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From  1st March 2017 Polish fiscal administration has a new structure with new allocation of responsibilities.


è  The Chief of the National Fiscal Administration

The Chief of the National Fiscal Administration is the head of the new organization whose main  responsibilities  include: conducting proceedings under the Genera Anti-Avoidance Rule (GAAR), issuing advance tax rulings and issues relating to advanced pricing agreements.

è  National Fiscal Information

Individual tax rulings are now issued by the Director of the National Fiscal Information and not by the directors of tax chambers on behalf of the Minister of Finance as before.

è  Fiscal administration chambers

Tax chambers continue to operate as fiscal administration chambers and are combined with customs chambers situated in the same voivodeship.

The director of fiscal administration chamber will supervise actions taken by heads of tax offices and the customs and tax offices.

è  Tax offices

Heads of tax offices have obtained the competencies of previously existing heads of tax offices and, to a certain extent, heads of customs offices. Their responsibilities will be related to, among others, collection of taxes, customs duties, fees and non-tax budget receivables (and other receivables under separate provisions of law).


è  Customs and tax offices

Previously existing tax control offices and customs offices have been replaced with customs and tax offices. The territorial jurisdiction of heads of offices has been liquidated, therefore, there will be no territorial subordination of taxpayers to competent offices – a head of customs and tax office is entitled to perform a customs and tax audit throughout the Republic of Poland. His responsibilities include, among others, conducting customs and tax audits, setting and determining tax, fees and non-tax budget receivables (and other receivables on the basis of separate regulations of law) or placing goods under customs procedures.

As a consequence of these changes, the offices of the Inspector General of Fiscal Control, the Head of the Customs Service, directors of tax chambers, directors of customs chambers, directors of tax control offices and heads of customs offices have been liquidated.


Tax authorities  will verify settlements of taxpayers as part of a customs and tax audit and, as previously, a tax audit – the institution of the so-called ‘fiscal audit’ has ceased to exist.

Rules of performing a tax audit (thus the one in which tax settlements are verified by the head of a tax office) have remained unchanged.

The basic rules of customs and tax audit include:

a) initiation without advance notification of an intended inspection,

b) no territorial limitations, which means that the head of a customs and tax office may perform audits over taxpayers throughout Poland, in any place relevant for the purposes of control,

c) officers conducting control have broad powers regarding data requests from financial institutions,


d) officers performing tan audit are entitled to request documents relating to other periods of time not subject to an audit unless the limitation period for tax liability has expired,


e) it ends with the audit result against which a taxpayer will not be able to raise any objections or explanations,


f) after delivery of authorization to carry out the audit and the delivery of the audit result, the taxpayer will have 14 days (each time) to correct the tax return


If the controlled entity does not submit an adjusted tax return after receiving the aduit result, or the adjustment does  not include all of the irregularities revealed during the  audit, the audit – no later than 6 months from the delivery of the audit result – will be converted by law  into tax proceedings. An appeal, if submitted, will be dealt with by the same authority – the head of the customs and tax office.




Should you be interested in obtaining further information, or would like to discuss the impact of the above changes on your operations please contact:

Alicja Sarna                     tel. +48 22 322 68 88


or your tax advisor from MDDP.

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