PIT-4R Annual Declaration on Collected Advance Payments on Income Tax
PIT-4R Declaration
Step 1: Declaration Generation Setup
On the Human Resources Setup page, in the "Numbering" tab, in the "PIT-4R Declaration" field, specify the number series code that will be used to generate the declaration. Additionally, on the module setup page, in the Tax Authority Code field, specify the authority code that will be indicated in the generated report.
On the Payroll Reports Setup page, in the Poland Reporting tab, in the "Calculation Declaration" area, settings have been created for generating the PIT-4R Declaration (in the PIT-4R field). Settings are created for the following indicators:
- C1. Number of taxpayers
- C1. Advance payments art. 31 sec. 1 and art. 42e sec. 1 (employment)
- C3. Advance payments art. 41 sec. (civil law contract)
- C11. Remuneration for timely tax payment, art. 28 of the Tax Ordinance
Step 2: Starting Declaration Generation
The declaration is launched from the PIT-4R Declarations page using the Create Report button.
PIT-4R Declarations launch page:
| Field | Description |
|---|---|
| Tax Year | Specify the year for which the declaration should be generated. |
| Declaration Date | Specify the declaration date. |
| Declaration Submission | Select "Yes" to submit the declaration. |
| Correction | Select "Yes" to submit a correction. |
| Correction Type | The value can only be specified when Correction = "Yes". Specify the reason for the correction: 1 - declaration correction referred to in art. 81 of the Tax Ordinance; 2 - declaration correction referred to in art. 81b § 1a of the Tax Ordinance. |
| Calculate Remuneration for Timely Tax Payment (line C11) | When set to "Yes", during declaration generation the system will calculate values in the C11 field – Remuneration for timely tax payment, art. 28 of the Tax Ordinance, for each month of the reporting year. If set to "No", indicators will not be calculated. |
| Reduction of Advance Payments Subject to Transfer, art. 26eb | Can be set to "Yes" or "No". The value in this field will be transferred to the printed report form in indicator 158. The taxpayer being a personal income tax payer has reduced advance payments subject to transfer to the tax authority account in accordance with art. 26eb of the Act or art. 18db of the Corporate Income Tax Act. |
| Payer/Person Designated to Calculate and Collect Tax | Specify the employee whose data will be transferred to the printed report form in indicator 196. First name, last name, signature or imprint with first name, last name, and job title. If the person responsible for creating/submitting the declaration is not employed in the organization, you can leave this field empty, and after creating the declaration, enter the first name, last name, and position of the responsible person in the header of the created declaration. |
After clicking the OK button, the system will generate the declaration card with filled indicators. Please note that if you need to manually change the values in fields C.2, C.4, C.6, C.7, C.8, C.9, then the remuneration amount in field C.11 should be calculated independently, and the corresponding changes must be made manually in the C.11 indicators.
For the created declaration, you can generate a printed form in PDF/Word format. To do this, click the Print button on the report page.
Step 3: Exporting the PIT-4R Declaration to XML
The package can be exported using the Related / Export to XML button, after first placing the cursor on the PIT-4R declaration, or using the corresponding Actions / Export to XML button on the PIT-4R declaration page.
Before exporting, the PIT-4R declaration must have the status Released.
The file must be saved and loaded into the appropriate software that is used to sign and send the complete XML file to the Ministry of Finance gateways.
The generated file is also verified for completeness of mandatory fields. The user receives a notification if any data has not been filled in. Files containing incomplete information are not exported to XML.
Please note that negative values are not transferred to the XML file.
When the PIT-4R declaration is exported to XML, the e-Declaration Status field changes to Downloaded. Additionally, you can see the declaration export date in the Download Date field.