The Ministry of Finance first issued a decree, and then explanations to the decree, clarifying how, in the ministry’s opinion, the remitters of tax advances on, among others, contracts of employment and service contracts, are to calculate and pay them to the tax office throughout 2022. In consequence, each advance has to be calculated twice. The provisions of the decree will also be added to the PIT Act–the amendments have already been sent to the Senate.
More details available in our Alert.