deadline is deemed met if, before its expiry, the letter was:

• sent in the form of an electronic document to the tax authority, and the sender has received an official confirmation of receipt,
• posted at a Polish post office of a public operator or deposited at a Polish consular office,
• submitted by a soldier or a member of the ship's crew to the command of a military unit or to the ship's captain,
• submitted by a detained person to the administration of a penal institution,
• submitted by the arrested person to the administration of the remand center.

You can clearly see that the rules governing tax deadlines are not that complicated. Knowing the regulations in this area allows you to avoid penalties for failure to meet deadlines. It also makes it possible to monitor the activities of tax authorities, which are also subject to statutory time frames.