Post by account_disabled on Nov 6, 2023 23:32:05 GMT -5
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 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 January , . The essence of the pay and refund mechanism is the obligation to pay withholding tax at the statutory rate % or % and then apply for a refund of the philippines photo editor overpayment. First, the payer pays the tax and then receives a refund from the tax office. Pay and refund applies to receivables exceeding PLN million to the same taxpayer during a tax year. Payments covered by this mechanism include payments to non-residents for interest, fees from copyright or related rights, from rights to inventive designs.
Trademarks and decorative designs including the sale of these rights , from fees for providing the secret of a recipe or production process, for the use or the right to use an industrial device including means of transport, commercial or scientific equipment for information related to experience gained in the industrial, commercial or scientific field know-how - in this case the basic tax rate is . dividends – the rate is %. In relation to other payments, Polish payers do not have to collect and pay income tax at source at the statutory rate and then apply for its refund.
Pay and refund in withholding tax – what is it? The pay and refund mechanism is valid from January , . The essence of the pay and refund mechanism is the obligation to pay withholding tax at the statutory rate % or % and then apply for a refund of the philippines photo editor overpayment. First, the payer pays the tax and then receives a refund from the tax office. Pay and refund applies to receivables exceeding PLN million to the same taxpayer during a tax year. Payments covered by this mechanism include payments to non-residents for interest, fees from copyright or related rights, from rights to inventive designs.
Trademarks and decorative designs including the sale of these rights , from fees for providing the secret of a recipe or production process, for the use or the right to use an industrial device including means of transport, commercial or scientific equipment for information related to experience gained in the industrial, commercial or scientific field know-how - in this case the basic tax rate is . dividends – the rate is %. In relation to other payments, Polish payers do not have to collect and pay income tax at source at the statutory rate and then apply for its refund.