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| Alicja Sarna |
Fiscal administration in Poland will face major changes in
its structure and organisation from March 1 when the new law on
National Fiscal Administration enters into force.
The main objective of the new regulations is, as its
justifications says, to reduce tax fraud, improve
collectability of taxes and customs duties, reduce the costs of
treasury administration with respect to the amount of
government revenue obtained and adjust tax administration to
the conditions of cooperation with the tax administration of EU
member states.
Governmental tax and customs administration operate
separately, and tax competencies are divided between the tax
administration and fiscal control unit. From March 1 all these
sections will become combined. The law will also limit the role
of the finance minister with respect to taxes. His
responsibilities will be taken over mostly by the chief of the
new administration, i.e. the head of the National Fiscal
Administration, who will perform the functions that are now
carried out by the Head of the Customs Service, General
Inspector of Treasury Control and General Inspector of
Financial Information. Additionally, the Minister of Finance
will issue general tax rulings (i.e. rulings not addressed to
an individual taxpayer).
The newly established Director of the National Fiscal
Information will take over responsibilities regarding, i.e.
issuance of the individual tax rulings and processing reliable
tax and customs information.
The head of the tax and customs office will perform a role
similar to the directors of fiscal control offices and heads of
customs offices, who are responsible for tax and customs
control, as well as establishing and determining levies and
placing goods under customs procedures.
The head of the tax office, just as before, will have the
primary role in the collection of levies and enforcement of
debts while the director of the fiscal administration chamber
will supervise both authorities at the first instance.
The new law also provides for standardisation of tax
proceedings, including:
- Tax and customs control, which will
replace fiscal control proceedings and will verify whether
regulations are complied through an analysis of declared tax
bases and the correctness of tax settlements – the
decision issued as a result of such controls can be
challenged by appealing to the same authority;
- Audit and audit activities (so far carried
out by treasury control institutions);
- Official verifications (so far carried out
by the customs services); and
- Regulations concerning tax controls
performed by the head of the tax office and tax proceedings
will remain unchanged.
In certain situations, the National Fiscal Administration
will be also responsible for investigating, preventing,
detecting and prosecuting given crimes i.e. document fraud,
intellectual fraud, using documents with false information and
intellectual fraud; deceit; organised crime and participation
in an organised criminal group.
Alicja Sarna (alicja.sarna@mddp.pl)
MDDP, Poland
Tel: +48 (22) 322 68 88
Website: www.mddp.pl