News

Author: M.S./ BOP | Publish date: 01 February 2023

Share 1.5% tax for the benefit of Elk

01 February 2023, Author: M.S./ BOP

Ełk City Hall encourages residents of the city to support Ełk Public Benefit Organizations (OPP) by transferring 1.5% to them when settling income tax for 2022.

For the first time this year, You will be able to donate a larger percentage of your tax to public benefit organization – in the amount of 1.5% tax, it is 0.5% more than before.

Ełk benefit organizations Public entitled to a 1.5% tax deduction for 2022:


Authorized entities - or who can donate 1.5%

The right to donate 1.5% of the tax applies to everyone taxpayers accounting for taxable revenues in a given year, which are not exempt from tax. Therefore, it can be settled by taxpayers settling:

  • through the tax scale (regardless of the source, e.g. employment contracts, mandates, copyrights, sale of shares, or the so-called other sources), i.e. through standard annual PIT with 12% taxation and 32%
  • flat tax
  • flat-rate on recorded revenues
  • taxpayers settling lump sum revenues indicated in the PIT Act – sale of real estate, cash capital, rights Property.

How to upload 1.5% tax

The tax return contains two fields that are necessary to donate 1.5% of the annual tax. These fields should be entered:

  • KRS number of the organization
  • the amount transferred, which may not exceed 1,5%

It is very important to provide the data correctly Organization. An error, especially in the KRS number of the organization, will cause The money will not be transferred to the organization (correction of this data may prove impossible).

Remark! In 2022, they have changed also the provisions on the transfer of 1.5% of tax to OPP by pensioners and pensioners. As reported by Ministry of Finance ,,pensioner who wants to donate 1.5 percent. tax in favor of OPP, does not have to submit any application. It is enough that such a completed the application in PIT-37, PIT-36 or PIT-OP in previous years, and the information In it are given current. Then, the tax authority will transfer an amount of 1.5 percent. tax due shown in the PIT-40A of the organization that the pensioner or pensioner has chosen in previous years. This solution applies to pensioners and pensioners for whom the tax calculated by the pension authority in PIT-40A is their annual tax (they do not submit a PIT-37 or PIT-36 declaration)".

In the annual declaration The taxpayer may also indicate that he wants to provide his data to the recipient Organization. Then he ticks the box through which he authorizes the tax authorities to provide information about the donor (i.e. your own personal data) giving 1.5%. If the taxpayer agrees to provide this information, the OPP will receive:

-        identification data (first name, name and address), including both spouses who, on request, are jointly subject to taxation, and

-        the amount transferred for the benefit of that organisation,

-        allocation of the quota, by a public benefit organization (specific objective).

This is data that can serve the organisation to thank the taxpayer for the transfer of the amount. If the taxpayer does not want to disclose his data (remain anonymous), does not have to provide data and give consent. Still, he can, of course donate 1.5% of the tax.

Campaign of the city government "1.5% for the benefit of Elk" is intended for additional support public benefit organizations acting for the benefit of the residents of Ełk.

The deadline for filing tax returns for 2022 is May 2, 2023.