The Act Of 29 August 1997 Tax

Original Language Title: USTAWA z dnia 29 sierpnia 1997 r. Ordynacja podatkowa

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DIVISION I General provisions Art. 1. [range] Act regulates: 1) tax liabilities;

2) tax information;

3) tax, tax inspection and examinations;

4) mystery of the stamp tax.

Article. 2. [the application of the provisions of the Act], § 1. The provisions of the law apply to: 1) taxes, fees and niepodatkowych charges the State budget and the budgets of the units of local government, to which the fixing or determining the tax authorities are entitled;

2) (repealed);

3) stamp duty and fees referred to in the legislation on taxes and fees;

4) tax law matters other than those referred to in paragraph 1, belonging to the property tax authorities.

§ 2. If separate legislation provides otherwise, the provisions of chapter III shall also apply to fees and niepodatkowych charges the State budget, which establish or determine the eligible are other than those mentioned in § 1 point 1.

§ 3. The authorities referred to in § 2, entitled to the tax authorities.

§ 4. The provisions of the Act do not apply to the cash benefits arising from civil law.

Article. 3. [Definitions] Whenever the law is talking about: 1) tax laws – shall mean the Act for taxes, fees and niepodatkowych charges budget specifying the subject, the subject of taxation, tax liability, tax base, tax rates, and governing the rights and obligations of the tax authorities, taxpayers, payers and collectors, as well as of their legal successors, and third parties;

2) tax law – shall mean the provisions of tax laws, the provisions of the ratified by the Republic of Poland for the avoidance of double taxation agreements and ratified by the Republic of Poland, other international agreements relating to tax issues, as well as provisions implementing acts issued on the basis of the tax laws;

3) taxes – shall mean also: and) advance on taxes, b) installment of taxes, if the provisions of the tax laws provide for payment of the tax in instalments, c) fees and niepodatkowe charges budget;

4) tax books shall mean accounts, tax revenue and expense book, records and registers, to which, for tax purposes, on the basis of separate provisions, required are taxpayers, payers or meter readers;

5) declarations-shall mean also the testimony of the lists and the information to which the submission must, on the basis of the provisions of the tax law, taxpayers, payers and meter readers;

6) tax relief but is a means provided for in the provisions of the tax law exemption, deduction, reduction or reduction, which causes a reduction of the tax base or tax rate, with the exception of a reduction in the amount of the tax by the amount of the input tax within the meaning of the provisions on tax on goods and services, and other deductions as part of this tax;

7) return tax-means the return difference of tax or refund of input tax within the meaning of the provisions on tax on goods and services, as well as other forms of reimbursement provided for in the provisions of the tax law;

8) niepodatkowych balance budgetary means other than taxes and fees receivable constituting the revenue of the State budget or the budget of the local government unit, resulting from public relations;

9) economic activity – shall mean any gainful activity within the meaning of the freedom of economic activity, including the exercise of professional services, as well as any other gainful activity carried out on its own behalf and on their own or someone else's account, even when other Act does not include this activity to the business or person performing a business-to business;

10) transaction price – to be understood by the price of the item transaction between related parties within the meaning of the provisions of the tax law on income tax from natural persons, income tax from legal persons and goods and services tax;

11) national entity-shall mean the national entity within the meaning of the provisions of the tax law on income tax from natural persons and income tax of legal entities and foreign company within the meaning of those provisions, located on the territory of the Republic of Poland;

12) a foreign entity-shall mean a foreign entity within the meaning of the provisions of the tax law on income tax from natural persons and income tax of legal entities and foreign national entity undertaking within the meaning of those provisions, located outside the territory of the Republic of Poland;

13) electronic document – shall mean the electronic document, referred to in article 2. 3 paragraph 2 of the law of 17 February 2005 on the computerization of the business entities pursuing public tasks (Journal of laws No. 64, item. 565, with further amendments);

14) tax portal – shall mean the electronic system of the tax administration to contact tax authorities with taxpayers, payers and inkasentami, as well as of their legal successors, and third parties, in particular to lodge applications, filing and service of pleadings to the tax authorities by means of electronic communication.

Article. 3A. [electronic declaration] § 1. If separate legislation provides otherwise, declarations may be submitted by means of electronic communication.

§ 2. The tax authority electronic Inbox an it system of tax administrations or tax portal confirms, in the form of an electronic document, filing a declaration using electronic means of communication.

§ 3. (repealed).

Article. 3B. [Declaration of folding by means of electronic communication] § 1. Declaration of the tender by using electronic means of communication should contain: 1) data within the electronic format, contained in the declaration specified in separate regulations;

2) one electronic signature.

§ 2. The proper Minister of public financies in consultation with the competent Minister for information technology will determine by regulation: 1) (repealed);

2) way to send Declaration and applications by using electronic means of communication;

3) types of electronic signature, which should be stamped with the individual types of declarations or applications.

§ 3. Adopting the regulation referred to in § 2, the proper minister of public financies should take into account: 1) the need to ensure the security, integrity and non-repudiation of the data contained in the declarations and applications and the need to protect them from unauthorized access;

2) limits the amount of tax liability, the amount of the overpayment or refund resulting from the Declaration and the type of tax, which applies to the Declaration, as well as the requirements for the different types of signature specified in the rules about electronic signatures, in particular concerning signature verification and time-stamping.

Article. 3 c (repealed).

Article. 3D [submission of declaration by means of an electronic communication] submission of the declarations by means of electronic communication wójtowi, the Mayor (the President of) people who helped, was of separate rules govern.



Article. 3E [consent to the service of documents in the form of electronic document] § 1. The tax authority may apply to the tax payer, the payer or the toll collector to agree on the distribution of writings in the form of electronic document in all tax matters handled digitally by the authority.

§ 2. In the case of an expression by a taxable person, the payer or the meter reader consent referred to in § 1, the tax authority shall instruct their legal consequences resulting from the expression of the consent.

§ 3. To the service referred to in paragraph 1, the provisions of art. 144A and art. 146. Article. 3F. [tax Portal] § 1. Identification of taxpayers, payers, meter reader, their successors in title and third on tax Portal is by the use of a qualified certificate by the rules provided for in the Act of 18 September 2001 on electronic signatures (OJ of 2013.262), or by using a trusted profile ePUAP within the meaning of article. 3 paragraph 15 of the law of 17 February 2005 on the computerization of the business entities pursuing public tasks (Journal of laws of 2013.235 and 2014.183).

§ 2. The proper Minister of public financies shall determine, by regulation, the scope and the conditions of use of the portal, with a view to the need to ensure the security, integrity and non-repudiation of the data contained in the conclusions, declarations and writings and the need to protect them from unauthorized access.

§ 3. The proper Minister of public financies may determine by regulation, other means of identification of the tax Portal than provided for in paragraph 1, having regard to the need to promote contacts with tax authorities over tax portal and the need to ensure the security, confidentiality and confidence in the process of identification.


§ 4. The proper Minister of public financies shall determine, by regulation, the types of cases that can be handled using the tax portal, bearing in mind the need for the gradual dissemination of electronic forms of contacts with tax authorities and the nature of these cases.

§ 5. The proper Minister of public financies may, by regulation, specify the tax authorities that doing things with the tax portal, with a view to streamlining the work and support of taxpayers, payers, meter reader, their successors, and third parties.

Article. 4. [the tax obligation] a tax Obligation is due to set the tax nieskonkretyzowana duty forced cash benefit in connection with any event specified in these laws.

Article. 5. [tax] tax Commitment is resulting from the tax liability of the taxpayer to pay to the Treasury, State, County or municipal tax in the amount within the period and at the place specified in the provisions of the tax law.

Article. 6. [Tax] Tax is necessary, free, compulsory and non-refundable cash benefit to the Treasury, State, County or municipality, under the Act.

Article. 7. [the taxpayer] § 1. A taxable person is a natural person, legal person or an organizational unit without legal personality, subject to tax under tax liability.

§ 2. Tax law can establish taxable persons others than those mentioned in paragraph 1.

Article. 8. [Payer] the payer is the natural person, legal person or organizational unit without legal personality, shall on the basis of the provisions of the tax laws to calculate and collect the tax payer and pay it in good time to the tax authority.

Article. 9. [debt collector] He is a natural person, legal person or an organizational unit without legal personality, shall be obliged to collect the taxpayer the tax and pay it in good time to the tax authority.

Article. 10. [taxation] § 1. The introduction of flat-rate form of taxation does not deprive the taxpayer the possibility of tax on general principles.

§ 2. Provision in § 1 shall not apply if the tax laws do not provide for a choice by the taxable person form of taxation.

Article. 11. [fiscal year] tax year is the calendar year, unless the Tax Act provides otherwise.

Article. 12. [the last day of term] § 1. Where a period is specified in days is a certain event, in calculating this period, no account shall be taken of the date on which the event occurred. The passing of the last of a designated number of days shall be deemed to be the end of the term.

§ 2. The time limits specified in weeks ends with the expiry of the day in the last week, which corresponds to the initial day of the term.

§ 3. The time limits specified in months ends with the expiry of that day in the last month, which corresponds to the initial day of the term, and if such day in the last month there was – on the last day of the month.

§ 4. The time limits specified in years ends with the end of the day in the last year, which corresponds to the initial day of the term, and if such day in the last year was not on that poprzedzałby directly.

§ 5. If the last day of the period falls on a Saturday or a public holiday, the last day of the term is considered the next day after day or days off, unless the Tax Act provide otherwise.

§ 6. The term shall be deemed to be met if, before the expiry of the letter was: 1) sent in the form of an electronic document to the tax authority, and the sender has an official receipt;

2) issued in the Polish postal facility designated operator within the meaning of the Act of 23 November 2012.-postal law (OJ item 1529) or placed in the Polish consular;

3) made by the soldier or member of the crew of a sea-going vessel in command military unit or the master of the vessel;

4) made by the person detained in the prison administration;

5) filed by the detained person in the administration of the detention center.



SECTION II, the tax authorities and their property chapter 1 the tax authorities Article. 13. [the tax] § 1. The tax authority pursuant to its jurisdiction, is: 1) the head of the tax office, head of the Customs Office, the Mayor, the Mayor (Mayor), Mayor of or Marshal-a body of first instance;

2) Director of stamp, Director of the Customs Chamber-as: a) the review body from decisions of the Director of the tax office or the Director of the Customs Office, b) authority of first instance, on the basis of separate provisions, c) appeal body of the decision issued by the competent authority in the first instance;

3) local government College appeal – as a review body the decision of the Mayor, the Mayor (Mayor), Starosta or Marshal.

§ 2. The proper Minister of public financies is the tax authority – as: 1) the authority of first instance in cases the annulment of the decision, the proceedings are resumed, amendment or revocation of a decision or expiration-with the Office;

2) appeal body decisions on matters referred to in paragraph 1;

3), the competent authority in matters of agreements concerning the determination of the transaction prices;

4) the competent authority in matters of interpretation of the provisions of the tax law;

5) the competent authority in matters relating to information provided by banks and cooperative credit unions opened and defunct bank accounts related to the business.

§ 3. Tax authorities of higher degree are review bodies.

Article. 13A. [Giving permission], the Council of Ministers may, by regulation, grant permission to the tax authorities: 1) to the head of intelligence agencies, 2) to the head of the internal security agency, 3) head of central anti-corruption Bureau, 4) to the head of military intelligence Service, the head of the Military Counterintelligence Service) 5-If this is justified by the protection of classified information and the requirements of State security.

Article. 14. [the scope of the tasks of the Minister] § 1. The proper Minister of public financies exercises general supervision in tax matters.

§ 2. Within the framework of the supervision referred to in § 1, the proper minister of public financies in order to perform the statutory tasks, in particular the analytical task reporting, can process data resulting from tax returns submitted to the Chief of tax offices and the Chief of Customs offices.

§ 3. Processing of the data referred to in § 2, the behavior of the provisions on the protection of personal data and secrets protected by law.

§ 4. The proper Minister of public financies ensures functioning of the portal and is the data controller of the taxpayers, payers, meter reader, their successors, and third parties that use the portal within the meaning of the provisions of the Act of 29 August 1997 on the protection of personal data (Journal of laws of 2002, No 101, item 926., as amended.).



Chapter 1a interpretations of tax law Article. 14A. [interpretation of tax law] § 1. The proper Minister of public financies strives to ensure the uniform application of the provisions of the tax laws by the tax authorities and tax inspection authorities, in particular their interpretation, ex officio or on request, taking into account the case-law of the courts and the Constitutional Court or the European Court of Justice (General interpretations); the applicant may not be a public authority.

§ 2. The request for the interpretation of the General should include a justification of the need to issue the interpretation overall, in particular: 1) presentation of the issues and an indication of the provisions of the tax laws requiring the release of general interpretation;

2) an indication of the non-application of the provisions of the tax law in certain decisions, provisions and individual interpretations issued by the tax authorities and tax inspection authorities in the same facts or future events, and the same legal States.

§ 3. Interpretation of general it seems, if at the date of the application in the cases referred to in § 2, paragraph 2, proceedings are not tax or tax inspection authority control proceedings or a decision or order was not brought the appeal or complaint.

§ 4. The proper Minister of public financies leaves a preliminary interpretation of General unexamined, if: 1) are not complied with the conditions referred to in § 2 and 3, or the application does not satisfy the other requirements of the law, or 2) submitted in the application is the subject of the interpretation of the General and legal situation has not changed in this respect.

§ 5. On leaving the request for the interpretation of General unexamined seems a provision on that complaint. The order does not contain data identifying a party to proceedings in which the decision, order, or interpretation of an individual, as indicated in the request for an interpretation of the General. The provisions of chapters 14 and 16 chapter IV shall apply mutatis mutandis.


§ 6. The right of access to documents in the case to issue a general interpretation does not include data identifying the party to the proceedings in which the decision, order, or interpretation of an individual, as indicated in the request for an interpretation of the General.

§ 7. At the written request of the Minister responsible for the public finances, tax authorities and tax inspection authorities shall communicate immediately files for indicated in the request for an interpretation of the general decision, the provisions of and the interpretation of the individual.

§ 8. The fee is refundable only if the interpretation of the General. Refund occurs within 7 days from the date of the publication of interpretation.

§ 9. In matters relating to the issue of the interpretation of the General at the request of the provisions of article 3. 14 d, art. 14F, art. 120. 121 section 1, art. 125, art. 126. 129. 130. 135-137. 140. 143. 165 § 3b, article. 165a, art. 168, art. § 169 1-2, art. 170 and article. 171, and the provisions of Chapter 5, 6, 10 and 23 of chapter IV shall apply mutatis mutandis.

§ 10. The proper Minister of public financies in order to improve the handling of applicants may, by a regulation, authorise subordinate authorities to issue, as a body of first instance, the provisions referred to in § 5, and actions referred to in § 7, stating at the same time, jurisdiction and venue of the authorised bodies.

§ 11. The proper Minister of public financies, taking into account the ensuring of the proceedings, shall determine, by regulation, the pattern of the request for the interpretation of the General, which contains the identity of the applicant, the data indicated in § 2, and how to pay the fee.

Article. 14B. [individual Interpretation] § 1. The proper Minister of public financies, at the request of the person concerned, it seems, in the individual case, the interpretation of the provisions of the tax law (interpretation of an individual).

§ 2. Request for interpretation of the individual may be occurring facts or future events.

§ 3. The applicant for the issue of the interpretation of the individual is obliged to an exhaustive presentation of the facts or events of the future, and to present its position on the legal assessment of the facts or events of the future.

§ 4. An applicant for an individual interpretation consists of a statement under pain of criminal liability for false testimony, that the elements of the facts covered by the request for an interpretation on the day on which the application is not the subject of ongoing tax proceedings, tax inspection, tax inspection authority control proceedings and that, in this respect, the case has not been resolved as to its substance in the decision or the order of the tax authority or tax inspection authority. In the event of false declarations published interpretation of the individual does not produce legal effects.

§ 5. Does not seem to individual interpretation in terms of these elements of the facts, which, at the date of filing of the application for interpretation are the subject of pending tax proceeding, tax inspection, tax inspection authority control or when in this respect, the matter was resolved as to its substance in the decision or the order of the tax authority or tax inspection authority.

§ 6. The proper Minister of public financies in order to ensure a uniform issued binding interpretation and improvement of support applicants may, by a regulation, authorise subordinate authorities to issue rulings on his behalf and within the scope by specifying the same time jurisdiction and venue of the authorised bodies.

§ 7. The proper Minister of public financies shall determine, by regulation, the pattern of the application referred to in paragraph 1, which contains the data identifying the applicant and the information provided in § 2-5, and the manner of payment of the fee referred to in article 1. 14F. 14 c [range of individual interpretation] § 1. Interpretation of individual contain an assessment of the applicant's position and the reasons for the legal assessment. You can waive legal justification, if the position of the applicant is valid to the full extent.

§ 2. In the event of a negative assessment of the position of the applicant the interpretation of the individual provides an indication of the correct position and the reasons for it.

§ 3. Interpretation of individual contains instruction on the law to complain to the administrative court.

§ 4. Interpretation of individual released in the form of an electronic document is accompanied by a secure electronic signature verified with a valid qualified certificate.

Article. 14 d. [the term individual interpretation] the interpretation of individual provisions of the tax law seems, without undue delay, but not later than within 3 months from the date of receipt of the request. This time limit does not count toward time limits and periods referred to in article 1. 139 § 4.

Article. 14E. [change interpretation] § 1. The proper Minister of public financies may, of its own motion, change the published interpretation of the overall or individual if it finds its irregularity, in particular taking into account the case-law of the courts, the Constitutional Court or the European Court of Justice.

§ 2. Notice of revised individual interpretation shall be delivered to the entity in a particular case, the interpretation has been released.

Article. 14F. [the fee request for interpretation] § 1. Request for interpretation of the individual is subject to a fee of $40, which must be paid within 7 days from the date of submission of the application.

§ 2. For instance in one application for the interpretation of the individual separate facts or events of future fee from each submitted in the application specific facts or events of the future.

§ 2a. Reimbursement of undue payment shall take place no later than within 7 days from the date of termination of the proceedings on the issue of interpretation.

§ 3. The fee referred to in paragraph 1 and 2, shall constitute revenue of the State budget.

Article. 14 g. [Leave without consideration of the request for the interpretation] § 1. Request for interpretation of the individual does not meet the requirements referred to in article 1. 14B § 3 is left unexamined.

§ 2. (repealed).

§ 3. On leaving the application without consideration seems to order, on that complaint. The provisions of chapters 14 and 16 chapter IV shall apply mutatis mutandis.

