When settling the income tax for 2016 on salaries under a contract of employment, contract of mandate or contract for specific work, we must file a PIT 37 declaration with the tax office. The same applies to persons receiving pension benefits. PIT 37 allows to settle the tax in the general tax scale (18% - 32%), and the easiest way to file a return is to settle the PIT via the Internet.

Who should and who should not submit a PIT-37 return (by mail or through PIT settlement via the Internet)?

PIT 37 return is submitted only by taxpayers receiving remuneration (income) exclusively through the payer (employer, principal or Social Insurance Institution (ZUS)). Persons who receive, apart from income taxed according to the scale, also other income (e.g. taxed at a lump sum on recorded income, flat rate tax, capital trade), should submit two different declarations (e.g. PIT 37 on account of work and PIT 28 on account of lump sum).

The PIT 37 declaration is also not filled in by persons conducting non-agricultural economic activity or activity including special sections of agricultural production. In this case, it is the taxpayer who is responsible for calculating and paying the income tax due.

Taxpayers who in 2016 received only tax-exempt revenues (e.g. benefits under the 500+ scheme) need not submit

no declaration, i.e. they are not obliged to show revenue exempt from taxation.

PIT settlement via the Internet or traditional method, can it be avoided?

In certain situations we may ask our employer to settle our tax on our behalf. For this purpose, we must provide the employer with a completed PIT-12 form, but necessarily before January 10, 2017. Exceeding this date will cause that we will have to settle the PIT ourselves. After receiving PIT 12, the employer submits on our behalf to the tax office PIT 40.

We should remember that PIT settlement by the employer is possible only in relation to persons employed on the basis of an employment contract, input work, remaining in a cooperative employment relationship or service relationship and receiving income from a disability pension body. In the latter case, a pensioner is not obliged to submit a PIT 12 form.

Settlement of PIT on the Internet. What's the easiest way to do that?

Settlement of PIT over the Internet gives us time savings and the ability to avoid many mistakes, and all this completely free of charge, without leaving home. It is worth taking advantage of the offer program, which will help us during the whole process: from choosing the right form templates, through filling in the attachments (e.g. giving the right to take advantage of tax exemptions), to sending the ready declaration to the tax office and obtaining the tax return (official confirmation of receipt).

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