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Author: p. galuszka, Zbigniew Dąbrowski | Publish date: 31 March 2020

#55 Possibility of property tax relief for entrepreneurs - how to do it?

31 March 2020, Author: p. galuszka, Zbigniew Dąbrowski

Micro and small entrepreneurs can benefit from the tax credit Property. Here you will find a step-by-step guide describing possible forms of support and necessary application forms.

Package Shielding "SUPPORT" for Micro and Small Entrepreneurs
Property tax - from April

1. First step - during the period of epidemic status ( Form 1) (Form 1a)

Na individual application, to traders affected by the restriction or closure of the activities, the deadlines for the payment of tax on the real estate. Once, according to the statutory, you can defer tax on period of up to 60 days, if the situation does not change, the deferred tax  again, you can postpone for another 60 days. Applications will be considered Without delay. Applies to tax from April of this year.

2. Second step - after the cessation of the state of epidemic (Form 2a ) and (Form 2b)

(a) Traders who were forced to stop activities by law, after the deferred tax payment deadline and the application will receive a remission of property tax and interest. Applies period from April to the cancellation of the state of the epidemic ( 2a - the rental company  and Form 2 - business entity)

(b) Entrepreneurs,  who were forced to restrict their activities, in justified cases, for the period from April to the time of the cancellation of the state of the epidemic, for the individual application will be able to benefit from the remission of the outstanding tax in the whole or part, the distribution of deferred tax in instalments and the redemption of interest ( 3)

(c)  Other traders, in justified cases for the period of from April until the outbreak has been cancelled, at the individual request of the will be able to benefit from the distribution of the deferred tax on the installments (Form 2b)

IMPORTANT:

1. Applications for deferral of payment or distribution in instalments shall be submitted before the expiry of the payment period and remission applications may only relate to arrears.

2. Together with the request for deferral, distribution or redemption should be attached to the completed information form presented when applying for assistance de minimis and declarations of receipt /non-receipt of de minimis aid (downloadable HERE).

3. The entrepreneur must be registered or have a registered office in Elk.

4. Conclusions other traders will be considered on a case-by-case basis, including in the case of application of the provisions of the Tax Code.

5. Consider will be taken up whether the entrepreneur maintains jobs


Note! Completed applications must be submitted by e-mail to: um@um.elk.pl
or in the mailing box of the Elk City Hall (ul. Piłsudski 4, entrance from the disabled driveway).



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