Article. 14 h. [the application of laws in matters concerning the interpretation of the individual] in matters relating to the interpretation of the individual shall apply mutatis mutandis the provisions of article 4. 120. 121 section 1, art. 125, art. 126. 129. 130. 135-137. 140. 143. 165 § 3b, article. 165a, art. 168, art. § 169 1-2, art. 170 and article. 171, and the provisions of Chapter 5, 6, 10 and 23 of chapter IV.

Article. 14i. [Publication interpretation] § 1. General interpretations shall be published without undue delay in the official journal of the Ministry of finance and posted in public information.

§ 2. Interpretations of the individual together with the date of service shall be immediately submitted to the tax authorities the right due to the range of matters which are subject to interpretation and tax inspection to the competent authority.

§ 3. Interpretations of the individual together with the application for interpretation, after removing the data identifying the applicant and the other parties indicated in the body of interpretation are immediately published in the Bulletin of public information.

Article. 14j. [authority empowered to issue the interpretation] § 1. According to your property tax rulings it seems Mayor, Mayor (Mayor), Mayor of or Marshal.

§ 2. To the extent referred to in § 1, the fee for the issue of the interpretation of the individual is the income budget of the local government unit.

§ 3. In terms of unregulated in the § 1 and 2 shall apply mutatis mutandis the provisions of this chapter.

Article. 14 k [Applicable to the interpretation] § 1. Apply to the interpretation of the individual before the alteration or before delivery to the tax authority a copy of the final judgment the administrative court repealing the interpretation of an individual may not cause harm to the applicant, as well as in the case of failure to take her in to settle the matter.

§ 2. Apply to the interpretation of the General before the change cannot harm those who applied to it, as well as in the case of failure to take her in to settle the matter.

§ 3. In terms of use related to the interpretation, that has changed, or the interpretation that isn't included in the result of a case, do not initiate proceedings in cases concerning tax offenses or tax offences and proceedings initiated in these matters declares it and no interest on arrears.

Article. 6. the [tax effects before the publication of interpretation] where the tax effects related to the event, which corresponds to the situation which is the subject of the interpretation of took place prior to the publication of the interpretation of a general or individual interpretation before service, the application of this interpretation does not release from the obligation to pay tax.


Article. 14 m [exemption from the obligation to pay tax] § 1. Apply to the interpretation that has been changed or is not included in the result of a case, makes the exemption from the obligation to pay the tax to the extent arising from an event which is the subject of the interpretation of the if: 1) commitment has not been correctly implemented as a result of the application to the interpretation, that has changed, or the interpretation that isn't included in the result of a case and 2) the tax consequences associated with the event, which corresponds to the situation which is the subject of the interpretation of the , took place after the publication of the interpretation of the General or after delivery of individual interpretation.

§ 2. The exemption referred to in § 1, includes: 1) in the case of the annual settlement of taxes – the period to the end of the tax year in which published revised interpretation of a general, served with a revised interpretation of the individual or the tax authority has been served a copy of the judgment the administrative court repealing the interpretation of the individual with the statement's legitimacy;

2) in the case of the quarterly settlement of taxes – the period to the end of the quarter in which the published a revised interpretation of the General, served with a revised interpretation of the individual or the tax authority has been served a copy of the judgment the administrative court repealing the interpretation of the individual with the statement of its legitimacy, and the next quarter;

3) in the case of the monthly settlement of taxes – the period to the end of the month in which the published a revised interpretation of the General, served with a revised interpretation of the individual or the tax authority has been served a copy of the judgment the administrative court repealing the interpretation of the individual with the statement of its legitimacy, and the next month.

§ 3. At the request of the taxpayer, that applied to the interpretation in the decision determining or fixing the amount of the tax liability, the tax authority shall also tax exempted, referred to in § 1, or – in the case of payment of tax within the scope of this exemption-specifies the height of the overpayment.

§ 4. The tax authority shall inform the taxpayer in writing of the date of service of a copy of the decision referred to in § 2, indicating the information with which the day ends with a period of exemption from the obligation to pay tax arising from the repealed by the decision.

Article. : 14-15. [provisions] § 1. The provisions of article 4. 14 k and article. 14 m shall apply mutatis mutandis in the case of: 1) by the company to the individual interpretation prior to the formation of the company at the request of the people planning to the creation of the company in respect of the business;

2) by a branch or representation to individual interpretation concerning the activities of the branch or representative office that was released before the creation of the branch or representative office at the request of creating them.

§ 2. In the cases referred to in § 1, amended by the interpretation of the individual shall be delivered to the appropriate company, branch or an agency, specified by the applicant for the issue of the interpretation of the individual.

Article. 14o. [to issue individual interpretation within] § 1. [1] in the event of any individual interpretation within the time limit referred to in article 1. 14 d, it is considered that on the day following the day on which the deadline issue interpretation was released on interpretation of finding accuracy position of the applicant in full extent.

§ 2. The provisions of article 4. 14E. 14i § 2 shall apply mutatis mutandis.

Article. 14 p. [provisions] the provisions of this chapter shall apply mutatis mutandis to the dues payers or collectors, third-party obligations and claims referred to in article 1. 52 § 1.



Chapter 2 Property tax authorities Article. 15. [Respect properties] § 1. The tax authorities comply with the Office of your jurisdiction and local.

§ 2. Jurisdiction and jurisdiction is determined taking into account also the scope of tasks and territorial range of the tax authorities, defined on the basis of separate provisions, in particular the provisions on the introduction of pilot schemes referred to in article 1. 5. 1A and 1b of the Act of 21 June 1996 on offices and Treasury Chambers (Journal of laws of 2004, no. 121, item. 1267, as amended).

Article. 16. [jurisdiction] jurisdiction the tax authorities shall be determined according to the provisions specifying the scope of their activities.

Article. 17. [jurisdiction] § 1. If the tax law does not provide otherwise, the local jurisdiction shall be determined according to the tax authorities of the place of residence or registered office address of the taxpayer, the payer, the meter reader or entity referred to in art. 133 § 2.

§ 2. The proper Minister of public financies may determine by regulation, jurisdiction of the tax authorities in cases of certain tax obligations or certain categories of taxpayers, payers or collectors in a way different than specified in paragraph 1, taking account in particular of having residency abroad, place revenue and the location of the subject of taxation.

Article. 17A. [the responsibility of a third party] the tax authority of competent jurisdiction on the decision of the tax liability of a third party is the tax authority competent for the taxpayer, the payer or the meter reader.

Article. 18. [change jurisdiction] § 1. If, during the tax year or specified in separate regulations of another billing period will change the properties of the event giving rise to the local tax authority, the tax authority of competent jurisdiction for the tax period remains the tax authority that was competent on the first day of the tax year or accounting period.

§ 2. The proper Minister of public financies may determine, by regulation, the cases in which, in the event of a change of jurisdiction during the tax year or accounting period, the competent tax authority is an authority other than that referred to in paragraph 1, taking account in particular of a change of residence, residence or seat of the taxable person.

Article. 18A. [Event causing the change of jurisdiction] If after the end of the tax year or other period will change the properties of the event giving rise to the local tax authority, the tax authority of competent jurisdiction in matters relating to previous tax years, or other periods is the competent authority after the occurrence of these events, subject to article 22. 18B. 18B. [the competent authorities on] the tax authorities competent in the date of initiation of the proceedings and tax inspection shall remain competent in the matter, which is conduct or control concerns, even if in the course of the investigation or control of the event causing the change in the property.

Article. 19. [disputes about property] § 1. Property disputes are resolved: 1) between the police officers of tax offices operating under the jurisdiction of the same Director of tax Chamber of Commerce – Director of the Chamber of Commerce stamp duty;

2) between the police officers of tax offices operating on the territory of the local Government of the boards of Directors of various properties-the proper minister of public financies;

3) between the police officers of Customs offices operating under the jurisdiction of the same Director of the Customs Chamber of Commerce – Director of this House;

4) between the police officers of Customs offices operating under the jurisdiction of the boards of Directors of various customs-the proper minister of public financies;

5) between the Mayor, the Mayor (Mayor), Mayor of or Marshal of the province and the head of the tax authority or the head of the Customs Office – administrative court;

6) between wójtami, mayors (mayors of cities) and starostami – joint local appeal College for them, and in the absence of such College-administrative court;

7) between the Presidents of provinces-administrative court;

8) in other cases, the proper minister of public financies.

§ 2. The dispute over the property shall be settled by the provisions, at the request of the party to the dispute.

§ 3. In the cases referred to in § 1 point 2 and 4, a proposal for settlement of the dispute claims that respectively head of the tax office or the head of the Customs office via the competent Chamber of Commerce Director respectively of the stamp duty or the Director of the Chamber.

Article. 20. [the actions pending the outcome of a dispute over the property] pending the outcome of a dispute about property tax authority, on whose territory there was the initiation of a proceeding, take only those actions that are necessary for reasons of public interest or important interest page.



SECTION IIa Agreement in matters determining the transaction prices Article. 20A. [unilateral Agreement] the proper Minister of public financies, referred to in this chapter "competent authority on the agreement" on a proposal from the national party, considers the correctness of the choice and application of methods for the determination of the transaction price between: 1) associated with each national or 2) national entity associated with a foreign entity and a foreign entity, or


3) national entity associated with a foreign entity and other domestic actors associated with the same foreign entity – hereinafter referred to as "the agreement unilaterally".

Article. 20b. [bilateral or multilateral Agreement] § 1. The competent authority on the agreement, at the request of the national party, after obtaining the consent of the competent tax authority for a foreign entity associated with the applicant, considers the correctness of the choice and application of methods for the determination of the transaction price between the national entity associated with a foreign entity and a foreign entity (bilateral agreement).

§ 2. Where the agreement relates to foreign entities from more than one State, its conclusion requires the approval of the tax authorities of the Member States, appropriate for foreign entities, which is to be made the transaction (multilateral agreement).

Article. 20 c [Transactions] Agreement includes transactions that are made after the submission of the application for the conclusion of the agreement and transactions, which began before the date of submission of the application. The agreement does not include within the scope of the transaction, which began before the date of application for the conclusion of the agreement, and which, at the date of filing of the application are concerned, tax control, control proceedings conducted by the tax inspection authority or proceedings before the administrative court.

Article. 20 d. [notice] § 1. Where the tax authority competent for a foreign entity does not consent to the conclusion of an agreement or there is a reasonable chance you do not such consent within 6 months from the date of it, the competent authority on the agreement shall inform the applicant accordingly.

§ 2. In the case referred to in § 1, the applicant may, within 30 days from the date of service of the notice: 1) withdraw the application for the conclusion of an agreement for the return of half the fee;

2) change the application for conclusion of a bilateral agreement on the proposal for the conclusion of an agreement unilaterally for the return of one-fourth of the fee;

3) change request for a multilateral agreement on the proposal for a bilateral agreement, if the tax authority of a single Member State agrees to the conclusion of an agreement for the return of one-fourth of the fee;

4) accept the conclusion of multilateral or bilateral agreement without taking into account these foreign entities, which relate to the obstacles listed in § 1-no change fee.

Article. 20E. [Explanation] before submitting an application for the conclusion of an agreement in matters of pricing, transactional, national entity interested in the conclusion of the agreement may apply to the competent authority on the agreement to clarify any doubt regarding the conclusion of the agreement in the individual case, and in particular the advisability of concluding the agreement, the scope of the necessary information, and probable appointment agreement and foreseeable conditions and time.

Article. 20F [obligations of the applicant for the conclusion of the agreement] the applicant for the conclusion of an agreement is obliged to present: 1) a proposal for the application of the method for setting the transaction price and, in particular, indicate one of the methods referred to in the provisions of the income tax of legal persons or the provisions on income tax from natural persons;

2) description of how to apply the proposed method in relation to the transaction, which is expected to be the subject of an agreement, and in particular to indicate: (a)) of the transaction price, calculation b) financial forecasts, on which is based the transaction price calculation, c) comparative data analysis, what was used for the calculation of the transaction price;

3) the circumstances which may affect the setting of the transaction price, and in particular: (a)) of, the subject and value of the transaction, which is expected to be the subject of an agreement, b) of the description of a course of dealing, including the asset, the functions and risks of the parties to the transaction, as well as the description of the anticipated by the parties to the transaction costs associated with the transaction and a description of the economic strategy of the parties to the transaction and other circumstances, if this strategy or circumstances have an impact on the price of the item transaction , c) data on the economic situation in the industry, in which the applicant operates, including data on business transactions concluded by entities unrelated, that were used to make a calculation of the transaction price, d) organizational structure and capital of the applicant and other related entities, which are party to the transaction, and the description used by related entities financial accounting policy;

4) documents having a significant impact on the amount of the transaction price and, in particular, texts, contracts, agreements and other documents indicating the intention of the parties to the transaction;

5) proposal for the period of validity of the agreement;

6) list of affiliates, which is to be carried out the transaction, together with their consent to submit to the competent authority on the agreement of all the documents relating to transactions and deposit the necessary explanations.

Article. 20 g [meeting of the advance informed agreement] § 1. Where there is doubt about the selected by the applicant the method for setting the transaction price and the rules for its application or doubts to the content of the documents annexed to the application, the competent authority agreement calls for clarification of these concerns or the submission of supporting documents.

§ 2. In order to clarify doubts, referred to in paragraph 1, the competent authority on the agreement can organize meeting of advance informed agreement.

§ 3. Of the meeting of the uzgodnieniowego shall be drawn up. The course of the meeting uzgodnieniowego can also be persisted by using the recording equipment and sound or on data carriers.

Article. 20 h. [notice] § 1. Until a decision the applicant may change the proposal selection and application of methods for the determination of the transaction price, subject to § 2.

§ 2. If in the course of the procedure, the competent authority on the agreement establishes the existence of obstacles that do not allow you to accept the selection and application of methods for the determination of the transaction price set out in the request, shall notify these obstacles the applicant and proposes a different method for determining the transaction price. The notification should include a justification in fact and in law. The applicant shall within 30 days from the date of service of the notice may amend the application or submit additional clarifications and documents.

Article. 20i. [Decision on the agreement] § 1. In cases of recognition of the correctness of the choice and use of the method for setting the transaction price between related parties seems to be a decision, hereinafter referred to as the "decision on the agreement".

§ 2. A decision on the agreement shall be delivered to the affiliates (domestic and foreign), with which to be effected transactions and, in the case of bilateral or multilateral agreements, also the tax authorities competent for foreign entities and naczelnikowi tax office and tax inspection to the Director of the Office responsible for the applicant and the competent national entities associated with the applicant parties to transactions covered by the decision on the agreement.

§ 3. The decision on the agreement contains in particular: 1) the designation of entities covered by the agreement;

2) an indication of the value of the transaction covered by the agreement;

3) the indication of the type of item, the transaction covered by the agreement and the period to which it relates;

4) identification of methods for the determination of the transaction price, pricing algorithm and other rules for the application of methods;

5) specify the terms of the application of the method referred to in paragraph 4, taking into account the risk-sharing, the role of entities and profit margin by the entities referred to in paragraph 1;

6) the validity of the decision.

§ 4. The term of validity of the decision on the agreement may not be longer than 5 years.

§ 5. The validity of the decision on the agreement may be extended for successive five-year periods at the request of the Group entity, filed not later than 6 months before the expiry of that period, if the criteria recognised in the decision method for setting the transaction price between related parties have not changed.

§ 6. Extension of the period of validity of the decision on the agreement follows by decision.

Article. 20j. [the proceedings on the agreement] § 1. In the case of a unilateral agreement should be completed without undue delay, but not later than within 6 months from the date of its opening.

§ 2. On the bilateral agreement should be completed without undue delay, but not later than one year from the date of its opening.

§ 3. In the case of the multilateral agreement should be completed without undue delay, but not later than 18 months from the date of its opening.


Article. 20 k [Change economic relations] § 1. In the event of a change in economic relations, causing the gross inadequacy of the choice and use of recognized as valid methods for the determination of the transaction price, the decision on the agreement may be amended or repealed by the competent authority on the agreement before the expiry of the time limit of the contract. Change or annul the decision on the request of a party or of its own motion.

§ 2. The proceedings initiated at the request of a party: 1) on the revision of the decision should be completed without undue delay, but not later than within 2 months from the date of its opening;

2) repealing decision should be completed without undue delay, but not later than within one month from the date of its opening.

Article. 20 l [Termination decision] § 1. In the case of non-compliance referred to in article 1. 20i § 3 paragraph 3-5, referred to in the decision on the agreement, the competent authority on the agreement concluded with the Office of its expiry.

§ 2. Expiry of the decision referred to in § 1, produces legal effects from the day of notification of the decision, that the expiry of the notes.

Article. 20. [Charged] § 1. Application for recognition of the correctness of the choice and use of the method for setting the transaction price between related parties, and the proposal referred to in article 1. 20i § 5, shall be subject to a fee payable on behalf of the competent authority on the agreement, within 7 days from the date of submission of the application.

§ 2. The amount of the fee from the proposal for the agreement is 1 per cent of the value of the transaction which is the subject of an agreement, and for the agreement: 1) unilaterally: a) on the only national party – shall be not less than 5000 and not more than $50,000, (b)) on a foreign entity-shall be not less than 20 000 and not more than 100 000;

2) bilateral or multilateral – is not less than $50,000 and not more than 200 000.

§ 3. The amount of the fee from the application for extension of the period of validity of decision on the agreement amounts to half of the amount owed from the application for the conclusion of the agreement.

Article. 20b. [supplementary Fee] § 1. If in the course of the proceedings on the conclusion of the agreement, the competent authority on the agreement determines that the value of the transaction, which may be the subject of an agreement, it was stated in the proposal underestimated the amount, the authority shall determine the amount of the fee a supplementary, calculated in accordance with article 20 § 2.

§ 2. The provision on subsidiary serves the complaint.

Article. 20 ° [revenue of the State budget] the fees referred to in article 1. 20 m and article. 20n, are revenue of the State budget.

Article. 20 p [the costs of] the costs of the proceedings referred to in article 1. 265 § 1 paragraphs 1 and 3, shall be borne by the applicant for recognition of the correctness of the choice and use of the method for setting the transaction price between related parties.

Article. 20Q. [the application of the provisions of the Act] in matters not regulated by this chapter shall apply mutatis mutandis the provisions of chapter IV.

Article. 20r. [the application of the provisions of the Act], the provisions of this chapter shall apply mutatis mutandis in the relations between the entity established or establishment on the territory of a single Member State and its foreign undertaking within the meaning of the provisions of the tax law on income tax from natural persons and income tax of legal persons, in the field of assignment of part of the income to the entity.



