From January 2020, there is a change in the rules for transferring tax receivables under PIT, CIT, VAT to tax offices. An individual bank account (the so-called tax micro-account) will be created for taxpayers – both entrepreneurs and non-business taxpayers – and payers. The tax micro-account will be used by taxpayers and payers to make payments under PIT, CIT and VAT, regardless of whether the payment will relate to receivables for 2020 or previous years.
Source MDDP
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