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DOI: 10.33226/0137-5490.2021.12.3
JEL: K34
Marek Kalinowski ORCID: 0000-0003-1106-4387 , e-mail: mkal|umk.pl| |mkal|umk.pl
Ewa Prejs ORCID: 0000-0003-1106-4387 , e-mail: eprejs|umk.pl| |eprejs|umk.pl

Adjudicating on the tax liability of persons deducting income tax payments on account after a fiscal year end

In this article, the authors analyse the concept of the tax liability of persons deducting income tax payments on account. The authors noted that the paying agent performs his own obligation to collect, or withhold, an amount of money from a person who is not a taxable person and to transfer that amount to the relevant tax authority. This obligation arises as a result of the occurrence of an event described in a statutory provision that imposes an obligation on the paying agent. Under the Tax Ordinance Act the paying agent is liable for his failure to withhold a tax payment or to transfer the tax withheld to the relevant tax authority, but in the opinion of the authors' the applicability of this provision to the paying agent deducting income tax payments on account after a fiscal year end is limited. The authors present the view that adjudicating on the tax liability of paying agents deducting income tax payments on account after a fiscal year end is possible only in the event that the amount paid by the taxpayer is lower than the amount of the tax due, and this understatement results from the fact that the paying agent does not take steps to collect the payments on account and transfer them to the account of the tax authority.

Keywords: tax liability; paying agents; tax payments on account; tax remitter; Tax Ordinance Act

References

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