Rules for completing a real estate tax return when liability requires adjustment after exceeding PLN 100

Although it happens quite often, completion of real estate tax returns raises problems, as applicable regulations do not clearly specify what to do if we want, for example, make an adjustment to liability as a result of which the tax will exceed the PLN 100 threshold. How to calculate tax installments in such a situation? This question is answered by Sebastian Gumiela, tax advisor who, together with Adrianna Młynarczyk created a guide on "Practical aspects of submitting real estate tax returns”. 

The article can be read on: http://lexplorers.pl/korekta-deklaracji-na-podatek-100-zl/