The tax returns made available in Your e-PIT service are prepared on the basis of data collected by the revenue administration.
- summary provided by employers/remitters,
- bank account number, if the declaration shows overpayment
- data from the previous years’ tax returns, such as a child relief and details of a public benefit organisation (PBO), to which you wish to have the 1,5% of your tax transferred (if the taxpayer identified such organisation the previous year and the organisation remains on the PBO list).
This data can, of course, be changed by the taxpayer. If a taxpayer wishes to benefit from other reliefs or deductions, e.g. deduction of donations for the purposes of expenses for rehabilitation, thermomodernisation or the use of the Internet or contributions to the Individual Retirement Protection Account and deductions for housing expenses – he/she supplements the data on his/her own in a tax return made available upon logging into the service.
PIT-38 contains data from the summery provided by remitters and presents the loss for the previous year. By logging into the service, a taxpayer may add losses from earlier years.
PIT-28 will provide a taxpayer with information about the amount of advance payments made to the Tax Office's account, bank account number if the declaration shows overpayment. A taxpayer adds revenue from lease, sub-lease, rental, sub-rental and from other agreements of similar type, as well as revenue from the sale of processed plant and animal products.
PIT-36 contains a summery provided by remitters, the amounts of advance personal income tax payments made to the Tax Office, bank account number if the declaration shows overpayment and data from the previous years’ tax returns, such as a child relief and details of a public benefit organisation (PBO), if the taxpayer identified such organisation the previous year and the organisation remains on the PBO list. A taxpayer may supplement the tax return by adding revenue from lease, rental or e.g. revenue generated without the agency of a remitter, revenue from sales, undeclared business.
As far as PIT-28 and PIT-36 are concerned, the service will not apply to economic activity and special branches of agricultural production