On November 19, 2020, in the Journal of Laws, the Regulation of the Minister of Finance, Funds and Regional Policy of November 19, 200 was published on the extension of the deadlines for submitting advance payments for income tax and lump-sum income tax by certain payers.

Pursuant to the above-mentioned regulation, the deadlines for the transfer of advances for income tax and lump-sum income tax collected from taxpayers by payers in October, November or December 2020 are extended until May 2021, June 20, 2021 and July 20, 2021, respectively.

The extension of the deadlines applies to payers who have suffered negative economic consequences due to COVID-19, conducting non-agricultural economic activity as at 30 September 2020, marked according to the Polish Classification of Activities (PKD) 2007 as a type of predominant activity, code 47.71.Z, 47.81.Z , 47.82.Z, 47.89.Z, 49.39.Z, 55.10.Z, 56.10.A, 56.10.B, 56.29.Z, 56.30.Z, 59.11.Z, 59.12.Z, 59.13.Z, 59.14.Z, 74.20 .Z, 77.21.Z, 77.39.Z, 79.11.A, 79.12.Z, 79.90.A, 82.30.Z, 85.51.Z, 85.52.Z, 85.53.Z, 85.59.a, 85.59.b, 86.90.a , 86.90.D, 90.01.Z, 90.02.Z, 90.04.Z, 91.02.Z, 93.11.Z, 93.13.Z, 93.19.Z, 93.21.Z, 93.29.A, 93.29.B, 93.29.Z or 96.04