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COVID-19: possibility of obtaining deferral (or even remittance) of tax liabilities

Poland - 

The announcement of an epidemiological emergency on the territory of Poland prompted the Polish government to develop special solutions to support the economy. 

According to the proposals presented so far, the so-called “protective shield' does not include specific solutions to introduce tax deferrals at national level. This does not mean that such option is not available to taxpayers - tax payment can still be deferred or even remitted, but in accordance with general tax regulations.

In order to do so, it will be necessary to submit an appropriate request to the tax authorities. Taxpayers can apply for remittance or deferral of tax collection. In order for the application to be effective, it must indicate important interests of the taxpayer (e. g. tax collection may threaten the existence of the entrepreneur) or an important public interest to justify the request. According to the information provided by the government during the presentation of the “protective shield”, the tax authorities promise to support taxpayers in this difficult situation by processing such requests to the taxpayers favor whenever possible.