On the basis of article. 17 § 2, art. 18 § 2, art. 22 section 6, art. 48 section 3, art. 67e. 75 section 7 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: Chapter 1 General provisions § 1. [Range] 1. The regulation defines: 1) the jurisdiction of the tax authorities in cases of certain tax obligations or certain categories of taxpayers, payers or collectors;

2) jurisdiction of the tax authorities in the case of the occurrence of the event giving rise to the change of jurisdiction during the tax year or accounting period;

3) jurisdiction of the tax authorities in matters relating to the application of the relief in the repayment of tax liabilities;

4) jurisdiction of the tax authorities in cases determining the overpayment of taxes levied by the payers.

2. Whenever the regulation reference is made to "the Act" means the Act of 29 August 1997-tax.



Chapter 2 jurisdiction of the tax authorities in cases of certain tax obligations or certain categories of taxpayers, payers or collectors § 2. [Jurisdiction of the tax authority in matters of corporate income tax of legal persons] In matters of corporate income tax of legal jurisdiction is the tax authority according to address arising: 1) from the appropriate register or 2) with the statute or contract, if the address was not disclosed in the appropriate register.

§ 3. [1] (repealed) § 4. 1. Jurisdiction of the tax authorities in matters of taxation of income tax from individuals shall be determined according to the place of residence of a natural person, if it has no place of residence in the territory of the Republic of Poland.

2. the taxable spouses having different place of residence, if, at their request, they shall be subject to the total taxation, jurisdiction shall be determined according to the place of residence of one of the spouses, indicated in the common annual tax return.

3. In the case of a company without legal personality jurisdiction the tax authority, which consists of financial statements, is: [2] 1) the tax authority competent for the address of the registered office of the company, if at least one partner is on the right;

2) the tax authority competent for one of the partners according to their choice, if the tax authority, referred to in paragraph 1, is not appropriate for any of the accomplices, and if partners have not made a choice – the tax authority competent for a shareholder referred to in the first place in the partnership agreement.

§ 5. 1. In matters of taxation of income tax from natural persons income (revenue) from the economic activity derived by non-resident taxpayers the tax relevant topical are resolved according to the place of this activity, the following heads of government offices: 1), Lower Silesian Voivodeship – head of the tax office Wroclaw-Psie Pole;

2) in kujawsko-Pomorskie – head of the second tax office in Bydgoszcz;

3), Lublin Voivodeship-head of the first tax office in Lublin;

4) in Lubusz voivodeship – head of the first tax office in Zielona Góra;

5) – Łódź Voivodeship, head of the tax office Łódź-Śródmieście;

6) in Lesser Poland Voivodeship – head of the tax office Krakow-Śródmieście;

7), Masovian Voivodeship – head of the third tax office Warsaw-Śródmieście;

8, Opole Voivodeship)-head of the first tax office in Opole;

9) in subcarpathian-head of the first tax office in Rzeszów;

10) in Podlaskie – head of the first tax office in Białystok;

11) in the Pomeranian-head of the first tax office in Gdansk;

12), Silesian Voivodeship-head of the first tax office in Katowice;

13) in Świętokrzyskie – head of the second tax office in Kielce.

14) in Warmian-Masurian Voivodeship – head of the tax office in Olsztyn;

15) in the greater Poland Voivodeship – head of the tax office Poznań-Nowe Miasto;

16) in West Pomeranian Voivodeship is the third head of the tax office in Szczecin.

2. in the case of the taxable persons referred to in paragraph 1. 1, income (revenue): 1) in respect of the export of cargo and passengers, accepted for carriage in the Polish sea ports – the relevant topical are heads of tax authorities, referred to in paragraph 1. 1, appointed according to the place of residence or registered office address service provider agent;

2) other than those mentioned in paragraph 1. 1 or in paragraphs 1 – relevant topical are heads of tax authorities, referred to in paragraph 1. 1 play/pause due to: a) the place of residence or registered office address of the payer, where tax via the payer, b) place of residence of the taxpayer, if the tax without mediation of the payer, c) the place of performance of the activities in respect of which the income is obtained, in particular due to the place of supply of services (work), if the property cannot be determined as indicated in (a). (a) or (b).

