On 11 June 2021 draft regulations introducing the postponement (for the sixth time!) of the mandatory WHT pay-and-refund regime until 31 December 2021 were published on the RCL website.
As the Ministry of Finance clarifies, the postponement results from the exceptional conditions of the COVID-19 pandemic, which makes it unreasonable to burden payers and taxpayers with additional obligations.
Drafts (in Polish):
Should you have questions, please contact our expert:
Head of Tax, Board Member