General partnerships with registered office or management in the territory of the Republic of Poland, whose sole partners are not natural persons, which do not wish to become CIT taxpayers – must file with the tax office having jurisdiction over the registered office of the general partnership and the head of the tax office having jurisdiction over each taxpayer earning income from such partnership – information on the taxpayers of personal and corporate income tax, holding directly or indirectly, rights to share in the profits of the partnership. The first information on this subject should be submitted by January 31, 2021 according to the status as of January 1, 2021. – in the case of a general partnership that began operations before January 1, 2021, or as of the date of commencement of operations – in the case of a general partnership that began operations between January 1, 2021 and January 31, 2021. Failure to meet the above deadline will result that the general partnership will have the status of a CIT taxpayer until it is liquidated, or deleted from the KRS.