3. If a taxpayer referred to in paragraph 1. 1, is established in more than one province or receives income (revenue), referred to in paragraph 1. 2, in more than one province, or at the same time receives income (revenue) of the titles listed in paragraph 1. 1 and 2 in more than one State, jurisdiction is the third head of the tax office Warsaw-Śródmieście, subject to paragraph 2. 4.4. If the taxable person referred to in paragraph 1. 1, receives income (revenue) in more than one province, from which the agents charge a flat-rate tax on income of individuals, the competent jurisdiction is the gang of tax authorities, referred to in paragraph 1. 1, appointed in the place of residence or billing address.

§ 6. 1. In matters of taxation of income tax from legal persons income from economic activity derived by non-resident taxpayers the tax relevant topical are resolved according to the place of this activity, the following heads of government offices: 1), Lower Silesian Voivodeship – head of Lower tax office in Wrocław.

2) in Kuyavian-Pomeranian-Kuyavian-Pomeranian Chief of the tax office in Bydgoszcz;

3) in Lublin, Lublin Voivodeship head of the tax office in Lublin –;

4) in Lubusz voivodeship – head of Lubuskie province tax office in Zielona Góra;

5) – Łódź Voivodeship Chief Tax Office Lodz Lodz;

6) in Lesser Poland Voivodeship – head of the Małopolska tax office in Krakow;

7) in Masovian-Head First Mazowiecki tax office in Warsaw;

8) in Opole County, Opole Voivodeship of Opole Tax Office Chief-;

9) in subcarpathian-head of the Podkarpackie province tax office in Rzeszów;

10) in Podlaskie – head of the town tax office in Białystok;

11) in the Pomeranian-head of Pomeranian tax office in Gdansk;

12), Silesian Voivodeship-head of the first Silesian tax office in Sosnowiec.

13) in Świętokrzyskie – head of Świętokrzyskie in Kielce, the tax office;

14) in Warmian-Masurian Voivodeship – head of Warmia and Mazury in Olsztyn Tax Office;

15) in greater Poland Voivodeship – head of Wielkopolska in Poznań 's first tax office;

16) in West Pomeranian Voivodeship – Head West Tax Office in Szczecin.

2. in the case of the taxable persons referred to in paragraph 1. 1, income (revenue): 1) in respect of the export of cargo and passengers, accepted for carriage in the Polish sea ports – the relevant topical are heads of tax offices listed in paragraph 1. 1, appointed according to the place of residence or registered office address service provider agent;

2) other than those mentioned in paragraph 1. 1 or in paragraphs 1 – relevant topical are heads of tax offices listed in paragraph 1. 1, appointed in the place of a deduction or, if power consumption via tax payer, because of its place of residence or address of the registered office.

3. If a taxpayer referred to in paragraph 1. 1, is established in more than one province or receives income (revenue), referred to in paragraph 1. 2, in more than one province, or at the same time receives income (revenue) of the titles listed in paragraph 1. 1 and 2 in more than one State, jurisdiction is head of First Mazowiecki tax office in Warsaw, subject to paragraph 2. 4.4. If the taxable person referred to in paragraph 1. 1, receives income (revenue) in more than one province, from which the agents charge a flat-rate income tax of legal persons, the competent jurisdiction is the gang of tax authorities, referred to in paragraph 1. 1, appointed in the place of residence or billing address.


