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Polish Ministry of Finance publishes decree deferring certain provisions of the new withholding tax reform to 30 June 2021

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Poland

On 30 December 2020, the Ministry of Finance published a decree dated 28 December 2020 (the Decree), which defers the introduction of the withholding tax pay and refund system until 30 June 2021.

This is a further extension of the deadline for the introduction of a new withholding tax (WHT) collection mechanism. The introduction of this new mechanism was initially planned for 1 January 2019, s…

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