DIVISION III tax obligations Chapter 1 the emergence of tax liability Art. 21. [the day the creation of tax liability] § 1. Tax liability arises on the day: 1) of the event with which the tax law involves the emergence of such an undertaking;

2) notification of the decision of the tax authority, setting out the amount of the obligation.

§ 2. If the provisions of the tax laws require the taxpayer's obligation to declare, and the tax liability arises in the manner specified in § 1, paragraph 1, the tax shown in the Declaration is a tax to be paid, subject to § 3.

§ 3. If the tax proceedings, the tax authority finds that the taxpayer, despite its obligation to, not paid in whole or in part of the tax, not submitted declaration or that the amount of the tax liability is different than shown in the Declaration, the tax authority shall issue a decision which determines the height of the tax liability.

§ 3a. If the tax proceedings, the tax authority finds that the amount of the refund or the amount of the input tax surplus over due within the meaning of the provisions on tax on goods and services is different than shown in the Declaration, the tax authority shall issue a decision which determines the correct amount of tax or the input tax surplus over due.

§ 4. The provisions of § 3 and article. 53A shall apply mutatis mutandis where a taxable person is obliged to pay the tax, tax or instalment of tax without submitting Declaration, and this obligation did not perform in whole or in part.

§ 5. If the provisions of the tax laws require the taxpayer's obligation to declare, the amount of tax referred to in § 1, paragraph 2, shall be determined in accordance with the data contained in the Declaration, unless specific provisions provide for another way to determine the amount of tax liability, or in the course of the procedure, it was found that the data contained in the Declaration, which may have an impact on the amount of tax liability, are incompatible with the facts.

Article. 21A. [request for a tax proceedings] a taxpayer who intends to take advantage of the tax credit, which provided specified in separate regulations, is the absence of tax arrears, may submit an application to the competent tax authority to carry out the procedure. To release the decision determining the amount of tax liability provision art. 21 § 3 shall apply mutatis mutandis.

Article. 21B. [decision determining the amount of income] If in tax proceedings, the tax authority finds that: 1) the amount of the income is different than shown in the Declaration, and achieved income does not result in tax liability, 2) in the Declaration was shown a loss, and have reached the income of the non-injurious the creation of tax-the tax authority shall issue a decision which determines the height of that income.

Article. 22. [Delegation] § 1. The proper Minister of public financies may, by regulation, in the cases of legitimate public interest or important interests of taxpayers: 1) waive, in whole or in part the collection of taxes, by specifying the tax type, the period during which the omission, and a group of taxpayers affected by the abandonment;

2) release some groups of payers from the obligation to withhold taxes or advances for taxes and determine the time to pay the tax and the exemption of information obligations of taxable persons, unless the taxpayer is obliged to make an annual or other periodic settlement of this tax.

§ 1a. Regulation referred to in § 1, paragraph 1, concerning the omission of collecting tax from payers established, who as a result of the omission of the collection of the tax will become the beneficiaries of the aid within the meaning of the provisions on proceedings in matters relating to state aid, to help the public, contains a scheme, specifying the purpose and the conditions of admissibility of the public aid.

§ 2. The tax authority, at the request of the taxpayer, may release the payer from any obligation to withhold tax if: 1) download tax threatens important interests of the taxpayer and, in particular, its existence, or 2) the taxpayer that it is probable that the tax would be disproportionately high in relation to the tax due for the tax year or other period.

§ 2a. The tax authority, at the request of the taxpayer, reduces the power consumption of the withholding tax, if the taxpayer is probable that that advances calculated according to the rules set out in the tax laws would be disproportionately high in relation to the tax due on the income anticipated for a given tax year.

§ 3. (repealed).

§ 4. (repealed).

§ 5. In the case of a decision on the basis of § 2, the tax authority shall set a deadline for payment by the taxpayer of the tax or tax, unless the taxpayer is obliged to make an annual or other periodic settlement of this tax.

§ 6. The proper Minister of public financies shall determine, by regulation, jurisdiction of the tax authorities in cases referred to in § 2 and 2a.

Article. 23. [determination of the tax base by way of estimating] § 1. The tax authority determines the tax base by estimate, if: 1) there are no books or other data necessary to determine or 2) data resulting from tax accounts do not allow for the determination of the tax base, or 3) the taxpayer has violated the conditions for use of the flat-rate form of taxation.

§ 2. The tax authority withdraws from determining the tax base by estimate, if the data resulting from the tax books, supplemented by evidence obtained in the course of the proceedings, the determination of the tax base.

§ 3. The tax base is determined by estimate, using the following methods:


1 comparative in-internal) than turnover in the same undertaking for previous periods, which is known for its height;

2) comparative assessment of external-consisting on a comparison of the turnover in other companies engaged in similar terms and in similar conditions;

3) remanentową-by comparison the value of business assets at the beginning and at the end of the period, taking into account the speed indicator;

4) of production capacity determination – production companies;

5 the cost of fixing-) turnover on the basis of the amount of the costs incurred by the company, taking into account the ratio of shares these costs on the market;

6) share of income on the market – to determine the amount of income from the sale of certain goods and certain services, taking into account the contribution of these sales (services rendered) throughout the course.

§ 4. In particularly justified cases, where it is not possible to apply the methods referred to in § 3, the tax authority may otherwise estimate the tax base.

§ 5. The determination of the tax base through the estimates should seek to determine its amount close to actual tax base. The tax authority, specifying the basis for taxation by estimate, justifies the choice of the method of estimation.

Article. 23A. [determination of the height of the advances] If the tax base is determined by estimate, and the taxpayer is required to pay withholding tax, the tax authority specifies the height of the advances, for the period for which the tax base has been estimated, in proportion to the amount of the tax liability for the entire tax year or other period. Provision of art. 53A shall apply mutatis mutandis.

Article. 24. [Determination by the tax authority losses of the taxpayer] the tax authority, by a decision, specifies the height of the loss suffered by the taxpayer, if tax proceedings the authority determines that the taxpayer has not submitted the Declaration, not shown in the Declaration of the loss suffered or the amount differs from the amount shown on the Declaration, and to bear losses in accordance with the provisions of the tax law entitles you to take advantage of tax credits.

Article. 24A. (repealed).

Article. 24B. (repealed).

Article. 25. (repealed).



Chapter 2 the liability of the taxpayer, the payer and meter reader Article. 26. [responsibilities of the taxpayer] corresponds to the Taxpayer his entire assets resulting from tax liabilities taxes.

Article. 26A. [responsibilities of the taxpayer] § 1. The taxpayer shall not be liable for an underestimation or non-disclosure by the payer of the tax base the activities referred to in article 1. 12, 13 and 18 of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2012.361, 362 and 596) – to the amount of the advances to which the download is required.

§ 2. In the case referred to in § 1, shall not apply to the provision of article. 30 § 5.

Article. 27. (repealed).

Article. 28. [wage payer and meter reader] § 1. Payers and collectors shall be entitled to the lump-sum remuneration for the timely payment of taxes collected on behalf of the State budget.

§ 2. If it is found that the payer or the debt collector has collected remuneration amounts unduly or higher from the amount due, the tax authority shall issue a decision on reimbursement of undue remuneration.

§ 3. The proper Minister of public financies shall determine by regulation: 1) detailed rules for determining the remuneration-payers and collectors receive taxes to the State budget, in relation to the amount of tax collected, and download remuneration;

2) detailed rules for and return the received remuneration in the case of downloads by the payer or the toll collector tax, tax or instalment of tax unduly or higher from the payable.

§ 4. The Municipal Council, the County Council and the Regional Council of the province may determine the remuneration for payers or collectors for the collection of taxes which are income, respectively, of the budget of the municipality, County or province.

Article. 29. [the responsibility of spouses for the taxes] § 1. In the case of people married responsibility, referred to in article 1. 26, the property includes a separate taxpayer and corporate assets of the taxpayer and his or her spouse.

§ 2. The legal effects of the restrictions, the Elimination of, or cessation of the commonality of property does not refer to tax liabilities incurred prior to the date of: 1) the conclusion of the agreement to limit or disable the statutory commonality of assets;

2) abolition of the commonality of the material by a final court decision;

3) termination of commonality of material in case of incapacitation of the spouse;

4) when the decision of the Court about the separation.

§ 3. The provisions of paragraph 1 and 2 shall apply mutatis mutandis to the payer and meter reader.

Article. 30. [liability of the tax payer and meter reader] § 1. Payer, who did not perform the duties referred to in article 1. 8, is responsible for the tax not collected or tax downloaded and not paid.

§ 2. Debt collector who did not perform the duties referred to in article 1. 9, is responsible for tax downloaded and not paid.

§ 3. Payer or debt collector is responsible for duties listed in § 1 or 2 all its assets.

§ 4. If the tax proceedings, the tax authority ascertains the fact, referred to in § 1 or 2, it shall issue a decision on the tax liability of the payer or the toll collector, in which the amount receivable has not been collected or downloaded, and the unpaid tax.

§ 5. The provisions of paragraph 1 to 4 shall not apply if the separate law stipulates otherwise or if the tax was not downloaded due to the fault of the taxpayer; in these cases, the tax authority shall issue a decision on liability of the taxpayer.

§ 6. The decision referred to in § 4 and 5, the tax authority may issue also after the end of the tax year or other period.

Article. 31. [the appointment of people to calculate taxes] legal persons and organizational units without legal personality, payers or inkasentami, shall designate the persons to whom it is responsible for the calculation and collection of taxes and timely payment of tax authority amounts, as well as the report to the competent tax authority names, the names and addresses of such persons. Notification must be made within a time limit to make a first deposit, and if you change the person designated, within 14 days from the date on which they were another person.

Article. 32. [documents] § 1. Payers and meter readers shall store documents related to the collection or collection of taxes until the expiration of the limitation period, the obligations of the payer or the meter reader.

§ 1a. In the event of a liquidation or dissolution of the legal person or organizational unit without legal personality of the entity carrying out the liquidation or dissolution shall notify in writing the competent tax authority, no later than the last day of the existence of a legal person or an organizational unit without legal personality, of the place of storage of documents related to the collection or collection of the tax.

§ 2. After expiry of the period referred to in paragraph 1, the paying agents and the meter readers must provide taxpayers with documents related to the collection or collection of the tax; documents shall be destroyed, if the taxable person is impossible.



Chapter 3 of the Security implementation of tax obligations Art. 33. [Security on the assets of the taxpayer] § 1. The tax liability before maturity can be secured on the assets of the taxpayer and, in the case of married people on the estate, if there is a reasonable risk that it will not be made, and, in particular, where the taxable person permanently does not pay off its maturing liabilities of a fund under public law or acts involving disposal assets that may impede or frustrate enforcement. In the case of security on the assets of the spouses ' common recipe article. 29 § 2 shall apply mutatis mutandis.

§ 2. Security in the circumstances listed in paragraph 1 may be made also in the course of the proceedings or tax inspection, prior to the release of decision: 1) setting out the amount of tax liability;

2) specifying the amount of tax liability;

3) determining the amount of the refund of tax.

§ 3. In the case referred to in § 2, paragraph 2, collateral, subject to article 22. 54 § 1, paragraph 1, shall also be the amount of interest on late payments due from the undertaking at the date of the decision on protection.

§ 4. In the case referred to in § 2, the tax authority on the basis of data as to the amount of the tax base determined in the decision to prevent: 1) an estimate of the amount of tax liability, if it occurs before the decision, referred to in § 2 paragraph 1;

2) the approximate amount of the tax liability and the amount of the interest on arrears payable from this obligation at the date of the decision on freezing, if it occurs before the release of the decision referred to in § 2 paragraph 2.

§ 5. (repealed).

Article. 33A. [the termination decision to protect] § 1. The decision to protect expires: 1) after the expiry of 14 days from the date of notification of the decision fixing the amount of the tax liability;


2) from the date on which the decision determining the amount of tax liability;

3) from the date on which the decision determining the amount of a tax refund.

§ 2. The expiry of the decision does not affect the security order of the Security issued pursuant to the provisions of the enforcement proceedings in administration.

Article. 33B. [on the estate] Recipe article. 33 shall apply mutatis mutandis to the protection of property: 1) the payer or the meter reader; the decision to protect shall expire on the date of notification of the decision of tax liability;

2) persons referred to in article 1. 115, 116 and 116a, after delivery of the judicial decision about the tax liability for the tax arrears of a company or other legal person, if there is a reasonable risk that the obligation is not by a company or other legal person made, and, in particular, where a company or other legal person permanently does not pay off its maturing liabilities of a fund under public law or acts involving disposal assets that may impede or frustrate enforcement; the decision to protect expires when the attachment of the assets of the taxable person has proven to be ineffective in whole or in part;

3) the taxpayer referred to in art. 117b, after delivery of his judicial decisions about tax liability for the tax arrears operator for the supply of goods, if there is a reasonable risk that the obligation is not made by the supplier, in particular when the provider to permanently do not pay off its maturing liabilities of a fund under public law or acts involving disposal assets that may impede or frustrate enforcement; the decision to protect expires when the attachment of the assets of the vendor proved to be ineffective in whole or in part.

Article. 33 c [application of the provisions of the Act], § 1. The provisions of article 4. 33 § 2 paragraph 2, § 4 paragraph 2 and article. 33A § 1 paragraph 2 shall apply mutatis mutandis to the decision determining the amount of interest on late payment, as referred to in article. 53A. § 2. The provisions of article 4. 33 § 2 paragraph 2 and 3, § 3, § 4, paragraph 2, article. 33A § 1 paragraph 2 and 3 and article. 33B shall apply mutatis mutandis to the backlog, referred to in article 1. 52 § 1.

Article. 33d. [execution of the decision on securing] § 1. Security enforcement of a decision imposing an obligation enforceable in law enforcement in the administration or enforcement of the decision, the security referred to in article 2. 33, followed by in the provisions of the enforcement proceedings in administration or in the form specified in § 2.

§ 2. Security enforcement of a decision shall be effected by the adoption by the tax authority, at the request of a party, the security implementation of the obligations under this decision, together with interest for late payment, in the form of: 1) a bank guarantee or insurance;

2) bank guarantees;

3) a bill of Exchange with sureties wekslowym Bank;

4) cheque certified by the national bank of the issuer of the cheque;

5) pledge rights registered with securities issued by a State or National Bank Polish-at their face value;

6) recognition of the amount on the deposit account of the tax authority;

7) written, irrevocable authority tax authority, confirmed by the bank, or cooperative credit unions money for exclusive dispose of cash collected to the deposit account in a timely manner.

§ 3. In the event of an application for protection, in the form set out in section 2 of the protection in law enforcement proceedings in administration, within the scope of the application, may take place after the release of the refusal of protection.

§ 4. If the request for protection in the form referred to in paragraph 2 has been lodged after the establishment of the security provisions of the enforcement proceedings in administration, the scope of security laid down in the provisions on enforcement proceedings in administration repeals or amends, in terms of the adopted security.

Article. 33E [Guarantor] Guarantor or guarantor may be a person entered in the list of guarantors referred to in article 2. 52 of the Act of 19 March 2004-customs law (Journal of laws No. 68, item 622, as amended).

Article. 33f. [choosing the form of security] § 1. A party may freely choose the form or form of security referred to in article 1. 33d § 2.

§ 2. In the case of the adoption of the security referred to in article 2. 33d § 2, a party may apply for an extension of the deadline adopted security.

Article. 33g. [Order] on the acceptance of the security referred to in article 1. 33d § 2, or extension of the term adopted the security referred to in article 2. 33f § 2, seems to be the order, which shall be entitled to appeal.

Article. 34. [Mortgage forced] § 1. The State Treasury and the local government unit shall have the mortgage on all real estate tax payer, payer, toll collector, legal successor or third parties in respect of the tax liability incurred in the manner provided for in art. 21 § 1 paragraph 2, as well as for tax arrears in taxes which their income and interest for late payment of these arrears, hereinafter referred to as "forced mortgage".

§ 2. In the field of tax liabilities which are income Government entities charged by the tax authorities for registration of mortgages forced the Court is composed of the competent head of the tax office.

§ 3. The subject of the mortgage squeeze may be: 1) the fractional part of the property, if it is part of the taxpayer;

2) the property which is the subject of the ownership of the total of the taxpayer and his or her spouse;

3) the property which is the subject of the ownership of the total shareholders ' civil partnership or the fractional part of the real estate which is the participation of partners partnership – for tax arrears of the company.

§ 4. The subject of the mortgage squeeze may also: 1) perpetual use with buildings and devices on your ground owned by user perpetual;

2) cooperative ownership right to the premises;

3) a debt secured by a mortgage;

4) ship or ship under construction entered in the register book.

§ 5. For mortgages referred to in § 3 and 4 shall apply mutatis mutandis the provisions relating to the mortgage on the property.

§ 6. The provisions of § 2 to 5 shall apply mutatis mutandis to receivables accruing from the payer, the toll collector, legal successor or third parties.

Article. 35. [the rise mortgages forced] § 1. Mortgage forced is formed by the entry in the land register, subject to article 22. 38 section 2.

§ 2. The basis for the entry of the mortgage squeeze is: 1) delivered the decision: a) fixing the amount of the tax liability, (b)) that specifies the height of the tax liability, c) that specifies the height of the default interest, d) of the tax liability of the payer or a meter reader, e) of the tax liability of a third party, f) liability heirs, g) that specifies the height of the tax return;

2) enforcement, or security management, if it can be issued, on the basis of the provisions of the enforcement proceedings in administration without issuing the decision referred to in paragraph 1.

§ 3. Mortgage land forced entry is made, the competent District Court, and, in the case of a maritime mortgage forced the competent Chamber of the sea at the request of the tax authority.

Article. 36. (repealed).

Article. 37. (repealed).

Article. 38. [establishment of land register] § 1. The tax authorities can be requested to set up a land register for property tax payer, payer, meter reader, successors and any third party responsible for the tax arrears.

§ 2. If the subject of the mortgage squeeze does not have a land register, tax liability is made by filing an application for entry in the collection of documents.

Article. 39. [Disclosure item mortgages and tax lien] § 1. In the course of the proceedings or tax inspection, if there is a reasonable failure to tax liability, the tax authority calls on the party to the proceedings or controlled to make a statement about: 1) immovable property and proprietary rights, which may be the subject of the mortgage squeeze;

2) things moving and transferable property rights, which may be the subject of the tax lien.

§ 2. Page or the controller may refuse to make a statement.

§ 3. The declaration consists of under pain of criminal liability for false testimony. Criminal liability for false testimony shall not be subject to the failure to provide the estimated value of the goods or property rights or provide a value that does not match the actual value of the disclosed goods or rights.

§ 4. The tax authority is obliged to inform the person who is required by law to refuse the submission of this statement and of criminal liability for false testimony.