§ 7. 1. Jurisdiction of the tax authorities in cases of inheritance tax and gift tax is determined by: 1) in matters of inheritance, write, further writing, where there is a command, the reserved portion: a) if the subject of the acquisition of the property is, the use of perpetual, cooperative ownership right to a dwelling, cooperative right to commercial premises, the right to a house in cooperative housing, the right to housing in the housing cooperative, free use of the property or a servitude , and real estate are located in the territorial coverage of the actions of one head of the tax office, according to the location of the property, (b)) if the subject of the acquisition is the property or property rights mentioned in (b). and at the same time, other property rights or movable and immovable property are located in the territorial coverage of the actions of one head of the tax office, according to the location of the property, (c)) in cases other than those referred to in (a). a and b, according to the last place of residence of the testator, and in the absence of such a place, according to the last of his domicile;

2) in matters of donation, donor command acquisitive prescription, free the abolition of joint ownership, the establishment of use and easements: a) if the subject of the acquisition of the property is, the use of perpetual, cooperative ownership right to a dwelling, cooperative right to commercial premises, the right to a house in the housing cooperative, free use of the property or a servitude, and real estate are located in the territorial coverage of the actions of one head of the tax office – according to the location of the real estate , b) if the subject of the acquisition is the property or property rights mentioned in (b). and at the same time, other property rights or movable and immovable property are located in the territorial coverage of the actions of one head of the tax office, according to the location of the property, (c)) in cases other than those referred to in (a). a and b – according to the place of residence of the purchaser on the emergence of tax liability, and in the absence of such a place, according to the last place his residence on that day;

3) in the cases of unpaid pensions – according to the place of residence of the purchaser on the emergence of tax liability, and in the absence of such a place, according to the last place his residence on that day;

4) in matters of entitlement savings contribution paid on the basis of the available contribution in the event of death or the acquisition of units based on the participant's investment fund available open or specialised investment fund open in the event of his death, according to the last place of residence, respectively wkładcy or participant of the Fund and in the absence of such a place, according to the last place of residence;

5) in matters of acquisition, which, in whole or in part, applies to things located abroad or enforceable property rights abroad – according to the place of residence of the purchaser on the emergence of tax liability, and in the absence of such a place, according to the last place his residence on that day.

2. In the cases referred to in paragraph 1. 1 point 2 (a). (c) and paragraph 5, if the purchaser, in accordance with special regulations, make up a common tax on the acquisition of things or proprietary rights – the local jurisdiction shall be determined according to the tax authorities of the place of residence (residence) of one of the buyers.

§ 8. Jurisdiction of the tax authorities shall be: 1) toll – according to the location of the markets;

2) fees and charges of the Spa-according to the position of the village in which it is charged;

3) (repealed);

4) charges from owning dogs-according to the place of residence of a natural person with a dog.

§ 9. 1. Jurisdiction of the tax authorities in cases of tax liability of the payer or the toll collector shall, subject to paragraph 2. 2, according to: 1) of the place of residence of the payer or the toll collector, if the payer or the debt collector is a natural person;

2) address of the payer or the toll collector, if the payer or the debt collector is not a natural person;

3) establishment by the payer or the toll collector, if the property cannot be determined as indicated in paragraph 2.

2. the local jurisdiction of the tax authorities in cases of tax liability of notaries who are payers of tax on civil law transactions and tax on inheritance and donations shall be determined according to the address the notary office.



§ 9a. [Jurisdiction tax authorities in case you do not have a registered office of economic activities in the territory of the country] [3] 1. In matters of taxation, tax on goods and services in the case where the non-established taxable persons economic activity on the territory of the country, have on the territory of the fixed place of business, property tax authorities shall be determined according to the fixed place of business.

2. the local jurisdiction of the tax authorities in the cases referred to in article 1. 33, art. 34, art. 37 paragraph 2. 1 and 3 and in article 3. 38 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended), shall be determined on the basis of the customs legislation.

§ 10. [4] 1. If you can not determine jurisdiction as set out in the provisions of the tax law, the competent tax authority is appropriately Head the third tax office Warsaw-Śródmieście or mayor of Warsaw, subject to paragraph 2. 2.2. In the cases of tax on goods and services cannot determine the jurisdiction as set out in the provisions of the tax law, the competent tax authority is the head of the second tax office Warszawa-Śródmieście.



