Jest wzór oświadczenia PIT-OP o przekazaniu 1 proc. podatku
Minister rozwoju i finansów określił wzór oświadczenia, dzięki któremu podatnik PIT, którego rozlicza organ rentowy będzie mógł skorzystać z przysługującego mu prawa i złożyć wniosek o przekazanie organizacji pożytku publicznego 1 proc. podatku należnego wynikającego z rocznego obliczenia podatku bez konieczności składania zeznania podatkowego.
Dzięki nowelizacji ustawy o PIT, która weszła w życie 15 marca br., podatnicy będą mogli skorzystać z nowego formularza PIT-OP – czyli oświadczenia o przekazaniu 1 proc. podatku organizacji pożytku publicznego . Jest on przeznaczony dla tych podatników podatku PIT, którzy są osobami fizycznymi i otrzymali od organów rentowych roczne obliczenie podatku PIT-40A oraz chcą przekazać 1 proc. podatku wybranej OPP. Do tej pory musieli składać zeznanie podatkowe, teraz – jeśli złożą PIT-OP – to urząd przekaże wybranej organizacji 1 proc. podatku.
Zobacz też: Można składać wnioski o rozliczenie PIT przez urząd skarbowy >>
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Minister rozwoju i finansów określił w rozporządzeniu wzór takiego oświadczenia wraz z objaśnieniami co do sposobu wypełniania, terminu i miejsca składania. Wzór PIT-OP, oprócz standardowych objaśnień, zawiera również pozycje przeznaczone do podania przez podatnika danych identyfikacyjnych, numeru wpisu do KRS wybranej organizacji pożytku publicznego, pozycje umożliwiające wskazanie celu szczegółowego oraz wyrażenie zgody na przekazanie OPP informacji o przekazanej kwocie, a także miejsce na złożenie podpisu przez podatnika lub osobę go reprezentującą.
Rozporządzenie z 14 marca 2017 r. w sprawie wzoru oświadczenia o przekazaniu 1 proc. podatku organizacji pożytku publicznego (Dz. U. poz. 539) weszło w życie 15 marca 2017 r.
