On the basis of article. 290A of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, # 85, poz. 727, no. 86, item 732 and # 143, item 1199) are managed as follows: § 1. The regulation specifies how to protect, restore and use evidence preserved in the course of a tax inspection using recording apparatus image and sound or on data carriers, hereinafter referred to as "evidence".
§ 2. 1. Each proof shall contain the designation of the stamp Act tax inspection and bear the signature of the employee the inspection authority, which ran the tax control.
2. Evidence should be secured so as to prevent the destruction, damage or exposure to harmful chemicals, mechanical, temperature or magnetic field, and also in a way that prevents free access to them.
§ 3. Evidence can be played and used in order to: 1) familiarize yourself with their content;
2) produce a copy or print;
3) correct the findings of the control.
§ 4. 1. Reproduction and use of evidence referred to in paragraph 3, may be made by an employee of the inspection authority, which ran the tax control.
2. the Reproduction and use of evidence, referred to in § 3, by other persons may be made only in the presence of a person authorized to. To the authority in the field of play and use of proof recipe article. 143 of the Act of 29 August 1997 – tax code shall apply mutatis mutandis.
3. the conditions and the use of evidence referred to in paragraph 1. 2, does not apply to the public prosecutor and the Court.
§ 5. 1. any reproduction and use of evidence implies that entry to the standard card proof.
2. proof of your personal file is placed in the file of the tax inspection. Standard card design of proof set out in the annex to the regulation.
§ 6. To secure, check-in, and use of evidence containing information constituting a business secret or national provisions on the protection of classified information.
§ 7. The regulation shall enter into force on 1 September 2005.2) Finance Minister: from e. Suchocka-Roguska 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 11 June 2004 on the detailed scope of the Minister of Finance (OJ No 134, poz. 1427).
2), this regulation was preceded by a regulation of the Minister of Finance of 24 December 2002 on how to protect, restore and use evidence preserved in the course of tax audit (Journal of laws No. 240, item 2062).
The annex to regulation of the Minister of Finance of August 26, 2005 (1392)