The agricultural tax for 2024 would remain at the level of 2023 – according to Friday’s information included in the government’s list of legislative works. It was also indicated what the refund of part of the agricultural tax for 2024 will look like.
On Friday, the government’s list of legislative works published information on work on the draft act on the refund of part of the agricultural tax for 2024. It is expected to be adopted by the end of June this year.
It was recalled that the average purchase price of rye used to determine the agricultural tax is determined by the President of the Central Statistical Office in a communication published in “Monitor Polski” by October 20 of the year preceding the tax year. “Due to the fact that the Central Statistical Office announced for the 11 quarters preceding the fourth quarter of 2023 the price of rye higher than in the previous year by 21%, taking into account the increase in agricultural production costs, mainly energy carriers and fertilizers, it is justified to leave the amount of agricultural tax at the annual level 2023” – indicated.
It was added that the draft act on the refund of part of the agricultural tax for 2024, which is being prepared, proposes the refund of part of the agricultural tax in an amount constituting the product of the difference in the price adopted for calculating agricultural tax in 2024 and adopted in 2023 and the number of conversion hectares specified in tax order or tax return. “The tax refund will be made in the form of offsetting the part of the agricultural tax due for payment of the fourth installment of the agricultural tax, which is due by November 15, 2024, or in the form of a refund of part of the agricultural tax paid in full by the date of submission of the application, which refund will be made without unnecessary delay,” it added. (PAP)
