What is the PIT-36 Tax Declaration and How to Submit It?

What is the PIT-36 tax declaration and how to submit it?

If you earn income from business or have other income sources that are not subject to standard tax, you need to submit the PIT-36 tax declaration. This declaration is for individuals engaged in business activities as well as those receiving income that is not subject to standard taxation. Such income includes, among others, income from rental, foreign income, or other income that is not included in the general taxation system.

Submitting the PIT-36 declaration is an important step in properly calculating and paying taxes, as well as receiving possible tax benefits. By filling out this form correctly, you can avoid problems with tax authorities and ensure compliance with the law. In this article, we will review the main steps for submitting the PIT-36 tax declaration, the necessary documents, and possible errors that may arise when submitting it.

Steps to submit the PIT-36 tax declaration

1. Collecting necessary documents: The first step is to gather all documents that confirm your income and expenses. These may include income statements from business activities, documents confirming expenses, and confirmation of eligibility for tax benefits (if applicable).
2. Filling out the declaration: After collecting all the documents, you need to fill out the PIT-36 form. This can be done manually or with the help of software. It is important to fill out all fields correctly, especially sections about income and expenses.
3. Checking data: After filling out the declaration, it must be thoroughly checked. Make sure that all data is correct to avoid errors. It is especially important to check income, expenses, and benefits amounts, if applicable.
4. Submitting the declaration: The declaration can be submitted in several ways. You can submit it online through the e-Deklaracje system, or you can submit a paper declaration by the end of April of the following year.
5. Paying taxes: After submitting the declaration, you need to pay taxes according to the calculated amounts. This can be done through a bank or online payments.

Documents required to submit PIT-36

• Proof of income from business (e.g., extracts from accounting or bank statements).
• Documents confirming the expenses you incurred in connection with business activities.
• Proof of eligibility for tax benefits, if you are eligible for tax reductions or exemptions.
• All additional documents that may be required for the correct completion of the declaration (e.g., lease agreements, contracts).

How to avoid mistakes when submitting PIT-36

There are several common mistakes to avoid when submitting the PIT-36 tax declaration:

• Incorrect income amounts: It is very important to report the correct amount of all income to avoid penalties or additional checks by tax authorities.
• Expenses not reported: If you have incurred expenses related to business activities, they must be declared to reduce taxable income.
• Missed benefits: If you are entitled to tax benefits, make sure to report them in your declaration.
• Incorrectly filled sections: Be careful when filling out the various sections of the declaration. Errors can delay its processing.

Questions and Answers

Document preparation. It is important to gather all the necessary documents to avoid delays in the declaration submission process.

Filling out the form. Properly completing the PIT-36 form helps avoid mistakes that could delay the processing of the declaration.

Checking data. After filling out the declaration, make sure to check the correctness of the entered data.

Submitting the declaration. The declaration can be submitted online or on paper, depending on your preference.