Każdy pracodawca musi do końca lutego przesłać formularz PIT-11 swoim pracownikom. Niestety zdarzyć się może tak, iż podatnik nie uzyska od swego pracodawcy tegoż dokumentu. Fakt ten nie zwalnia go z konieczności złożenia zeznania podatkowego. Istotne jest to, aby wcześniej podatnik upomniał się o PIT-11, a jeśli to nie poskutkuje, to musi on o danym fakcie poinformować swój Urząd Skarbowy. Niestety sytuacja ta często ma miejsce wtedy, gdy pracodawca nie odprowadza od pracownika składek zdrowotnych.

Powiadomić Urząd Skarbowy można za pośrednictwem złożenia specjalnego oświadczenia, w którym należy zawrzeć dane firmy, od której podatnik nie uzyskał PIT-11. To pozwoli podatnikowi uniknąć współodpowiedzialności za udział w przestępstwie skarbowym. Należy w tym miejscu wspomnieć o tym, że za wypłacanie i też pobieranie wynagrodzenia „na czarno” są przewidziane wysokie kary.

Gdy konieczność zmusi danego podatnika do wypełnienia zeznania podatkowego bez posiadania PIT-11, musi on wykazać wszelkie inne dochody, jakie uzyskał w danym roku podatkowym. Pomocnym w tym mogą być rachunki z umów cywilno-prawnych. W przypadku, gdy w danych miesiącach podatnik otrzymywał różne kwoty wynagrodzenia, to może on je podać w przybliżeniu.

Każdy pracodawca, który nie prześle do końca lutego swojemu pracownikowi informacji PIT-11, ponieść może karę grzywny. Jej wysokość wynosi od 0,1 do 20-krotnej wysokości minimalnego wynagrodzenia. Choć takowa kara spaść może na pracodawcę, to warto pamiętać o tym, że podatnik jest rozliczany samodzielnie z tego, że nie złożył zeznania rocznego w danym terminie. Niestety nie może się on, po niedotrzymaniu terminu, tłumaczyć niesumiennością pracodawcy.


źródło:
http://podatki.wp.pl/kat,66238,title,Co-jesli-nie-dostaniemy-PIT-11,wid,13312828,wiadomosc.html?ticaid=1efb5

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