§ 5. The proper Minister of public financies in order to ensure the uniformity of the submitted claims shall determine, by regulation, the claim form referred to in paragraph 1, taking into account: 1) the identity of the person submitting the statement;


2) the type, location and area of the property, the type of property law, which may be the subject of the mortgage squeeze, the location of things, in relation to which the right to property, land or a set of documents and the designation of the Court to carry out the land register or the collection of documents, legal status of real estate including any loads and the estimated value of the property or rights;

3) type of movables and transferable property rights, which may be the subject of the tax lien, the identity of these things or rights, their legal status together with any liabilities and the estimated value of the goods or rights.

Article. 40. (repealed).

Article. 41. [Tax Lien] § 1. State and local government entities for tax liabilities incurred in the manner provided for in art. 21 § 1 paragraph 2, as well as for tax arrears which are their income, and interest on arrears from those arrears shall be entitled to the tax lien on all owned by the taxpayer, and forming joint ownership total taxpayer and his or her spouse things moving and transferable rights to property, if the value of the individual things or rights is on the establishment of a pledge of at least $10,000 [2], subject to § 2.

§ 2. The tax lien may not be encumbered goods or property rights not subject to execution and which may be the subject of mortgage.

§ 3. Provision of section 1 shall apply mutatis mutandis to receivables accruing from payers or collectors, successors and any third party responsible for the tax arrears.

Article. 42. [Creation and termination of tax lien] § 1. The tax lien arises on the date of entry in the register of pledges of the Government.

§ 2. The tax lien written earlier has priority over a lien tax entered later.

§ 3. The tax lien is effective against each of the owner of the subject of pledge and takes precedence over his personal creditors, subject to § 4.

§ 4. In the case where the thing moving, or the right to property have been subject to a lien revealed in another register kept on the basis of separate laws, a pledge written earlier has priority over a lien registered later.

§ 5. The tax lien expires: 1) by law on the date of expiry of the tax liability or 2) on the date of the deletion of an entry from the register of pledges, or 3) on the date of execution of your item the lien.

§ 6. Of entry and deletion of the tax lien head tax authority shall notify the taxable person, the payer or the toll collector, the successor in title, or a third party for tax delinquent, subject to article 22. 42A § 2.

§ 7. Meeting with the subject of the tax lien is in law enforcement proceedings in administration.

Article. 42A. [the deletion of an entry from the register of pledges of Government] § 1. Cancellation of the registration from the register of pledges of the Government, if the thing or the right to bear the tax lien on the day of its establishment do not constitute property of the taxpayer, the payer, the toll collector, legal successor or a third party responsible for the tax arrears. Application for cancellation of the registration shall be submitted within 7 days from the date on which the person invoking its right of ownership has taken the news of the establishment of the pledge.

§ 2. On the deletion of an entry from the register of pledges of the Government in the case referred to in § 1, it seems.

Article. 43. [Records of pledges of Government] § 1. The records of pledges of Government are led by the Chief of tax offices.

§ 2. A central register of pledges of Government carries out the proper minister of public financies.

Article. 44. [tax lien in the register] § 1. Entry tax lien in the register shall be made on the basis of the notified decision: 1) setting out the amount of tax liability;

2) specifying the amount of tax liability;

3) determining the amount of interest on late payments;

4) tax liability of the payer or a meter reader;

5) tax liability of a third party;

6) heirs of liability;

7) determining the amount of the refund of tax.

§ 2. For the tax liability arising in the manner provided for in art. 21 § 1 paragraph 1 the basis for entry of the tax lien is also a declaration, if shown in the tax liability has not been made. Entry tax lien may not be made earlier than after 14 days of the expiry of the time limit for payment of the tax liability.

§ 3. Provision in § 2 shall apply mutatis mutandis to receivables accruing from payers or collectors.

Article. 45. [table of things] Inventory of movables and transferable property rights, which may be the subject of the tax lien, tax authority.

Article. 45A. (repealed).

Article. 46. [an extract from the register of pledges of Government] § 1. Authority of the register, at the request of the person concerned, it seems the extract from the register of pledges of Government that contains information about a load of things or rights of lien and the lien-secured high tax tax tax or tax arrears.

§ 2. For the issue of an extract, referred to in § 1, a fee as revenue of the State budget.

§ 2a. Issue of an extract, referred to in paragraph 1, without prejudice to the provisions of tax secrecy.

§ 3. The proper Minister of public financies shall determine by regulation: 1) the registers referred to in article 1. 43, the conduct of these registers, having regard to the term of entry tax lien in the register and records information to a central register of pledges of the Government;

2) the amount of the fee referred to in paragraph 2, having regard to the costs associated with the issuance of an extract.



Chapter 4 payment terms Art. 47. [payment of] § 1. The term tax payment is 14 days from the date of notification of the decision fixing the amount of the tax liability.

§ 2. If the provisions of the tax laws determine the tax payment deadlines compatible calendar and scheduling, advances on tax or instalment of tax, and the decision fixing the amount of the tax liability was not notified at least 14 days before the date of tax payment, the first advance on the tax or the first installment of the tax, the period referred to in paragraph 1.

§ 3. If the taxpayer is obliged itself to calculate and pay the tax for the payment term is considered the last day on which, in accordance with the provisions of the tax law, the deposit should take place.

§ 4. Due date for taxpayers is the last day on which, in accordance with the provisions of the tax laws, should be followed by payment of tax receivables.

§ 4a. Term of payment for tax collectors is the day following the last day on which, in accordance with the provisions of the tax law, the tax payment should take place, unless the authority which is competent local government unit has appointed a date later.

§ 5. The proper Minister of public financies may determine by regulation, payment terms individual taxes, advances on tax or tax payments, indicating the day, month and year of expiry of the time limit for payment.

Article. 48. [Deferring appointments] § 1. The tax authority, at the request of the taxpayer, in justified cases an important interest of the taxpayer or of the public interest may defer time limits laid down in the provisions of the tax law, 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. § 2. The provisions of paragraph 1 shall apply mutatis mutandis to the time limits on the payers or collectors.

§ 3. The proper Minister of public financies shall determine, by regulation, jurisdiction of the tax authorities in the matters referred to in paragraph 1, having regard to the jurisdiction in respect of actions for which deadlines are provided for, and the term granted the postponement.

Article. 49. [new date for tax payment] § 1. In the event of the adoption of the decision on the basis of article. 67A § 1 paragraph 1 or paragraph 2 of the new due date is the date on which, in accordance with the decision, should be followed by the payment of deferred tax or tax arrears, with interest for late payment or the individual rat, which was decomposed into tax or tax debt, with interest for late payment.

§ 2. If, within the period specified in the decision the taxpayer has failed to pay the deferred tax or tax arrears, with interest for late payment or has not paid any of the rat, which was decomposed into tax or tax debt, with interest for late payment, the date of payment of tax or tax arrears covered by the deferred or instalment becomes respectively the time limit referred to in article 1. 47 § 1-3.

§ 3. The provisions of paragraph 1 and 2 shall apply mutatis mutandis to deferred or on instalment claims payers or collectors.

Article. 50. [Delegation] the proper Minister of public financies may, by regulation, extend the time limits laid down in the provisions of the tax law with the exception of the time limits referred to in article 1. 68-71, art. 77 section 1, art. 79 section 2, art. 80 section 1, art. 87 § 3 and 4, art. 88 § 1 and article. 118, by specifying a group of taxpayers, which was extended terms, types of actions, that deadline has been extended, and the date of expiry of the extended deadline.



Chapter 5 the tax Backlog


Article. 51. [Definition] § 1. Tax Zaległością tax is unpaid by the due date.

§ 2. For tax debt, it is also considered unpaid within the time period for payment of an advance on the tax, including the advance referred to in article 1. 23A, or installment tax.

§ 3. The provisions of § 1 and 2 shall also apply to claims for taxes, advances on tax and tax payments niewpłaconych at maturity by the payer or the meter reader.

Article. 52. [the overpayment, tax refund, remuneration] § 1. On a par with tax zaległością treats: 1) an overpayment, if in testimony or in the Declaration referred to in article 1. 73 § 2, was shown wrongly or higher from the amount due and the tax authority made its return or pass on the tax arrears or current or future tax obligations;

2) tax return if the taxpayer received it unduly or higher from the payable or was it counted against the tax arrears or current or future tax liabilities, unless the taxpayer proves that they weren't his fault;

3) salary payers or meter reader downloaded unduly or higher from the amount due;

4) undue interest overpayment or tax refunded or counted against the outstanding, current or future tax obligations.

§ 1a. Provision of § 1 paragraph 2 shall apply mutatis mutandis to: 1) former partner company which does not have legal personality, 2) a natural person who has ceased the practice of commercial activities, the tax return made them after the dissolution of the company in the case referred to in paragraph 1, or after the end of the business in the case referred to in paragraph 2, on the terms specified in separate regulations.

§ 2. The provisions of § 1 paragraphs 1 and 2 shall not apply if the refund or tax has been made as provided for in article 4. 274. Chapter 6 interest on arrears and charged prolongacyjna Article. 53. [default interest] § 1. Of tax arrears, subject to article 22. 54, is subject to interest for late payment.

§ 2. Provision of paragraph 1 shall also apply to payments referred to in article 1. 52 § 1, and to unregulated within withholding tax, in part more than the amount of tax due for the tax year.

§ 3. Interest for late payment charges the taxpayer drawee, debt collector, the successor in title or by a third party for tax delinquent, subject to article 22. 53A, art. 62 section 4, art. 66 section 5, art. 67A § 1 paragraph 1 or 2 and article. 76A § 1.

§ 4. Interest on arrears are calculated from the day following the date of expiry of the time limit for payment of the tax or the date on which the payer or the toll collector was obliged to pay the tax on account of the tax authority.

§ 5. In the cases referred to in article 1. 52 § 1, interest on arrears is charged from day 1) reimbursement of the overpayment, refund, return the interest rate or credit against the tax arrears or set off against current or future tax obligations;

2) download the remuneration.

Article. 53A. [decision determining the amount of interest] § 1. If tax proceedings after the end of the tax year or other period, the tax authority finds that the taxpayer although its obligation has not submitted the Declaration, the amount of the advance is different than shown in the Declaration or advance were not paid, in whole or in part, it shall issue a decision, in which the amount of interest for late payment on the day of filing the tax return for the tax year or other period and, in the case of failure to submit evidence within – interest on the last day of the time limit for filing, assuming the correct amount of withholding tax.

§ 2. Provision of section 1 shall apply mutatis mutandis to the withholding tax from goods and services.

Article. 54. [Nienaliczanie percentage] § 1. Interest on arrears no: 1) [3] for the period the security from the secured amount of the commitment, if collateralised cash, including the amount obtained from the sale of collateralised things or rights have been counted against the tax arrears;

2) for the period from the day following the expiry of the period referred to in article 2. 227 § 1, to the date of receipt of the appeal by the appeal body;

3) for the period from the day following the expiry of the period referred to in article 2. 139 § 3, to the date of notification of the decision of the appellate body, if the decision of the appellate body is not delivered within the time limit referred to in article 2. 139 § 3;

4) in the case of interruption of the proceedings of its own motion – from the date of adoption of the provisions on suspension of the proceedings to the day of service of the decision suspended the proceedings;

5) if the amount of interest not to exceed three times the value of the fees charged by the designated operator within the meaning of the Act of 23 November 2012.-postal law for the treatment of the consignment by letter as a courier;

6) (repealed);

7) for the period from tax proceedings to the date of notification of the decision of the first instance, if the decision is not delivered within a period of 3 months from the date of the opening of proceedings;

7A) for the period from the day following the expiration of two years from the date of submission of the Declaration, from the backlog related to the committed accounting errors in the Declaration or the obvious errors, if during this period, they have not been disclosed by the tax authority;

8) to the extent provided in separate laws.

§ 2. Provision of § 1 paragraph 3 and 7 shall not apply if the delay in the decision has contributed to the party or its representative, or the delay was for reasons beyond the control of the authority.

§ 3. The provisions of § 1 paragraph 2, 3 and 7 shall also apply in the event of annulment of the decision and refer the matter for reconsideration and annulment of the decision.

§ 4. Provision of § 1, paragraph 1 shall apply mutatis mutandis in the event of a transfer to the account of the tax liability previously seized goods or property rights.

§ 5. (repealed).

Article. 55. [the payment of interest] § 1. Interest on arrears shall be paid without the call of the tax authority.

§ 2. If the payment does not cover the amount of tax arrears, with interest for late payment, deposit this includes proportionally against the amount of tax arrears and the amounts of interest on arrears in relation to which, on the date of payment, the amount of the tax arrears remains to the amount of the interest on arrears.

Article. 56. [interest rate] § 1. The rate of interest on arrears is equal to the sum of 200% of the basic interest rate marginal, determined in accordance with the provisions on the National Polish Bank, and 2%, with the exception that this rate may not be less than 8%.

§ 1a. In the case of a legally effective correction of the Declaration and the reasons for the causes of the adjustment and payment in full within 7 days from the date of adjustments, tax arrears, apply a reduced rate of interest on arrears in the amount of 75% of the rate referred to in paragraph 1. The rate of interest on arrears is rounded up to two decimal places.

section 1b. Provision of § 1a does not apply to the correction of the Declaration: 1) after delivery of the notice of intent to initiate a tax inspection, and in cases where it does not apply the notice after the tax inspection;

2) made as a result of the checks.

§ 2. The rate of interest on arrears shall be reduced or increased to the extent corresponding to the reduction or increase in the basic interest rate marginal, starting from the date on which this rate has changed.

§ 3. The proper Minister of public financies Announces by way of a notice in the official journal of the Republic of Poland "Monitor Polish" rate of interest on arrears, referred to in § 1, and a reduced rate of interest on arrears, as referred to in paragraph 1a.

Article. 57. [Charged prolongacyjna] § 1. In a decision issued on the basis of article. 67A § 1 paragraph 1 or 2, relating to the taxes which are revenue of the State budget, the tax authority shall determine the fee prolongacyjną from the amount of tax or tax arrears.

§ 2. The rate of charge prolongacyjnej is 50% of the issued pursuant to art. 56 section 3 the rate of interest on arrears.

§ 3. Prolongacyjnej fee is calculated using rates prolongacyjnej in effect on the date of the decision referred to in paragraph 1.

§ 4. The fee shall be paid in prolongacyjna payment dates referred to in article 1. 49 § 1; in the event of non-observance of the time limit for payment provision art. 49 section 2 and 3 and article. 55 paragraph 2 shall apply mutatis mutandis.

§ 5. Does not set the fees prolongacyjnej when the cause of the decision referred to in § 1, were a natural disaster or accident.

§ 6. The tax authority may waive the fee arrangements prolongacyjnej, if the decision referred to in § 1, followed by the firmware in connection with or on the basis of separate laws.

§ 7. The Municipal Council, the County Council and the Regional Council of the province may enter the prolongacyjną fee-not more than specified in § 2 – of title of rescheduling or postponement of payment of taxes and the tax arrears which are income properly-the municipality, County or province. The provisions of § 3-5 shall apply mutatis mutandis.


§ 8. The provisions of § 1-4 and 7 shall also apply to deferred or on instalment claims payers or collectors, successors and any third party.

Article. 58. [Delegation] the proper Minister of public financies shall determine, by regulation, detailed rules for the calculation of interest on arrears and fees prolongacyjnej.



Chapter 7 the expiry of tax obligations Art. 59. [Conditions of expiry of tax liability] § 1. The tax expires, in whole or in part as a result of: 1);

2) download the tax by the payer or the meter reader;

3) set-off;

4) pass the overpayment or credit the tax return;

5) omissions;

6) transfer of ownership of things or proprietary rights;

7) acquisition of ownership of real estate or property law enforcement;

8) remission of arrears;

9) limitation;

10) the exemptions from the obligation to pay on the basis of article. 14 m. § 2. The obligation of the payer or the toll collector expires in whole or in part as a result of: 1) deposit;

2) pass the overpayment or credit the tax return;

3) redemption, in the cases provided for in article 4. 67d § 3;

4) acquisition of title to real property or the acquisition of property law in the enforcement proceedings;

5) limitation;

6) the exemptions from the obligation to pay on the basis of article. 14 m. 60. [the term to pay tax] § 1. The date of the payment of the tax shall be deemed to: 1) when paying by cash – day pay the tax amount in the box office of the tax authority or on behalf of that authority in the Bank, the postal facility within the meaning of the Act of 23 November 2012.-postal law, cooperative credit unions cashier office payment services or payment institution or day download tax by the payer or the meter reader;

2) in the course of cashless-day bank account load of the taxpayer or the taxpayer's account in the cooperative credit unions checkout or payment account of the taxpayer in a payment institution based on credit transfer.

§ 1a. In the case of credit transfer to the bank account of the taxpayer in a bank or credit institution or payment account of the taxpayer in EU payment institutions within the meaning of article 3. 2, paragraph 32 of the Act of 19 August 2011 on payment services (Journal of laws No. 199, item 1175 and # 291, 1707), not established or branch in the territory of the Republic of Poland for the date of payment of tax shall be deemed the day load that Bill, if the paid amount will be credited to the bank account of the tax authority on the date indicated in article 1. 54 of the Act of 19 August 2011 on payment services. Beyond that date, if the date of payment shall be deemed the day of recognition of the amount in the bank account of the tax authority.

§ 2. The provisions of § 1 and 1a shall also apply to payments by the payer or the meter reader.

§ 3. The proper Minister of public financies, in consultation with the competent Minister of communication Affairs and in consultation with the President of the Polish National Bank, may determine, by regulation, a model form to deposit cash and debit to the account of the tax authority, having regard to the identity of the contributor, and the title of the deposit.

§ 4. Payment orders to the tax authorities can also be made in the form of an electronic document using software provided by the Bank or other payment service provider within the meaning of the Act of 19 August 2011, payment services, authorized to receive payment orders or otherwise agreed with the Bank or other payment service provider host.

§ 5. Payment order as referred to in paragraph 4, it should contain the identity of the contributor, including tax ID, and should indicate the title of the deposit, the failure or incorrect provision of this information is the basis to refuse cash deposits or credit transfer.

§ 6. Settlement payments to the tax authorities is through the interbank system of electronic billing in the national organization of account or through a system of electronic accounts payable międzyoddziałowych Polish National Bank.

Article. 61. [command transfer] § 1. The payment of taxes by taxpayers carrying on economic activities and obowiązanych to keep a ledger or tax revenue and expense ledger follows in the form of credit transfer.

§ 1a. The payment of stamp duty by taxable persons referred to in paragraph 1 may be made in cash.

section 1b. The payment of taxes by micro-entrepreneurs within the meaning of the Act of 2 July 2004, the freedom of economic activity (Journal of laws of 2010, # 220, 1447, as amended) may occur also in cash.

