As a rule, on every person is obligation to account for the Tax Office through CIT, but there are certain exceptions to this rule. CIT does not settle:

- Treasury

- National Bank Polish

- Units budget and earmarked funds

- Multinational companies and entities created by the state administration

- Municipalities

- Agency for Restructuring and Modernisation of Agriculture

- ZUS

- National and Regional Funds for Environmental Protection and Water Management

 

- Religious organizations

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