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The Government Decree on the detailed rules of the personal income tax refund has been published
The personal income tax refund has been published
It was already communicated that in line with the Government’s plans all parents with children who are entitled to family allowance will receive a refund of PIT next year. Government Decree defines that the refund will be provided even if the individual is entitled to family allowance but does not claim it or a person other than the individual claims it. The regulation follows the structure of the family allowance, in a way that it covers also the unborn child if the foetus reaches the age of 91 days in 2021.
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