§ 2. The form of the accounts referred to in paragraph 1 shall also apply to payments the amounts of tax collected by the payers if the paying agents shall meet the conditions set out in paragraph 1.

§ 3. Provision in § 1 shall not apply to: 1) to pay taxes not related to business;

2) when payment of the tax, in accordance with the provisions of the tax law is being made in securities or excise marks;

3) to the collection of taxes by payers or collectors.

§ 4. The proper Minister of public financies may, by regulation, authorize the payment of certain taxes in securities, by specifying the detailed rules for the application of this form of payment of the tax, the term and the way of payment, the type of security, and how to calculate its value for the purposes of the payment of the tax.

Article. 61A. [payment of tax payment instrument] § 1. The Municipal Council, the County Council and the Regional Council of the province may, by resolution, authorize the payment of taxes, which are the income budget, respectively the municipality, County or province, payment instrument, including payment instrument, on which electronic money is stored.

§ 2. In the case referred to in § 1, the date of the payment of the tax shall be deemed the day load payment account of the taxpayer, the payer or the meter reader or his account at a bank or cooperative credit unions counter, other than payments, or day download monetary value of electronic money.

Article. 62. [Payments be tax] § 1. If the taxable person obligated with different titles, made the payment includes tax, starting with the commitment of the earliest payment date, unless the taxpayer shall indicate, on account of the liability shall deposit.

§ 2. If the taxable person pregnancy withholding tax obligations, the payment shall be set off against the advance payment, starting with the commitment of the earliest due date.

§ 3. Provision of section 1 shall apply mutatis mutandis in the event of a deposit on the rat, which deployed tax or tax debt, with interest for late payment, and tax payments.

§ 4. For deposits in against the tax arrears shall apply article. 55 § 2. On the pass the payment on account of tax arrears appears to order, on that complaint.

§ 5. The provisions of § 1, 3 and 4 shall apply mutatis mutandis to deposits made by payers, meter reader, successors and any third party.

Article. 62A. [cash Collateral on account of the tax liability] provisions for payment of the tax shall apply mutatis mutandis to pass on the tax liability of cash taken as security on the basis of article. 33d § 2 paragraph 6 and 7.

Article. 63. [Rounding amounts] § 1. The tax base, the amount of taxes, interest on late payment fees, prolongacyjne, the interest rate on overpayments and compensation rights of payers and collectors shall be rounded to whole dollars so that the tip amounts less than 50 cents shall be omitted, and the tip of the amounts of 50 or more cents shall be increased to the full Golden, subject to § 1a and 2.

§ 1a. The tax base, referred to in article 1. 30A paragraph. 1 paragraphs 1 to 3 of the Act of 26 July 1991 on income tax from natural persons and the amount of taxes collected from them shall be rounded to full cents up.

§ 2. Rounding up the tax bases and tax amounts does not apply to fees referred to in the legislation on taxes and fees.

Article. 64. [Deduction] § 1. Tax liabilities and tax arrears, including interest on arrears in taxes which are revenue of the State budget shall be subject, at the request of the taxpayer, the deduction from the mutual, undisputed and due claims of the taxpayer to the State Treasury in respect of: 1) a final judgment of the Court on the basis of article. 417 or article. 4172 civil code;

2) final court settlement concluded in connection with the explosion on the circumstances provided for in article 4. 417 or article. 4172 civil code;

3) the acquisition of property by the State for the purposes of justifying the expropriation or expropriation of property pursuant to the provisions of the real estate economy;

4) compensation for wrongful convictions, the provisional arrest or detention, obtained on the basis of the provisions of the code of criminal procedure;

5) compensation earned pursuant to the provisions of the recognition void judgments to persons repressed for activities being Polish State;


6) compensation ordered in the decision of the authority of Government.

§ 2. Provision of paragraph 1 shall also apply to mutual, uncontested and due claims on the taxpayer to State budgetary entities in respect of orders made by him on the basis of contracts concluded in the provisions on public procurement, provided that the deduction is made by the taxpayer and with this claim.

§ 2a. To deduct tax arrears, with interest for late payment provision art. 55 paragraph 2 shall apply mutatis mutandis.

§ 3. Set-off of the titles listed in § 1 and 2 can also be made with the Office.

§ 4. At the request of the taxpayer claims to the titles listed in § 1 and 2 can also be counted against future tax liabilities.

§ 5. Deduction from the date: 1) of filing of the application, which has been taken into account;

2) release from the Office of the deduction.

§ 6. The denial of the deduction occurs by way of a decision.

§ 6a. The deduction is made in the way the provisions on that complaint.

§ 7. Budgetary entity whose commitment has been deducted from the taxpayer's debts, shall be paid the equivalent of an expired tax to the tax authority within 7 days from the date of the set-off. From niewpłaconej within the equivalent of an expired tax shall be charged interest for late payment.

Article. 65. [set-off in relation to pecuniary] § 1. The permission referred to in art. 64 section 1, are also taxable persons in relation to the municipality, County or province: 1) a final judgement issued on the basis of art. 417 or article. 4172 civil code;

2) final court settlement concluded in connection with the explosion on the circumstances provided for in article 4. 417 or article. 4172 civil code;

3) the acquisition by the municipality, district or province real estate for the purposes of justifying the expropriation or expropriation of property pursuant to the provisions of the real estate economy;

4) compensation ordered in the decision issued by the Mayor, the Mayor (Mayor), Mayor or Marshal.

§ 2. The provisions of article 4. 64 section 2 to 7 shall apply mutatis mutandis.

Article. 66. [special cases the expiry of tax liability] § 1. A special case of the expiration of the tax liability is the transfer of ownership of things or proprietary rights to: 1) Treasury-in Exchange for tax arrears for taxes which are revenue of the State budget;

2) municipality, County or province-in Exchange for tax arrears for taxes which constitute the income their budgets.

§ 2. The transfer occurs at the request of the taxpayer: 1) in the case referred to in § 1, paragraph 1, on the basis of a contract, with the agreement of the competent Director of the tax authority or the Director of the Customs Office, between the starost of performing a task with a range of Government and taxpayer;

2) in the case referred to in § 1, paragraph 2, on the basis of an agreement concluded between the Mayor, the Mayor (Mayor), Mayor of or Marshal of a taxable person.

§ 3. The agreement referred to in paragraph 2, requires the written form.

§ 3a. The Governor shall notify the competent head of the tax authority or the competent head of the Customs Office at the conclusion of the agreement referred to in paragraph 2 by sending a copy of it at the same time.

§ 3b. The expression or the refusal of consent, referred to in § 2 paragraph 1, by way of the provisions.

§ 4. In the cases referred to in § 1 for the expiration of tax liability shall be deemed the date of a transfer of ownership of things or proprietary rights.

§ 5. In the case of the conclusion of the agreement referred to in § 2, the tax authority of first instance shall issue a decision declaring the termination of tax liability. Provision of art. 55 paragraph 2 shall apply mutatis mutandis.

Article. 67. (repealed).



Section 7a of the Relief in the repayment of tax obligations Art. 67A. [remission of tax arrears] § 1. The tax authority, at the request of the taxpayer, subject to article 22. 67B, in justified cases an important interest of the taxpayer or of the public interest, may: 1) defer the date of payment of tax or spread out payment of the tax in installments;

2) defer or spread out 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;

3) release, in whole or in part, tax arrears, interest on arrears or payment prolongacyjną.

§ 2. Remission of tax arrears also causes the waiver of interest for late payment in whole or in such part, in which was remitted the tax arrearage.

Article. 67B. [Relief in the repayment of tax liabilities] § 1. The tax authority at the request of a taxable person established can provide relief in the repayment of tax obligations, referred to in article 1. 67A: 1) which do not constitute State aid;

2) which constitute de minimis aid-to the extent and on the terms specified in the directly applicable Community law concerning acts of aid under the de minimis rule;

3) which constitute State aid: a) provided in order to repair the damage caused by natural disasters or other extraordinary events, b) provided in order to prevent a serious disturbance of the economy or liquidation as both cross, c) provided in order to support domestic entrepreneurs in the economic projects undertaken in the European interest, d) in order to promote and support the culture, heritage, science and education , e) as a compensation for the provision of services of general economic interest entrusted to it on the basis of separate provisions, f) for training, g), (h)) on the development of small and medium-sized enterprises, and) for the restructuring, j) for environmental protection, k) on research and development, l), m) provided to other destination specified under § 6 by the Council of Ministers.

§ 2. Relief in the repayment of tax obligations referred to in article 1. 67A, in the case referred to in § 1, paragraph 3 (b). and, may be granted as individual aid or aid programmes specified in separate regulations.

§ 3. [4] the relief in the repayment of tax obligations referred to in article 1. 67A, in the cases referred to in § 1, paragraph 3 (b). b-g, and (b). and-l may be granted as individual aid compatible with Government or local governments or granted under aid schemes referred to in separate regulations.

§ 4. [5] the relief in the repayment of tax obligations referred to in article 1. 67A, in the case referred to in § 1, paragraph 3 (b). (h) may be granted after complying with the specific conditions set out under § 5.

§ 5. [6], the Council of Ministers shall determine, by regulation, the detailed terms and conditions for the award of concessions in the repayment of tax obligations referred to in article 1. 67A, in the case referred to in § 1, paragraph 3 (b). (h) together with an indication of the cases in which relief is granted as individual aid, whereas the permissible purpose and conditions for granting state aid laid down in Community law.

§ 6. The Council of Ministers may specify, by means of regulations, other than those referred to in § 1, paragraph 3 (b). a – l, destination of the aid granted in the form of reductions in the repayment of tax obligations referred to in article 1. 67A, and detailed the conditions for granting such reliefs for specific destinations by the Council of Ministers, together with an indication of the cases in which relief is granted as individual aid, whereas admissibility and the conditions for granting state aid laid down in Community law.

Article. 67 c. [the application of the provisions of the Act], § 1. The provisions of article 4. 67A § 1 paragraphs 1 and 2 and article. 67B shall apply mutatis mutandis to receivables accruing from payers or collectors.

§ 2. The provisions of article 4. 67A and art. 67B shall apply mutatis mutandis to receivables accruing from the heirs of the taxpayer or of the payer and of third parties.

Article. 67d. [conditions for granting concessions in the repayment of tax liabilities] § 1. The tax authority may of its own motion to grant relief in the repayment of tax obligations referred to in article 1. 67A § 1 paragraph 3, if: 1) it is reasonable to assume that enforcement does not get to the amount in excess of the enforcement expenses;

2) the amount of the tax arrears does not exceed five times the value of the cost of the strike in the enforcement proceedings;

3) the amount of the tax arrears has not been satisfied in the winding-up or bankruptcy;

4) the taxpayer died, leaving no assets or left movable property subject to execution on the basis of separate provisions or left behind everyday objects, whose total value does not exceed $5000, and at the same time, there are no heirs other than the State Treasury or local government unit and there is no way a judgment tax liability of a third party.

§ 2. In the cases referred to in § 1 paragraph 3 and 4, the decision umarzającą the tax backlog is left in the case file.

§ 3. The provisions of § 1 paragraph 3 and 4 and paragraph 2 shall apply mutatis mutandis to the backlog relief of the payer or the meter reader.


Article. 67e. [Delegation] the proper Minister of public financies shall determine, by regulation, jurisdiction of individual tax authorities in cases of application of reliefs in the repayment of tax obligations, having regard to the amount of relief and dates of deposits of tax or tax arrears.



Chapter 8 of the Statute Article. 68. [Conditions of limitation] § 1. The tax liability referred to in article 2. 21 § 1, paragraph 2, does not arise if the decision establishing this commitment was delivered after the expiration of 3 years from the end of the calendar year in which the tax obligation was established.

§ 2. If the taxpayer: 1) has not submitted the Declaration within the period laid down in the provisions of the tax law, 2) in the complex of the Declaration did not reveal all the data necessary to determine the amount of tax liability, the tax liability referred to in paragraph 1, does not arise, provided that the decision fixing the amount of the obligation is delivered after the expiry of 5 years from the end of the calendar year in which the tax obligation was established.

§ 3. Additional tax on the goods and services tax does not arise if the decision establishing this commitment was delivered after the expiry of 5 years from the end of the calendar year in which the tax obligation was established.

§ 4. (has power).

§ 5. The limitation period be suspended, if the decision is dependent on the outcome of the preliminary issues by another authority or a court. Suspension of the limitation period continues to this day, in which the decision of another body has become final or the decision of the Court has become final, not longer than 2 years.

Article. 69. [the loss of the right to tax relief] § 1. In the event of failure by the taxpayer's eligibility to use the obtained tax relief, the right to a decision establishing the tax liability arises on the day on which the event causing the loss of the right to relief.

§ 2. The deadline for the adoption of the decision referred to in paragraph 1, is three years from the end of the tax year in which the event causing the loss of the right to tax, and if the taxpayer does not tax authority reported the loss of the right to a reduction of at least 2 months before the expiry of the term for the issue of the decision referred to in paragraph 1 shall be 5 years.

§ 3. To determine the amount of tax liability on the basis of the legal status on the day the tax obligation existing on that date, the facts.

§ 4. If, in accordance with special regulations, the tax liability is determined for the calendar year or any other period, the decision referred to in paragraph 1, shall be issued on the basis of the legal situation existing at the date of acquisition of the right to relief.

Article. 70. [limitation of liability] § 1. The tax liability are subject to over 5 years from the end of the calendar year in which the tax payment deadline expired.

§ 2. The limitation period does not begin, and started is suspended: 1) from the date of the decision referred to in article 1. 67A § 1 paragraph 1 or 2, until the time limit for payment deferred tax or tax arrears, the last installment or last installment of tax arrears;

2) from the date of entry into force of the regulation on the extension of the time limit for payment of the tax, issued by the proper Minister of public financies, until the expiry of the extended deadline.

§ 3. The limitation period terminates the bankruptcy. After stopping the running of the limitation period runs it again from the day following the date when the provisions of the completion of the bankruptcy proceedings.

§ 4. The limitation period shall be interrupted as a result of the application of an enforcement measure, of which the taxpayer has been notified. After stopping the running of the limitation period runs it again from the day following the day on which the enforcement agent is applied.

§ 5. (repealed).

§ 6. The limitation period of the tax liability does not start, and the started is suspended, from the date of: 1) of the opening of proceedings in the case of a crime or tax offence, revenue which the taxpayer has been notified, if suspected of committing a crime or offence associated with the failure of this commitment;

2) bring an action to the Administrative Court for decision on this commitment;

3) bringing a request by the Court of the existence or non-existence of a legal relationship or rights;

4) service of the order of the adoption of the security referred to in article 2. 33d § 2, or the service of order of the security provisions of the enforcement proceedings in administration;

5) service of a notice of accession to the security in the cases referred to in article 1. 32A § 3 and article. 35 section 2 of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2012.1015, as amended).

§ 7. The limitation period begins, and after the suspension continues, from the day following the date of: 1) a final conclusion of the proceedings in the case of tax offense or misdemeanor tax;

2) service tax authority a copy of the judgment the Administrative Court, the statement of its legitimacy;

3) when the decision of the Court of the General on the establishment of the existence or non-existence of a legal relationship or rights;

4) expiry of decision to protect;

5) security proceedings in law enforcement proceedings in administration.

§ 8. Are not barred tax liabilities secured by mortgage or lien tax, however, after the expiry of the limitation period these obligations can be enforced only with the subject of the mortgage or lien.

Article. 70A. [Suspension of the limitation period] § 1. The limitation period referred to in article 1. 68 § 1 and 3 and in article 3. 70 paragraph 1, shall be suspended, if the possibility of fixing or determining the tax liability arises from agreements to avoid double taxation or other ratified international agreements to which the Republic of Poland is a party, and to establish or identify by the tax authority the amount of the obligation is subject to obtaining relevant information from the authorities of another Member State.

§ 2. Suspension of the limitation period referred to in § 1, follows from the instance by the tax authority to the authority of another Member State to obtain by the tax authority requested information, but no longer than for 3 years.

§ 3. Suspension of the limitation period referred to in paragraph 1, can be followed by the award; in such cases, the period of the total suspension of the limitation period does not exceed 3 years.

Article. 70B. (repealed).



Article. 70. [notice the taxpayer about nierozpoczęciu or suspension of the running of the limitation period and the initiation or gear limitation period] the tax authority competent on tax liability, which defaulted involves suspected tax offence or misconduct, it shall inform the tax of the taxpayer of nierozpoczęciu or suspension of the running of the limitation period of the tax liability in the case referred to in article 1. 70 § 6 paragraph 1, no later than the expiry of the limitation period referred to in article 2. 70 paragraph 1, and to initiate or continue the running of the limitation period after the expiry of the period of suspension.

Article. 71. [the application of the provisions of the Act] the provisions of art. 70 and article. 70 c shall apply mutatis mutandis to the dues payers or collectors for uncollected or niewpłaconych.



Chapter 9 the overpayment Article. 72. [the definition of overpayment] § 1. For overpayment is considered the amount: 1) [7] overpaid or unduly paid tax;

2) taken by the tax payer unduly or more from the amount due;

3) obligations paid by the payer or the toll collector, if the decision referred to in article 1. 30 § 4, specify them unduly, or more from the amount due;

4) obligations paid by a third party or heir, if the decision to their tax liability or a decision fixing the amount of the tax liability of the testator referred to them unduly, or more from the payable.

§ 1a. On a par with paid be considered the amount of the difference determined in accordance with art. 27F paragraph. 8-10 of the Act of 26 July 1991 on income tax from natural persons shown in the tax return referred to in article 2. paragraph 45. 1 of the Act of 26 July 1991 on income tax from natural persons, or resulting from the decision.

§ 2. If the payment was overdue, on par with paid be considered part of the donation, which was set off against the interest on arrears.

Article. 73. [Specify the amount of the overpayment] § 1. The overpayment arises, subject to paragraph 2, the date of: 1) payment by the taxpayer undue tax or more from the amount due;

2) downloads by tax payer undue or more from the amount due;

3) payable by the payer or the toll collector of debts arising from a decision on its tax liability, if this duty is specified wrongly or more from the amount due;

4) paid by the payer or the toll collector more tax from the amount of tax withheld;


5) payment by a third party or heir claims resulting from the decision to tax liability or a decision fixing the amount of the tax liability of the testator, if the claim has been referred to unduly or more from the amount due;

6) (repealed).

§ 2. The overpayment arises on the date of submission: 1) testimony of the annual – for taxpayers of income tax;

2) Declaration of excise duty – for taxpayers of excise duty;

3) a declaration of deposit with profit for the year – for single-State-owned companies and State-owned enterprises;

4) a quarterly Declaration for the goods and services tax – tax for taxable goods and services.

