Polish taxpayers must settle PIT without PIT-11; payer's failure to withhold advances not taxpayer's fault

Polish tax authorities clarify that taxpayers must file PIT returns even if they haven't received PIT-11 from their payer, using alternative documents like bank statements. The taxpayer is not liable for the payer's failure to withhold advance tax payments, shifting responsibility to the payer. This clarifies tax compliance obligations and may affect individual tax planning.