In response to the inquiry sent to the Head of Tax Administration regarding the obligations of real estate companies to report on their shareholders and the form in which the reporting is to be prepared, ASB received a response that all reporting obligations of real estate companies for the financial year ended December 31, 2021, even if they are submitted after the date of entry into force of the new rules, should be submitted on the terms resulting from the regulations in force until December 31, 2021, i.e. using "electronic communication tools." As indicated in the response received, it is also possible to submit the information via e-PUAP.
At the same time, the new regulations that came into force on January 1, 2022, will apply only to reporting files prepared on the last day of the real estate company's tax year, which ended after December 31, 2021.
This means that even if the legislator presents the logical structure of the file used to report the obligations of real estate companies, the companies will use this structure for reporting purposes for the financial year ended on December 31, 2022.
In the response received, it was once again confirmed that the deadline for submitting the information referred to above, for real estate companies whose tax year ended between December 31, 2021, and May 31, 2022, was extended to September 30, 2022.
Legal base:
- art. 27 ust. 1e ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz. U. z 2021 r., poz. 1800, ze zm.).
- Rozporządzenie Ministra Finansów z dnia 29 marca 2022 r. w sprawie przedłużenia terminu przekazywania informacji dotyczących spółek nieruchomościowych (Dz.U. z 2022 r., poz. 709).
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