Article. 74. [the emergence of overpayment] If the overpayment was established as a result of the decisions of the Constitutional Court or the European Court of Justice, and the taxpayer whose tax liability arises in the manner provided for in art. 21 § 1 paragraph 1:1) made one of the declarations referred to in article 1. 73 § 2, or other declaration, which shows the amount of the tax liability – height of the overpayment determines the taxable person in the request for its return, at the same time, the adjusted Declaration;

2) has been applied by the payer-the amount of the overpayment determines the taxable person in the request for its return, at the same time the statement (Declaration), referred to in article 1. 73 § 2 paragraph 1;

3) was not obliged to submit the Declaration-the amount of the overpayment determines the taxable person in the request for its return.

Article. 74A. [the amount of the overpayment] in cases not mentioned in the article. 73 § 2 and art. 74 the amount of the overpayment determines the tax authority.

Article. 75. [application for tax overpayment] § 1. If the taxable person contests the merits of downloads by the tax payer, or the amount of tax withheld, you may submit a request for tax overpayment.

§ 2. The permission referred to in § 1 shall be entitled to: 1) taxable persons whose tax liability arises in the manner provided for in art. 21 § 1 paragraph 1, if: (a)) in the statements (declarations), referred to in article 1. 73 § 2, showed the tax liability or improperly in height greater than owed and paid the tax overpayment have either declared less than owed, b) [8] in the declarations other than those listed in article 1. 73 § 2 paragraph 2 and 3, with the exception of the Declaration concerning advance income tax, showed tax more or improperly from payable and paid declared tax, c) not being obowiązanymi to testify (Declaration), made a donation of non-tax or more from the amount due;

1A) that were members of the partnership at the time of dissolution of the company, in the situations referred to in paragraph 1;

2) payers or collectors, if: (a)) in the Declaration has to have and are paying more tax from the amount of tax withheld, (b)) in the complex Declaration showed and paid a tax of more than the amount due, c) not being obowiązanymi for expressions, paying tax of more than due.

§ 3. [9] in the cases referred to in § 2 (1) (a). (a) and (b) and in paragraph 2 (a). (a) and (b), the payer, the payer or toll collector at the same time with the application for a declaration of overpayment shall be required to submit a corrected statement (Declaration).

§ 3a. In the case referred to in § 2, paragraph 1a, a person who was a partner of a partnership at the time of dissolution of the company, shall submit a corrected statement (Declaration) simultaneously with the application for a declaration of the overpayment and the agreement of the company the current on the day of the dissolution of the company.

§ 4. If the accuracy of the corrected testimony (the Declaration) is beyond doubt, the tax authority returns the overpayment without issuing a decision finding an overpayment.

§ 5. If the reimbursement in a mode referred to in § 4, has been unduly or higher from the amount due, the amount of the overpayment to be recovered doesn't charge interest on late payments. In this regard, do not initiate proceedings in cases concerning tax offenses or tax offences.

§ 5a. The reimbursement to persons who were members of the partnership at the time of dissolution of the company, shall be made in the proportions resulting from the right to take part in the profit specified in the partnership agreement. If the attached agreement shall not derive these shares in profit, that profit participation rights are equal.

§ 6. The provisions of § 2 (1) (a). (b) and paragraph 2 shall not apply if the tax laws provide for a different mode for the refund.

§ 7. The proper Minister of public financies shall determine, by regulation, the tax authorities jurisdiction in cases referred to in paragraph 1, taking into account in particular the nature of the tax and collection of the tax by the payer.

Article. 76. [Credit overpayments on account of tax arrears] § 1. Overpayment together with their interest rate shall be subject to the passing of the Office on account of tax arrears, including interest on account of late payment, interest on arrears laid down in the decision referred to in the article. 53A, and current tax liabilities, and in their absence shall be repaid, unless the taxpayer submits a request for credit of the overpayment in full or in part against the future tax liability, subject to § 2.

§ 2. The overpayment, the amount of which does not exceed the cost of the strike in enforcement proceedings, are subject to the completion of the authority towards the tax arrears, including interest on account of late payment, interest on arrears laid down in the decision referred to in the article. 53A, and current tax liabilities, and in the absence thereof – against future tax liabilities, unless the taxpayer requests their return.

§ 3. The provisions of paragraph 1 and 2 shall apply mutatis mutandis to assigning the overpayment of the payer or the toll collector on account of his tax arrears, current tax liabilities or obligations arising in connection with the performance of the obligations of the payer or the meter reader.

§ 4. The provisions of paragraph 1 and 2 shall apply mutatis mutandis to the persons who were members of the partnership at the time of dissolution of the company.

Article. 76A. [Credit overpayments on account of tax liabilities] § 1. In cases of overpayment credit on account of arrears and current tax liabilities appears to order, on that complaint. In the case of overpayment credit on account of tax arrears regulations art. 55 § 2 and art. 62 § 1 shall apply mutatis mutandis.

§ 2. Credit the overpayment on account of tax arrears from the date: 1) the emergence of overpayment in cases referred to in article 1. 73 § 1 paragraphs 1 to 3 and 5 and § 2;

2) submission of application for overpayment.

Article. 76B. [Credit overpayments] § 1. The provisions of article 4. 76, art. 76A. 77B. 80 shall apply mutatis mutandis to a tax refund. Passing, referred to in article 2. 76A § 2 paragraph 1, followed by the date of filing showing the tax refund.

§ 2. In the case of an authorization by the taxpayer of the tax authority on the basis of the provisions of goods and services tax, a tax return together with the interest rate may be transferred, in whole or in part, to the account of a bank or savings and credit, as collateral for the loan granted by the bank or by this money, if at the date of filing a tax return showing, in relation to the taxpayer is not carried out the procedure to determine or specify the amount of the tax liability.

§ 3. Transfer tax return together with the interest rates paid on bank or cooperative credit unions counter shall be treated on an equal footing with the transfer of return on behalf of the taxpayer.

§ 4. The transfer to the Bank or cooperative credit unions counter a tax refund together with interest takes precedence over: 1) completion of the return on the tax arrears and current tax liabilities disclosed after the deposit of the Declaration showing tax return;

2) implementation of the pledges for tax refund in execution proceedings obtained by the tax authority after the date of deposit of the declaration demonstrating a return.

Article. 76. [refund] Overpayment resulting from the withholding tax returns after the end of the period for which the tax is accounted for. However, if the overpayment arises from a decision finding an overpayment that was released in connection with the article. 75 § 1, return the overpayment is within 30 days from the date of issue of the decision.

Article. 77. [refund] § 1. The overpayment is refunded within: 1) 30 days from the date of the decision to change, repeal or annulment of decisions: a) fixing the amount of the tax liability, (b)) to specify the height of the tax liability, c) tax liability of the payer or a meter reader, d) of the tax liability of a third party or heirs, without prejudice to § 3;

2) 30 days from the date of adoption of the decision finding an overpayment or determining the amount of the overpayment;

3) 14 days from the date of delivery of the tax authority a copy of the judgment the Administrative Court, the statement of its legitimacy, repealing the decision of the tax authority of first instance or the effect of its invalidity, subject to § 3;

4) 30 days from the date of submission of the application referred to in article 1. 74;

5) 3 months from the date of filing or of the Declaration referred to in article 1. 73 § 2 paragraph 1-3, subject to § 2;


6) 2 months from the date of submission of the application for overpayment together with: a) revised testimony (the Declaration) is a in the cases referred to in article 1. 75 § 3, b) revised testimony (the Declaration) and with the agreement of the company the current on the day of the dissolution of the company, in the case referred to in article 2. 75 § 3a – but no sooner than 3 months from the date of filing or of the Declaration referred to in article 1. 73 § 2;

7) 30 days from the date of submission of the Declaration, referred to in article 1. 73 § 2, point 4.

§ 2. In the case of correct statements: 1) as specified in art. 274 § 1 paragraph 1-the overpayment is refunded within 3 months from the date of expiry of the period for opposition;

2) by the taxpayer – overpayment is refunded within 3 months from the date of its correct.

§ 3. In the case of annulment of the decision referred to in § 1 (1) (a). (a) to (d), or its annulment if, within 3 months from the date of revocation or annulment by the tax authority or from the date of service, the tax authority a copy of the judgment the administrative court with the statement of its legitimacy, repealing decision or ruling declaring its invalidity, it will be decided in the same case, the overpayment, which is the difference between the tax made a tax resulting from that decision , shall be refunded within 30 days from the date of adoption of the new decision.

§ 4. In the case of any new decision within the period referred to in § 3, the overpayment which is the amount paid on the basis of a decision repealed or annulled decision, be returned without undue delay.

Article. 77A. [refund of excess amounts paid advances] the tax authority may, at the request of the taxpayer, in justified cases its important interests, the return of surplus paid the amounts of advances for income tax.

Article. 77B. [refund] § 1. Refund: 1) to the designated bank account of the taxpayer, the payer or the meter reader which has the task to have a bank account;

2) in cash, if the taxpayer drawee or debt collector is not required to have a bank account, unless the reimbursement request to the bank account.

§ 2. Per day reimbursement is considered day 1) load a bank account of the tax authority on the basis of credit transfer;

2) give postal;

3) payment of the amount of the overpayment by the tax authority or bringing the overpayment at the disposal of the taxpayer at the box office.

§ 3. The overpayment, the amount of which does not exceed the cost of the strike in enforcement proceedings, refundable only at the box office.

§ 4. Overpayment return postal is decreased by the costs of its return.

§ 5. The provisions of § 1-4 shall apply mutatis mutandis to the persons who were members of the partnership at the time of dissolution of the company.

Article. 77 c [Overcharged with corrections testimony] § 1. The overpayment resulting from the correction of the testimony of the income tax from individuals is reduced by an amount corresponding to the surplus amount provided for public benefit organization in accordance with a request from the taxpayer referred to in separate regulations, more than rounded to full tens of pennies down the amount of 1% of the tax due resulting from the adjustment.

§ 2. Provision of section 1 shall apply mutatis mutandis to the overpayments resulting from the decision.

Article. 78. [interest on overpayments] § 1. Overpayment shall be subject to the rate of an amount equal to the amount of interest on arrears charged to tax arrears, subject to § 2.

§ 2. The overpayment referred to in article 1. 76 section 2 shall not be subject to the interest rate.

§ 3. Interest rate: 1) in the cases provided for in article 4. 77 section 1 (1) (a). (a) to (d), subject to paragraph 2, and in the case referred to in article 1. 77 § 1 paragraph 3, from the creation of the overpayment;

2) in the cases provided for in article 4. 77 section 1 (1) (a). a – d – from the date of the decision to amend or repeal the decision, if the tax authority has not contributed to the creation of the conditions for the amendment or annulment of the decision, and the overpayment is not returned within the time limit;

3) in the cases provided for in article 4. 77 § 1 paragraph 2 and paragraph 6 – from the date of submission of the application for overpayment together with revised testimony (Declaration): a) if the overpayment is not returned within 30 days from the date of the decision finding an overpayment, b) if the overpayment decision is not delivered within 2 months from the date of submission of the application for overpayment, unless the delay in the decision has contributed to the taxpayer , the payer or debt collector, c) if the overpayment is not returned within the period referred to in article 1. 77 section 1 paragraph 6, unless the delay in reimbursement of overpayment contributed taxpayer drawee or debt collector;

4) in the case provided for in article 4. 77 section 1 paragraph 5 and § 2, from the creation of the overpayment, if overpayment has not been returned within 3 months from the date of filing or of the Declaration referred to in article 1. 73 § 2 paragraph 1-3, or correct the testimony or statement in the article. 274 or article. 274a;

5) in the case provided for in article 4. 77 section 1, paragraph 7, from the creation of the overpayment, if the overpayment was not returned within 30 days from the date of submission of the Declaration, referred to in article 1. 73 § 2, point 4, or correct the declaration pursuant to art. 274 or article. 274a. § 4. Interest in respect of an overpayment shall be entitled to reimbursement of the overpayment, passing her on the late or current tax liabilities or the date of submission of the application for the credit the overpayment against future tax liabilities, subject to § 5 paragraph 2.

§ 5. In the case provided for in article 4. 77 section 1, paragraph 4 shall be entitled to interest for the period: 1) from the date of creation of the overpayment to the day of her return is subject to the lodging by the taxpayer's request for refund within 30 days from the date of entry into force of the decisions of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date on which the repealed or changed in whole or in part, the Statute;

2) from the date of creation of the overpayment 30 days from the date of entry into force of decisions of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date on which the repealed or changed in whole or in part, the law-if the request for refund has been made after 30 days from the date of entry into force of the decisions of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union or from the date of in which repealed or changed in whole or in part this Act.

Article. 78A. [be credited the amount of the refund on the amount of the overpayment] if the amount of your tax return does not cover the amount of the overpayment together with its interest rate, the return amount includes proportionally against the amount of the overpayment and the amount of its interest in this relation, in which on the day of return remains the amount overpaid to the amount of the interest.

Article. 79. [the proceedings on the finding of overpayment] § 1. Proceedings for determination of overpayment cannot be initiated during the tax proceedings or tax inspection, and for the period between the end of a proceeding, to the extent the tax liability, concerned or control.

§ 2. The right to request for the overpayment shall lapse after the expiry of the limitation period of the tax liability.

§ 3. Provision in § 2 shall not apply if the tax laws provide for a different mode for the refund.

Article. 80. [termination of the right to a refund of the overpayment] § 1. Entitled to a refund of the overpaid tax expires after 5 years from the end of the calendar year in which the period of her return.

§ 2. After the expiry of the deadline referred to in paragraph 1 shall cease to apply for the credit the overpayment against future tax liabilities and the ability to pass the overpayment on account of arrears and current tax liabilities.

§ 3. Submission of application for overpayment, refund or credit it against future tax liabilities interrupts the period to repay the overpayment.



Chapter 9a of the Signing of the Declaration of Art. 80A. [signing of Declaration] § 1. If the separate Act does not provide otherwise, the Declaration, including the Declaration of folding by means of electronic communications, may be signed by a representative of the taxable person, the payer or the meter reader.

§ 2. The power of attorney to sign the Declaration and notice of appeal of this power of Attorney consists of tax authority competent in tax matters, to which the Declaration applies.

§ 2a. The power of attorney to sign the declaration deposited by means of electronic communication and notice of appeal of this power of attorney the taxpayer, the payer or debt collector consists of naczelnikowi Tax Office competent in matters of records of taxpayers and payers.

§ 3. If the provisions of the tax laws require you to sign a declaration by more than one person, a power of attorney to sign this Declaration is effective, if they approve it all.

§ 4. In matters relating to a power of attorney to sign the Declaration shall apply mutatis mutandis the provisions of representation in tax proceedings.


§ 5. The proper Minister of public financies shall determine, by regulation, the pattern of the power of attorney to sign the declaration deposited by means of electronic communication and the model notice of appeal of this power of Attorney, given the scope of the power of Attorney and the identity of the taxpayer, the payer or the toll collector and a delegate.

Article. 80B. [signature of Agent] If a distinct Act does not provide otherwise, the signature of the Declaration by the delegate frees the taxpayer, the payer or the toll collector from the obligation to sign the Declaration.



Chapter 10 the correction of declarations Art. 81. [Corrected Declaration] § 1. [10] If separate legislation provides otherwise, taxpayers, payers and meter readers can correct previously for this Declaration.

§ 1a. A person who was a partner of a partnership at the time of dissolution of the company, can adjust previously for this Declaration to the extent indicated in the article. 75 § 3a.

§ 2. Correction of the Declaration shall be effected by the deposit of the Declaration a corrective, together with written reasons for the causes of the adjustment, subject to § 3.

§ 3. Correction of the Declaration referred to in article 1. 130 ° c and art. 133 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended), does include a written justification of the reasons for the correction.

Article. 81A. (repealed).

Article. 81B. [suspension of rights] § 1. Permission to correct statements: 1) shall be suspended for the duration of the tax proceedings or tax audit – within the scope of this proceeding or control;

2) is entitled to continue after the end of a) tax audit, b) tax proceedings – to the extent not covered by the decision determining the amount of the tax liability.

§ 2. The adjustment made in the case referred to in § 1, paragraph 1, does not produce legal effects.

§ 3. (repealed).

Article. 81c. (repealed).



Chapter 11 tax information Art. 82. [types of transferred tax information] § 1. Legal persons, organizational units without legal personality and individuals established are obliged to draw up and pass on information: 1) at the written request of the tax authority-about events arising from civil law or labour law, which may have an impact on the rise of the tax or the amount of the tax liability of persons or entities with whom the contract;

2) without request by the tax authority-on contracts concluded with non-residents within the meaning of the foreign exchange law;

3) to the extent and on the terms specified in separate laws.

§ 2. Banks and credit unions credit unions are required to draw up and communicate to the Minister competent for the public finances, in the form of an electronic document, during the reporting period – from 1 to 15 of the month and from 16 to the last day of the month – information on established and liquidated bank accounts related to economic activities, within the seventh day following the reporting period. To draw up and communicate information does not apply to bank accounts created and jobs lost in the same reporting period.

§ 2a. OUs social insurance at the written request of the head of the tax authority or the Director of the Customs Office is required to draw up and pass information about the contributions of the payer and of the insured person.

§ 2b. (repealed).

§ 2 c. The information referred to in paragraph 2, the proper minister of public financies provides a naczelnikom tax offices, naczelnikom customs, revenue, the boards of Directors of the boards of Directors and directors of tax inspection authorities.

§ 3. Banks, credit unions credit unions and other financial institutions, at the written request of the proper Minister of public financies or his authorized representative, are obliged to provide information in the event of authorities of foreign States, to the extent and under the conditions set out in Chapter 2 Chapter VIIa and ratified agreements on avoidance of double taxation and other ratified international agreements to which the Republic of Poland is a party.

§ 4. The request referred to in paragraph 3, renumbered clause: Mystery of stamp duty ", and its transmission follows in the mode provided for documents containing classified information classified" restricted ".

§ 5. The tax authority determines the scope of the information referred to in § 1 paragraph 1 and § 2a, and the date of their submission.

§ 6. The proper Minister of public financies shall determine by regulation: 1) cases and the extent of the information referred to in § 1, paragraph 2, as well as detailed rules, the period and their preparation and transfer, with particular reference to supervisory and links between residents and non-residents within the meaning of the foreign exchange law and ownership by non-residents companies, branches and representative offices on the territory of the Republic of Poland;

2) the authorities of the Government or local government obligation to transmit tax information without request by the tax authority, the scope of such information, as well as the mode of their preparation and deadlines.

