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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Poland /8. Non-compliance to withholding requirements / 8.4 Advance tax rulings

8.4 Advance tax rulings

Poland

There are two types of advance tax rulings in the Polish tax system:

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•�� general advance tax rulings, and
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•�� individual advance tax rulings

The general rulings are addressed to all taxpayers and are issued by the Minister of Finance.

Individual advance tax rulings are issued

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5.3.4 SIPSI declaration

5.2 Employee registration

13. Employer burden table

Introduction

9.5 Work permits

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.4 Car allowance

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

4.12 Beneficial loans

3.7.3 Sale of shares

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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