The Ministry of Finance has announced a draft regulation on the extension of the deadlines for submitting financial statements and CIT declarations for 2021.

According to the project objectives, the dates related to the work on financial statements, due in 2022, will be extended for the following entities:

• private sector entities (excluding entities supervised by the Polish Financial Supervision Authority - operating on the financial market) and non-governmental organizations - by 3 months;
• public finance sector entities - by 1 month;
• personal income taxpayers who keep accounting books (with regard to submitting financial statements to the Head of KAS) - by 3 months.

The extension of the deadline for submitting CIT tax returns for 2021 will apply to all taxpayers. The deadline will be extended by 3 months for:

• submission of a tax return on the amount of income earned (loss) in the tax year;
• payment of the tax due indicated in the tax declaration, or the difference between the tax due on the income indicated in the tax declaration and the sum of due advances for the period from the beginning of the year referred to in Art. 27 sec. 1 of the Corporate Income Tax Act.

Source: https://www.gov.pl/web/finanse/dluzsze-terminy-sprawozdawcze-za-2021-rok-i-na-zlozenie-zeznan-cit-za-2021-rok