§ 7. The proper Minister of public financies whereas improving the transmission and processing of the information referred to in paragraph 2, shall determine by regulation: 1) format and mode of transmission of an electronic document, having regard to its protection against unauthorized access;

2) information on established and liquidated bank accounts and accounts with the cooperative credit unions offices referred to in paragraph 2, taking into account the account number, the date of its foundation or liquidation, the identity of the account holder, including full name, or the name of the holder, place of residence or registered office address, the type and ID number of the account holder, the account holder country code, tax identification number.

§ 8. The obligation referred to in paragraph 2 may be made through the institutions referred to in article 1. 105 paragraph 1. 4 of the Act of 29 August 1997 – banking law (Journal of laws of 2002 No. 72, item 665., as amended).

Article. 82A. [information on the gender pay gap] § 1. Legal persons, organizational units without legal personality and individuals established are required for the collection, production and transmission, without request by the tax authority, information about the remuneration for the services provided on their behalf service (work), paid by the entity which is a non-resident natural persons who are non-residents within the meaning of the foreign exchange law, the provider of these services (performing the work), if: 1) in connection with the agreements on the avoidance of double taxation and other ratified international agreements , which is the Republic of Poland, this may have an impact on the rise of the tax or the amount of the tax liability of persons receiving remuneration;

2) an entity that is non-resident directly or indirectly involved in the management or control of the entity that has the duty to provide information, or has a share in the capital of this entity to at least 5% of all voting rights.

§ 2. The proper Minister of public financies shall determine, by regulation, the scope of the information referred to in paragraph 1 and detailed rules for, the term and mode of their preparation, with particular regard to the length of stay of non-resident in the country, the identification data of a non-resident and paying nierezydentowi salary, remuneration, and the date of its withdrawal.

Article. 83. [Delegation] the proper Minister of public financies, in consultation with the Minister of national defence, Minister for Home Affairs and the Minister responsible for public administration shall determine, by regulation, scope and time of the communication of information referred to in article 1. 82 section 1, by authorities or sub-units, including Ministers, having regard to the identity of the parties to the agreement and their transmission to ensure special protection of the information contained in them.

Article. 84. [information obligations of the courts, bailiffs and notaries] § 1. The courts, bailiffs and notaries are required to prepare and transmit to the competent tax authorities information resulting from events that can give rise to a tax liability.

§ 2. The Minister of Justice, in consultation with the competent Minister of public financies, shall determine, by regulation, the types of information, their form, taking into account the form of an extract of the Act, the scope, terms and manner of transmission of information by the courts, bailiffs and notaries.

Article. 85. [Delegation] the proper Minister of public financies may specify by regulation, to the extent necessary to control the correctness of tax obligations and the use of the powers provided in the provisions of the tax law, groups of operators obowiązanych to testify, lists, information or declaration and determine the scope of the data contained in these documents, as well as the deadlines for their submission and the types of documents that should be attached to them.


Article. 86. [Storing tax books] § 1. Taxpayers required to keep tax books shall keep books and related to their conduct of the documents until the expiration of the limitation period of the tax liability, unless the Tax Act provide otherwise.

§ 2. In the event of a liquidation or dissolution of the legal person or organizational unit without legal personality of the entity carrying out the liquidation or dissolution shall notify in writing the competent tax authority, no later than the last day of the existence of the legal person or an organizational unit, a place where the tax books and documents related to their conduct.



Chapter 12 Accounts Art. 87. [an obligation to issue the Bill] § 1. If separate rules does not imply an obligation to issue an invoice, taxpayers engaged in an economic activity shall, at the request of the purchaser or recipient, Bill confirming to the sale or performance of the service.

§ 2. An obligation to issue an invoice referred to in § 1 shall not apply to farmers selling plant and livestock products derived from their own crops or livestock, unprocessed industrial way, unless the sale is made in their separate places of sale, outside the cultivation or breeding.

§ 3. Taxable persons referred to in paragraph 1, from which the account was requested before performing service or the release of the goods, shall issue a Bill no later than within 7 days from the date of service or the release of the goods. However, if you request a Bill has been reported after the service or the release of goods, the following account within 7 days from the date of filing of the request.

§ 4. The taxable person is not obliged to invoice, if the request was made after the expiry of 3 months from the date of release of the goods or performance of the service.

§ 5. The proper Minister of public financies shall determine, by regulation, the scope of information that must be included in the accounts, taking account, in particular, the identity of the seller and the buyer, the contractor and customer services and the identification of the value and nature of the transaction.

Article. 88. [storage of accounts], § 1. Taxpayers issuing bills are required to turn them to number and retain copies of these accounts, in order of their issue, until the expiration of the limitation period of the tax liability.

§ 2. Provision of section 1 shall apply mutatis mutandis to taxpayers obowiązanych to request accounts.

Article. 89. (repealed).

Article. 90. (repealed).



Chapter 13 severally Article. 91. [the application of K.c.] To the joint and several liability for the tax liabilities shall apply the provisions of the civil code on civil law obligations.

Article. 92. [joint and several responsibility for tax liabilities] § 1. Where, in accordance with the tax laws, taxpayers shall bear joint and several liability for the tax obligations and those obligations arise in the manner provided for in art. 21 § 1 paragraph 2, responsible, jointly and severally, are taxpayers, which served with the decision establishing the amount of the tax liability.

§ 2. Provision in § 1 shall not apply to taxes levied in the form of total monetary commitment. In this case, the principle of joint and several liability shall apply from the time of notification of the decision (order) to the person to whom, in accordance with special regulations, issues a decision (order of payment).

§ 3. Both spouses are taxed on the basis of separate regulations shall bear joint and several liability for the tax obligations and solidarity is their claim for refund of overpaid tax.

§ 4. To claim a refund of the overpayment referred to in § 3, the provisions of the Civil Code of civil law claims.



Chapter 14 the rights and obligations of successors and the transformed Art. 93. [legal person is the result of transformations or connection] § 1. A legal person formed (created) as a result of the merger: 1), 2) personal commercial companies, 3) and capital of commercial companies-joins all provided for in the provisions of the tax law, the rights and obligations of each of the merging of people or companies.

§ 2. Provision of section 1 shall apply mutatis mutandis to the legal person linking by acquisition: 1) another legal entity (legal person);

2) partnership trading company (personal companies).

§ 3. (repealed).

Article. 93A [Join in the rights and obligations of tax] § 1. A legal person formed () as a result of: 1) the conversion of another legal person, 2) transformation of the company without legal personality-joins all provided for in the provisions of the tax law of the rights and obligations of the transformed person or company.

§ 2. Provision of section 1 shall apply mutatis mutandis to: 1) a partnership trading company established (formed) as a result of the transformations: a) another company which does not have legal personality, b) of a capital company;

2) company which does not have legal personality, to which a natural person brought to cover the share of the contribution in the form of your company.

§ 3. The Bank created by bringing the title of the contribution in kind of all assets of the branch of a credit institution, enterprise or its organised part, joins all provided for in the provisions of the tax law of the rights and obligations of the credit institution associated with the activities of that branch.

§ 4. One-man company was established as a result of the transformation of the entrepreneur who is a natural person ascends in the provided for in the provisions of the tax laws of the law related to economic activities of the trader being transformed, with the exception of those rights which cannot be continued on the basis of the provisions governing the taxation of capital companies.

Article. 93b. [local government budget bets] the provisions of art. 93 and art. 93A paragraph 1-3 shall apply mutatis mutandis to connect to and the general budgetary establishments transformations.

Article. 93c [join permissions] § 1. Legal persons acquiring or legal persons resulting from the Division Head, the day of Division or separation, all provided for in the provisions of the tax law, the rights and obligations of a legal person being divided in connection with assigned them, split plan, property.

§ 2. Provision of section 1 shall apply if the assets taken over by the Division, and broken down by the separation of the assets of the legal person also being divided, is organised part of the company.

Article. 93d. [the rights and obligations arising from the decision of the] the provisions of art. 93-93c also apply to the rights and obligations arising from the decisions taken on the basis of the provisions of the tax law.

Article. 93e. [scope of application of the provisions of the Act] the provisions of art. 93-93d shall apply in so far as a separate Act, the agreement for the avoidance of double taxation and other ratified international treaties, which the Republic of Poland is a party, provides otherwise.

Article. 94. [Customer-owned enterprises] the provisions of art. 93 section 1, art. 93d and art. 93e, subject to article 22. 95, also apply to buyers of State-owned enterprises and companies, which, on the basis of the provisions of the commercialization and privatization of State-owned enterprises have acquired [11] or took over these companies.

Article. 95. [the responsibility of buyers or companies of State-owned enterprises] § 1. The responsibility of the buyers or companies referred to in article 1. 94,: 1) default interest from the tax arrears cancelled businesses, 2) the interest rate applicable refund advances input tax from goods and services – is limited to interest (rate) accrued to the date of the deletion of the company from the register of State-owned enterprises [12].

§ 2. Provision in § 1 shall apply mutatis mutandis to the liability of the State or the municipality, County or State in respect of interest on overpayments and the interest rate difference of tax on goods and services.

Article. 96. [interest on late payment and interest rate] interest for late payment and the interest rate referred to in article 1. 95, are still: 1) after the expiry of 14 days from the date of delivery to the company of the decision determining the amount of the tax liability or of the decision on the return of advance payments input tax from goods and services;

2) starting from the date of receipt by the tax authority of the request for refund or a refund of the difference of tax on goods and services.

Article. 97. [Heirs] § 1. The heirs of the taxpayer, subject to paragraph 2, take over the tax law provided for property rights and obligations of the testator.

§ 2. If, on the basis of the provisions of the tax laws, the testator enjoying the rights of a niemajątkowym, associated with economic activity, these powers are transferred to the heirs provided further pursuit of this activity on their account.

§ 3. Provision in § 2 shall apply mutatis mutandis to the rights and obligations of the title by the testator function.

§ 4. The provisions of § 1-3 shall also apply to rights and obligations arising from the decisions taken on the basis of the provisions of the tax law.

Article. 97A. (repealed).


Article. 98. [liability of heirs] § 1. To the liability of heirs for the tax liability of the testator shall apply the provisions of the Civil Code of acceptance and rejection of the inheritance and liability for the debts of the estate.

§ 2. Provision of paragraph 1 shall also apply to the liability of heirs for: 1) tax arrears, including arrears, as referred to in article. 52 § 1;

2) default interest from the tax arrears of the testator;

3) collected, and not paid in taxes by the testator or function meter reader;

4) not reimbursed by the testator of the advance on the input tax on goods and services and their interest;

5) prolongacyjną;

6) tax the costs of the proceedings;

7) the costs of the strike and the costs of enforcement proceedings conducted to the testator incurred to the date of the opening.

§ 3. (repealed).

Article. 99. [suspension of time limits] the time limits provided for in article 4. 68, 70, 71, 77, paragraph 1 and article. 80, paragraph 1 shall be suspended from the date of the testator's death to the day when the court order on the confirmation of purchase, not longer than until the date on which it's been 2 years since the death of the testator.

Article. 100. [Decisions of the tax authorities] § 1. The tax authorities the competent due to the last place of residence of the testator ruled in separate decisions about the responsibility of the respective heirs, or determine the amount of the overpayment or a tax refund.

§ 2. In the decision of the tax authority specifies the height of the famous on the opening day of the fall in the testator's obligations referred to in article 1. 98 section 1 and 2, subject to § 2a.

§ 2a. By issuing a decision, the tax authority determines the correct amount of tax liability, the amount of loss suffered empowering the heirs to take advantage, in accordance with the provisions of the tax law, tax, the amount of the overpayment or a tax refund if their height is different than shown in the statement made by the testator or the testator has not submitted Declaration.

§ 3. The date of payment by the heir of the obligations referred to in § 2 shall be 14 days from the date of notification of the decision.

Article. 101. [calculation of gravitating to the testator's interest on arrears and interest advances] § 1. Interest for late payment of the tax arrears of the testator and the interest rate on balance of the advances of input goods and services tax are calculated to the date of the opening.

§ 2. Interest for late payment and the interest rate referred to in paragraph 1, are still in the event of failure by the heirs of the period referred to in article. 100 § 3.

§ 3. (repealed).

Article. 102. [the application of the provisions of the Act], § 1. The provisions of article 4. 100 and 101 shall apply if: 1) in relation to the testator was not tax proceedings or 2) tax, whose party was the testator, has completed the final decision.

§ 2. In the event of the death of the parties in the course of proceedings in matters relating to rights or obligations referred to in article 1. 97 in place of the existing parties join her heirs.

§ 3. Provision in § 2 shall apply mutatis mutandis to the legal successors, referred to in article 1. 93-93c. 94. Article. 103. [notice the heirs] § 1. The tax authorities shall notify the heirs of: 1) made by the testator appeals from decisions on complaints and complaints to the Administrative Court;

2) decisions issued on the basis of art. 67A § 1 paragraph 1 or 2, if not expired payment term deferred tax or tax arrears or payment term rat;

3) decisions and resolutions that have been served on the person, and on the day of his death has not yet expired time limit for appeal, complaint, or a complaint to the Administrative Court;

4) initiated a tax inspection;

5) made by the testator for the initiation of proceedings;

6) instituted ex officio to the testator.

§ 2. In the cases referred to in § 1 paragraphs 1 and 3, the time limit for appeal, complaint, or a complaint to the administrative court shall run again from the date of service of the notification.

Article. 104. [tax heirs] § 1. If the testator was taxable income tax on individuals, the tax authority shall inform the heirs, on the basis of data, income or revenue of the testator and of the amount paid withholding tax or tax, giving at the same time, attributable to the payment of the amount of the tax or the amount of the overpayment.

§ 2. If the testator has incurred expenses for entitlement to tax credits, the heir within 30 days from the date of receipt of the information referred to in paragraph 1, it shall inform the tax authority about the amount of incurred expenses.

§ 3. After the expiry of the deadline referred to in § 2, the tax authority shall be served on the heirs of the decision fixing the amount of the tax liability or stating an overpayment.

§ 4. (repealed).

Article. 105. [Remuneration due the testator overpayments and reimbursement of taxes] § 1. The interest rate for per for the testator overpayments and reimbursement of taxes charged to opening day.

§ 2. On behalf of the testator overpayment and refunds, as well as the interest rate of these titles are returned to each to the heirs in the proportion specified in their compatible statement will, subject to the provision in the tax authority: 1) a final decision of the Court about the finding of acquisition of inheritance;

2) declarations of intent all the heirs of Division of the royalties.

§ 3. In the event of the submission of the claims referred to in § 2, paragraph 2, within 30 days from the date of the final order of the Court for confirmation of the acquisition amount decrease due to overpayments and tax returns, as well as the amount of the interest rates of these titles shall be submitted to the tax authority. Overpayment or tax refund shall be reduced by the cost of storage in the deposit.

§ 4. The interest rate charged is still, if the refund or tax refund has not been made within 15 days from the date of submission of the Declaration, referred to in § 2 paragraph 2.

Article. 106. [the responsibility of zapisobiercy] § 1. Zapisobierca, who has called him the record, shall be liable for tax liabilities of the testator.

§ 2. Responsibilities of the zapisobiercy is limited to the value of the received record.

§ 3. To the liability of zapisobiercy shall apply mutatis mutandis to article. 97 § 1 and article. 98-104.



Chapter 15 the Tax Liability of third parties Art. 107. [severally] § 1. In the cases and to the extent provided for in this chapter for the tax arrears of the taxable person correspond to all its assets jointly and severally with the taxpayer also third parties.

§ 1a. Third match all its assets jointly and severally with the legal successor of the taxpayer to be taken over by the tax arrears.

§ 2. If further legislation provides otherwise, third parties are also responsible for: 1) uncollected taxes and collected, and not paid by taxpayers or tax collectors;

2) interest on late payment of tax arrears;

3) not reimbursed within the advance of input goods and services tax and the interest on these advances;

4) costs of enforcement proceedings.

Article. 108. [the decision of the tax authority] § 1. The tax liability of a third party, the tax authority shall rule by a decision.

§ 2. On the tax liability of a third party may not be initiated before: 1) the expiry of the fixed payment obligations;

2) date of notification of the decision: a) determining the amount of tax liability, (b)) of the tax liability of the payer or the toll collector, c) on the refund of input tax on goods and services, (d)) to specify the amount of interest due for late payment;

3) date of initiation of the enforcement procedure, in the case referred to in § 3.

§ 3. In case of issue of writ of execution based on the Declaration, under the conditions laid down in the rules of execution proceedings in the Administration, before a ruling on the liability of a third party does not require a prior release of the decision determining the amount of the tax liability and the decision referred to in the article. 53A. § 4. The enforcement of obligations arising from the decision of the tax liability of a third party may be initiated only after the attachment of the assets of the taxable person has proven to be ineffective in whole or in part.

Article. 109. [the application of the provisions of the Act], § 1. On the tax liability of the third party provisions art. 29, art. 47 section 1, art. 51 section 1, art. 53 section 3, art. 55. 57, art. 59. 60 and article. 64-66 shall apply mutatis mutandis.

§ 2. In the event of non-observance of the time limit for payment by a third party is also responsible for accrued after the date of the decision on the tax liability of interest for late payment from: 1) tax arrears;

2) amounts receivable referred to in article 1. 107 § 2 paragraph 1;

3) returned within advances on the accrued tax on goods and services.

Article. 110. [liability of the divorced spouse of a taxpayer] § 1. A divorced spouse taxpayer corresponds to all its assets jointly and severally with former spouse for tax arrears in respect of the tax liability incurred for the duration of the commonality, however, only up to the amount of the value attributable to him share in the estate.


§ 2. Responsibility, referred to in paragraph 1, does not include: 1) uncollected receivables listed in article 1 (2). 107 § 2 paragraph 1;

2) default interest and enforcement costs incurred after the date of the divorce has become final.

§ 3. The provisions of § 1 and 2 shall apply mutatis mutandis in the event of annulment of marriage and separation.

Article. 111. [liability of the Member of the family of the taxpayer] § 1. A family member of the taxpayer is responsible jointly and severally with his entire assets taxable person established by tax arrears resulting from this activity and incurred during the period in which constantly interact with the taxpayer in its implementation, achieving benefits from the activity.

§ 2. Responsibility, referred to in paragraph 1, does not apply to persons who during the permanent interaction with the taxpayer were those in respect of which the taxpayer had a maintenance obligation – to the extent of the obligation to pay maintenance.

§ 3. Members of the family of the taxpayer shall be deemed to descendants, ascendants, siblings, descendants, spouses dependant in respect of the adoption, and the remaining of the taxable person in the actual relationship.