Chapter 3 jurisdiction of the tax authorities in the case of the occurrence of the event giving rise to the change of jurisdiction during the tax year or accounting period § 11. [The tax authorities jurisdiction in cases due for the tax year the income tax] 1. The tax authority of competent jurisdiction in cases due for the tax year the income tax: 1) from individuals for taxpayers who have changed domicile or place of residence, as a result, the competent tax authority became different than the current – is the tax authority competent according to the place of residence or stay on the last day of the tax year, and if the residence or stay on the territory of the Republic of Poland is terminated before that date, according to the last place of residence or stay in its territory;

2) legal persons for taxpayers, who have changed the address of the registered office, as a result, the competent tax authority became different than the current – is the tax authority competent according to the address on the last day of the tax year for which it is submitted testimony.

2. If in accordance with special provisions of the taxpayer is obliged to disclose the address with the appropriate registry, the provision of paragraph 1. 1 paragraph 2 shall apply when a new address was revealed in this register until the end of the tax year for which it is submitted testimony.

§ 12. 1. The tax authority of competent jurisdiction in matters of advances for income tax: 1) from individuals for taxpayers who, in the course of the tax year they changed their domicile or place of residence, as a result, the competent tax authority became different than the current – is the tax authority competent according to the place of residence or stay on the last day of the billing period, and when residence or stay on the territory of the Republic of Poland is terminated before that date, according to the last place of residence or stay in its territory;

2) legal persons for taxpayers who, in the course of the tax year they changed the address of the registered office, as a result, the competent tax authority became different than the current – is the tax authority competent according to the address on the last day of the billing period.

2. If in accordance with special provisions of the taxpayer is obliged to disclose the address with the appropriate registry, the provision of paragraph 1. 1 paragraph 2 shall apply when a new address was revealed in this register until the end of the billing period.

§ 13. [5] 1. The tax authority of competent jurisdiction in matters of clearing the goods and services tax for a given tax period for taxpayers who, in the course of the accounting period changed their place of residence or address of the registered office, as a result, the competent tax authority became different than the current – is the tax authority competent for the taxpayer in respect of clearing the goods and services tax on the last day of this period.

2. If in accordance with special provisions of the taxpayer is obliged to disclose the address or place of residence with the appropriate registry, the provision of paragraph 1. 1 is used when the new address was revealed in this register until the end of the accounting period to which the Declaration applies.




§ 13a. [The tax authority jurisdiction in matters relating to billing of excise duty] [6] 1. The tax authority of competent jurisdiction in matters relating to billing of excise duty for a given tax period for taxpayers who, in the course of the accounting period changed the place of activity, place of residence or address of the registered office, as a result, the competent tax authority became different than the current – is the tax authority competent for the taxpayer in respect of the settlement of excise on the last day of this period.

2. If in accordance with special provisions of the taxpayer is obliged to disclose the address or place of residence with the appropriate registry, the provision of paragraph 1. 1 is used when the new address was revealed in this register until the end of the accounting period to which the Declaration applies.

§ 14. The tax authority of competent jurisdiction in matters of tax on means of transport for taxpayers who, in the course of the tax year they changed their place of residence or address of the registered office, as a result, the competent tax authority became different than the current – is the tax authority competent according to the place of residence or registered office address from the first day of the month following the month in which there is a change of the place of residence or registered office address.



Chapter 4 jurisdiction of the tax authorities in matters relating to the application of the relief in the repayment of tax obligations § 15. [Property tax authorities arising from the provisions of separate] 1. The tax authorities, which on the basis of separate provisions are appropriate to determine or specify the obligations in respect of taxes, fees and niepodatkowych budget duties, hereinafter referred to as "taxes", are competent in matters of: 1) release of payers from the obligation to withhold tax or withholding tax – no limit amount;

2) limiting collection of withholding tax – no limit amount;

3) deferral of the payment deadline and flattening the HP pay tax-without limiting the amount and repayment period;

4) postpone and break down on the installment payment of the tax arrears, with interest for late payment or interest referred to in the decision referred to in the article. 53A act-without limitation of the amount and the repayment period;

5) debt relief, in whole or in part, tax arrears, interest on arrears or prolongacyjnej-without limitation of amount.

