PIT-28: lump-sum tax due despite no payments during the year

PIT-28: should you report lump-sum tax due if you made no payments?

Yes. If you did not pay the lump-sum tax due during the year, you must report the amounts due for individual months or quarters in PIT-28. Making no payments does not mean that you can omit those amounts from the return.

The Ministry of Finance gives this answer in the “Questions and answers” section of its page on reporting revenue subject to lump-sum tax.

Amount due versus actual payment

The Ministry’s answer concerns amounts due, not only amounts actually paid. In the situation described, you must report them even though no payment was made.

Do not treat reporting an amount due as confirmation that payment has been made or that arrears have been cleared. This answer concerns only what to report in PIT-28 — it does not determine your individual tax balance.