Polish tax authority denies income tax relief to a municipal company director over 65, citing incorrect income classification.
Case Background
The case involved a municipal company whose management board member, aged over 65, performed duties under a management services contract. He submitted a written declaration stating he met the conditions for a tax relief under Article 21, Section 1, Point 154 of the Personal Income Tax Act for working seniors.
Tax Authority Ruling
The Director of the National Information Service determined that the income of the board member must be classified as income under Article 13, Point 7 of the Personal Income Tax Act. Consequently, the relief does not apply, and the company, as the payer, should not apply this preference when withholding advance income tax payments.