2. The tax authorities competent to rule on the tax liability of the payer or a meter reader are also appropriate in terms of charges per from payers or collectors, to: 1) deferral of the payment deadline and flattening the HP pay tax-without limiting the amount and repayment period;

2) postpone and break down on the installment payment of the tax arrears, with interest for late payment – without limitation of the amount and the repayment period;

3) ex officio relief tax arrears or prolongacyjnej in the cases referred to in article 1. 67d § 1 paragraph 3 and 4 of Act-without restrictions.

3. In matters of tax law, entrusted to implementation of the tax authority of first instance these bodies are competent to postpone deadlines set out in the provisions of the tax law – without limiting the period of deferment, with the exception of the time limits referred to in article 1. 68-71, art. 77 section 1-3, art. 79 section 2, art. 80 section 1, art. 87 § 3 and 4, art. 88 § 1 and article. 118 of the Act.



Chapter 5 of the jurisdiction of the tax authorities in cases determining the overpayment of taxes levied by the payers of § 16. [The tax authority jurisdiction in matters relating to the finding of overpayment of taxes] 1. The tax authorities the competent jurisdiction in matters relating to the finding of overpayment of taxes at the request of the taxpayer made in the cases referred to in article 1. 75 section 1 of the Act, are: 1) the heads of tax offices, if the taxes, in accordance with special laws, shall be paid into the accounts of the tax authorities, the relevant due to: (a) the payer's place of residence), if the payer is an individual, (b)) the address of the registered office of the payer, if the payer is not a natural person, c) place of business by the payer, if it can not be determined as indicated in (a). (b);

2) Mayor, Mayor (Mayor), Mayor, Marshal, if the taxes, in accordance with special laws, shall be paid into an account Government entities – competent for the place of residence or address of the payer.

2. in the case of a goods and services tax and Excise levied by the payer competent in matters of finding of overpayment of tax authorities are competent for the taxpayer in respect of clearing the goods and services tax and excise duties.

3. in the case of the tax on civil law transactions and inheritance tax and gift tax levied by the appropriate payers on the finding of overpayment of tax authorities are competent in matters of this tax.

4. The tax authorities the competent jurisdiction in matters relating to the finding of overpayment of the flat-rate income tax levied by payers, at the request of a non-resident taxpayer that tax, are heads of tax offices resolved due to the place of residence or registered office address of the payer indicated in: 1) § 5. 1-income tax from natural persons;

2) § 6 para. 1-income tax of legal persons.



Section 6 final provisions § 17. [The application of other provisions] In matters of taxation income tax income (revenue) from the economic activity derived by non-resident taxpayers this tax for the period from 1 September 2005 to 31 December 2005, the competent tax authorities are set out in § 5 and 5a of regulation of the Minister of Finance of 24 December 2002 on property tax (Journal of laws No. 240, item 2069 and 2003 # 152 , item. 1487 and # 232, poz. 2325). § 18. The regulation shall enter into force on 1 September 2005, with the exception of § 5 and 6, which shall enter into force on 1 January 2006, 2) 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 property tax (Journal of laws No. 240, item 2069 and 2003 No. 152, item 1487 and # 232, poz. 2325).

[1] § 3 repealed by section 1 paragraph 1 of the regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.

[2] § 4 paragraph 2. 3 in the version agreed by § 1 paragraph 2 of the regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.

[3] § 9a added by § 1 paragraph 3 of the regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.

[4] paragraph 10 as amended stipulated by § 1, paragraph 4 of the regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.

[5] section 13 as amended stipulated by § 1 paragraph 5 of the regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.

[6] § 13a added by § 1 paragraph 6 of regulation of the Minister of Finance dated December 11, 2015, the amending Regulation on property tax authorities (OJ. 2157). The change came into force January 1, 2016.