Report annual payments on pit38 because later when you want to withdraw the money, these payments will not be counted as expenses.

Hello to all Poles
I have a question for you, if I deposited 5000 PLN and withdrew 4000, do I still have to settle with PIT 38?
and the second situation, if I only deposited and, let's say, withdrew after 3 years, do I have to make any corrections regarding the years not settled?
and when is PIT 38 reported?