§ 4. Provision of paragraph 1 shall also apply to spouses who have entered into an agreement to limit or disable commonality, that commonality of ownership was abolished by the Court, and spouses in the separation.

§ 5. Responsibility, referred to in § 1:1) is limited to the amount of the benefits obtained;

2) does not include uncollected receivables listed in article 1 (2). 107 § 2, paragraph 1, with the exception of receivables that have not been collected from the persons referred to in paragraph 3 and 4.

Article. 112. [responsibility of the buyer company] § 1. The purchaser of the undertaking or the organized part of the enterprise corresponds to all its assets jointly and severally with the taxable person for the resulting to the date of acquisition of tax arrears associated with a business, unless, while maintaining due diligence could not have known about these arrears.

§ 2. (repealed).

§ 3. The responsibility of the purchaser is limited to the value of the acquired company or its organized part.

§ 4. The responsibility of the purchaser does not include: 1) the duties referred to in article 1. 107 § 2 paragraph 1;

2) default interest from the tax arrears and interest referred to in article 2. 107 § 2 paragraph 3, arising after the date of acquisition.

§ 5. The provision of § 4 shall not apply to buyers who are spouses or family members of the taxpayer referred to in article 1. 111 § 3.

§ 6. The purchaser is not liable for tax arrears, which have not been shown in the certificate referred to in article 1. 306g. § 7. The buyer is also responsible for tax arrears and other charges the vendor listed in the article. 107 § 2 paragraph 2-4, subject to § 4 paragraph 2, arising after the date of issue of the certificate referred to in article 1. 306g, and before the acquisition of the company or its organized part, if from the date of issue of the certificate to dispose of more than 30 days have elapsed.

Article. 112A. [exclusion of application of the provision] Provision art. 112 does not apply to the acquisition in enforcement proceedings and bankruptcy.

Article. 112b [liability of a sole proprietorship company resulting from conversion] One-man limited company was established as a result of the transformation of the entrepreneur who is a natural person is responsible all its assets be jointly and severally liable with the person for the resulting to transform the tax arrears of the trader associated with economic activities.

Article. 113. [firmanta Liability] if the taxable person, with the consent of another person, in order to suppress the establishment or the true extent of this activity, uses or used the name and surname, the name or business name of the person, the person shall bear joint and several liability of a taxpayer his entire assets for tax arrears arising during the conduct of this activity.

Article. 114. [responsibility for tax arrears] § 1. Owner, autonomous holder or user perpetual things or property law the remainder with an item or property law therefore referred to in § 2, is responsible for tax delinquent user arising in connection with a business carried on by the user, if a thing or right are business-related, or are used to.

§ 2. Relationship referred to in § 1, takes place when the duration of use between: 1) the owner, possessor or user of the essential things in perpetuity or property law and their user or 2) persons performing management functions, supervisory or control in an entity that owns, spontaneous holder or user with eternal things or property law and those with such features in an entity that is their user-there are links to the family capital, or property within the meaning of the provisions of the income tax act or arising from the employment relationship.

§ 3. Responsibility, referred to in § 1, shall be limited to the equivalent of things or proprietary rights which are the subject of use.

§ 4. The provisions of § 1-3 shall apply mutatis mutandis to rent, lease, lease or other contracts of a similar nature.

Article. 114a spacer [liability of the lessee or user] § 1. A tenant or user property corresponds to all its assets jointly and severally with the taxable person being the owner, the user in perpetuity or the holder of a spontaneous property for tax arrears of tax liabilities arising from the taxation of real estate, when the lease or use.

§ 1a. Provision of § 1 shall, where the tenant or user and taxpayer, there are links to the family, the capital or property within the meaning of the provisions of the income tax act or arising from the employment relationship.

§ 2. The responsibility of the lessee or user of the property does not include the debts referred to in article 1. 107 § 2.

Article. 115. [liability of the shareholder, an explicit and general partner], § 1. Partner in a partnership, express, partner and general partner of a limited partnership or limited liability partnership limited by shares corresponds to all its assets jointly and severally with the company and with other partners for the tax arrears of the company.

§ 2. Provision of paragraph 1 shall also apply to the liability of the former shareholder for tax arrears for the liabilities, which the period for payment expired while he was a partner, and the backlog mentioned in the article. 52 arising at a time when he was a partner. For tax liabilities arising, on the basis of separate provisions, after the dissolution of the company correspond to the persons who are members at the time of dissolution of the company.

§ 3. (repealed).

§ 4. Decision on liability referred to in paragraph 1, for the tax arrears of the company in respect of the tax liability incurred in the manner provided for in art. 21 § 1 paragraph 1 does not require a prior decision, referred to in article 1. 108 § 2 paragraph 2. In this case, the determination of the amount of the tax liability of the company, the decision on the liability of the payer (meter reader), the reimbursement of the advance on the input tax on the goods and services or determination of the amount of interest due for late payment is made in the decision referred to in the article. 108 section 1.

§ 5. Provision of § 4 shall also apply in the case of dissolution of the company.

Article. 116. [limited liability company, joint-stock company] § 1. For the tax arrears of a limited liability company, limited liability company in the Organization of the public limited-liability company or joint stock company in the Organization jointly and severally all its assets the members of its Board of Directors, if the attachment of the assets of the company proved to be ineffective in whole or in part, a member of the Board of Directors: 1) showed that: a) in due time an application for a declaration of bankruptcy or insolvency proceedings to prevent bankruptcy (arrangement) or b) failure to request for a declaration of bankruptcy or niewszczęcie conduct that prevents bankruptcy (arrangement) occurred without his fault;

2) does not indicate the company's assets, from which enforcement will meet the tax arrears of the company to a large extent.

§ 2. The liability of the members of the Board of directors includes tax arrears for the liabilities, which the period for payment expired during the performance of their duties as a member of the Board of Directors, and the backlog mentioned in the article. 52 during the duties of a member of the Board.

§ 3. In the case where a company with limited liability in your organization or company in your organization does not have a Board of Directors, for the tax arrears of the company corresponds to its delegate or correspond to the partners, if the delegate is not called. The provisions of § 1 and 2 shall apply mutatis mutandis.

§ 4. The provisions of § 1-3 shall also apply to a former member of the Board of Directors and former delegate or shareholder in the organization.


Article. 116A. [the responsibility of members of the management boards of] For tax arrears other legal persons than mentioned in the article. 116 jointly and severally all its assets, the members of the governing bodies of these people. The provisions of article 4. 116 shall apply mutatis mutandis.

Article. 117. [liability of legal persons] § 1. Legal persons acquiring or legal persons arising as a result of the Division (new mass) are jointly and severally all its assets for the tax arrears of a legal person being divided if the assets taken over by the Division, and when broken down by the separation of the assets of the legal person also being divided, not an organized part of the enterprise.

§ 2. The scope of liability of legal persons in the recipient or legal persons newly combined is limited to the net assets acquired, under the scheme of distribution.

§ 3. The scope of liability of legal persons in the recipient or legal persons newly linked by shared by the separation is limited to the backlog in respect of the tax liability incurred to the date of separation.

§ 4. Provision of art. 115 § 4 shall apply mutatis mutandis to rule on the tax liability for the tax arrears of a legal person plotted with the proper registry due to its Division.

Article. 117A. [liability of the guarantor] § 1. The guarantor or guarantor, whose security has been accepted by the tax authority, corresponds to all its assets, jointly and severally liable with the taxpayer, the payer, he, their legal successor or a third party, for an obligation arising from a decision that is the subject of security, together with interest for late payment, and the costs of enforcement proceedings arising in connection with the implementation of this decision, to the amount of the guarantee or the guarantee and on the date indicated in the warranty or liability.

§ 2. Provision of section 1 shall apply to the guarantor or guarantor, whose security has been accepted by the tax authority, in connection with the return of the goods and services tax.



Article. 117b. [the taxpayer's Liability for tax arrears operator for the supply of goods] § 1. The taxpayer referred to in art. 105a 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 jointly and severally liable all its assets for tax arrears operator for the supply of goods to the extent and on the terms specified in the rules about the goods and services tax.

§ 2. The scope of the tax liability does not include amounts receivable referred to in article 1. 107 § 2 paragraph 1, 3 and 4, and interest on arrears arising before the date of the decision on this responsibility.

Article. 118. [limitation of liability] § 1. You cannot issue a decision on the tax liability of a third party, if the end of the calendar year in which the tax backlog, it took 5 years and, in the case referred to in article 2. 117b § 1-if from the end of the calendar year in which the supply of goods, the past 3 years.

§ 2. Limitation of obligation of the decision referred to in paragraph 1, after the expiration of 3 years from the end of the calendar year in which it was delivered the decision to tax liability of a third party. The provisions of article 4. 70, § 1, § 2, paragraph 3 and 4 shall apply mutatis mutandis, except that the term of the period of limitation after its discontinuation is 3 years.

Article. 119. [Increasing amounts] § 1. The amount referred to in article 1. 41 § 1 shall be increased in any year to the extent corresponding to the index increase in the prices of consumer goods and services in the first two quarters of the year relative to the same period of the previous year, and if this indicator has a negative value, the amount is not changed.

§ 2. The proper Minister of public financies, in agreement with the President of the Central Statistical Office, announced by way of a notice in the official journal of the Republic of Poland "Polish Monitor", to 15 August of each year, the amount referred to in article 1. 41 § 1, rounded to the nearest full of hundreds of gold, without the tens of dollars.



DIVISION IV tax Proceedings Section 1 General rules Article. 120. [basis for the activities of the tax authorities], the tax authorities act on the basis of the provisions of the law.

Article. 121. [the conduct of tax proceedings] § 1. Tax proceedings should be conducted in a manner that confidence to the tax authorities.

§ 2. Tax authorities in tax proceedings shall provide the necessary information and explanations of the provisions of the tax law in connection with the subject of this proceeding.

Article. 122. [the necessary actions of the tax authorities] in the course of the proceedings, the tax authorities shall take all measures necessary in order to clarify the facts and settlement in tax proceedings.

Article. 123. [part] § 1. The tax authorities shall provide to the parties involved in all stages of the procedure, and before the decision to allow them the opportunity to comment to the collected evidence and materials and the reported requests.

§ 2. The tax authority may derogate from the principle laid down in paragraph 1, if the outcome of the proceedings instituted at the request of a party to be given the decision in its entirety, taking into account the request of a party, and in the cases referred to in article 1. 200 § 2 paragraph 2.

Article. 124. [the legitimacy conditions] tax authorities should explain to the parties to the merits of the grounds, which are guided by dealing with the case, to get as far as possible lead to the implementation by the parties to the decision without the use of coercive measures.

Article. 125. [agility bodies] § 1. Tax authorities should work on thoroughly and quickly, using the simplest possible means for its settlement.

§ 2. Cases that do not require the collection of evidence, information or clarification should be handled immediately.

Article. 126. [a form of indigenous tax] tax matters shall be given in writing or in the form of an electronic document, unless specific provisions stipulate otherwise.

Article. 127. [Dwuinstancyjność proceedings] Proceedings is two stages.

Article. 128. [last resort decision] Decisions, from which no appeal in tax proceedings, are final. The repeal or amendment of the decision, their annulment and the resumption of the proceedings may take place only in the cases provided for in this Act and in tax laws.

Article. 129. [disable the transparency of proceedings] Proceedings is explicit only for pages.



Chapter 2 the exclusion of employee tax authority and tax authority Article. 130. [exclusion of the employee] § 1. Employee of the municipality (City), the District Office, Marshal's Office, Chamber of Commerce stamp duty, customs officer or an employee of the Customs Office, the Chamber of Commerce Office, customs, the proper Minister of public financies and a member of the Municipal Council of the College of appeal be excluded from participation in the proceedings in matters relating to tax liabilities and other matters typified tax laws, in which: [13] 1) are party to;

2) remain with the party in such a legal relationship that the decision may have an impact on their rights or obligations;

3) is their spouse, siblings, lineal descendant or in-law of the first degree;

4) parties are persons related to them in respect of the adoption, custody or guardianship;

5) were witnesses or experts, were or are representatives of the taxpayer or the taxpayer's representative is one of the persons mentioned in paragraphs 3 and 4;

6) took part in the release of the contested decision;

7) there were circumstances in which was initiated against it, disciplinary or punitive;

8) is a dependant to them in respect of the primacy of work.

§ 2. Causes of exclusion from the settlement also continues after termination of marriage, adoption, custody or guardianship.

§ 3. Direct supervisor or the customs officer shall at his request or at the request of the parties or of its own motion to turn it from participation in the proceedings, if it is ascertained the existence of circumstances not mentioned in § 1, which can cause doubt as to the impartiality of the employee or officer of customs.

§ 4. If you disable an employee or officer, respectively head of the tax office, head of the Customs Office, the Mayor, the Mayor (Mayor), Mayor of or Marshal, Director of stamp, Director of customs or the proper minister of public financies shall designate another employee or officer to pursue the case.

§ 5. If you disable a member of the Municipal Council of the College of appeal against its President shall designate the person entitled to the replacement of people disabled. If the local government College appeal due to the exclusion of its members cannot get things done in the absence of the full composition of the Panel, the President of the Council of Ministers, by order, appoint to the settlement other local college.

Article. 131. [exclusion of the Director of the tax office] § 1. Head of the tax authority be excluded from settlement of cases relating to tax liabilities or other matters typified tax laws, where the case concerns: 1) the Director of the tax authority or his Deputy;


2) Director of the Chamber of Commerce stamp duty or his Deputy;

3) the spouse, siblings, ascendants, descendants or kin, the first degree of the persons referred to in paragraph 1 or 2;

4) persons related to the ratio of the adoption, custody or guardianship of the person referred to in paragraph 1 or 2.

§ 2. If you turn off the head of the Tax Office for the reasons set out in: 1) § 1 point 1 and point 3 or 4 in conjunction with point 1-case takes care of head tax office designated by the competent Director of the Chamber of Commerce stamp duty;

2) § 1 point 2 and point 3 or 4, in connection with paragraph 2-case takes care of head tax office designated by the proper Minister of public financies.

§ 3. In the case referred to in § 2, paragraph 2, the proper minister of public financies cannot designate the Director of the tax office subject to the Director of tax Chamber, which the Director or his Deputy relate to the conditions of the exemption.

Article. 131a. [Off the head of the Customs Office] in matters off the head of the Customs Office art. 131 shall apply mutatis mutandis, except that in the case referred to in article 1. 131 § 2, paragraph 1, the Director of the Customs Office shall designate a competent Manager of the Chamber of Commerce.

Article. 131b. [the designation of another tax authority] on the designation of different tax authorities, in the cases referred to in article 1. 131 and 131a, it seems.

Article. 132. [Persons excluded from tax dealings] § 1. Mayor, Mayor (Mayor), Mayor, Marshal, their deputies, and Treasurer of the local government unit be excluded from settlement of cases relating to their tax liabilities or other matters typified tax laws.

§ 2. Provision of paragraph 1 shall also apply to matters relating to: 1) the spouse, siblings, ascendants, descendants or kin, the first degree of the persons referred to in paragraph 1;

2) of those involved in the ratio of adoption, custody or guardianship of the persons mentioned in § 1.

§ 3. If you turn off the authority referred to in paragraph 1, self-governing College appeal shall designate, by way of the provisions, the competent authority for settlement.



Chapter 3 page Article. 133. [Definition] § 1. Party to the proceedings to the tax is the taxpayer drawee, debt collector, or their successor in title, as well as the third party referred to in article 1. 110-117b, which because of their interest in requesting the actions of the tax authority, to which action of the tax authority refers or legal interest activity tax authority applies.

§ 2. A party to tax proceedings can also be a natural person, legal person or an organizational unit without legal personality other than mentioned in § 1, if in accordance with the provisions of the tax law before the creation of the tax obligation incumbent on her specific responsibilities or intends to use the rights arising from this right.

§ 2a. A party to tax proceedings in matters relating to the refund of goods and services can be a partner of the company mentioned in the article. 115 section 1, entitled on the basis of the provisions of the tax on goods and services to receive a tax refund.

§ 2b. A party to tax proceedings on the finding of overpayment in respect of the obligations of the former partnership can be a person who was a partner of a partnership at the time of dissolution of the company.

§ 3. In the case referred to in article 1. 92 § 3, one party to the proceedings are the spouses and each of them is entitled to act on behalf of both of them.

Article. 133A. [organisation] § 1. Social organization may, in a case involving another person, with its consent, be with the request: 1) of the opening of proceedings, 2) release her to participate – if this is justified by the statutory objectives of the Organization, and when speaking of public interest.

§ 2. The tax authority, recognizing the request of the social organization for justified, decides to initiate proceedings ex officio or to admit your organization to participate. In order not to initiate the procedure or admission to participate in the procedure of social organization's for the complaint.

§ 3. Social organization participates in the proceedings on the rights of the parties.

Article. 134. (repealed).

Article. 135. [legal capacity and capacity to Act page] legal capacity and capacity to act in tax matters shall be assessed according to the provisions of civil law, where the provisions of the tax law does not provide otherwise.

Article. 136. [power of Attorney] a party may act by proxy, unless the nature of the activities requires her personal side.

Article. 137. [Action by proxy] section 1. Representative may be a natural person the full legal capacity.

§ 1a. Representative parties in the proceedings before the Customs authorities, in matters relating to the goods and services tax and excise duty on importation of the goods, may also be the person referred to in art. 79 of the law of 19 March 2004-customs law, hereinafter referred to as the "Customs Law".

section 1b. If a delegate set up a special VAT application within the meaning of the Act of 11 March 2004 on the goods and services tax, which is a non-resident, you do not have a tax ID is required to indicate the number that is used to identify for tax purposes given in his State, and in the absence of such number, the number and series of passport or another document confirming the identity. A delegate is also required to indicate the email address.

§ 2. The power of Attorney must be granted in writing, in the form of an electronic document or reported orally to the Protocol.

§ 2a. Power of Attorney in the form of an electronic document must be authenticated using the mechanisms referred to in article 1. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks.

§ 3. The delegate shall append to the file the original or an officially certified copy of the power of attorney. Lawyer, legal counsel and tax advisor can authenticate a copy of the power of Attorney and copies of other documents showing their attachment. The tax authority may, in case of doubt, request an official signature credentials page.

§ 3a. In the individual arising in the course of the proceedings on matters of minor tax authority may not require a power of Attorney, if the delegate is the spouse of the page, and there is no doubt as to the existence and the scope of his authority to act on behalf of the parties.

§ 3b. If a copy of a power of attorney or copies of other documents showing the lashes have been drawn up in the form of an electronic document, their authentication, referred to in § 3, shall be made using the mechanisms referred to in article 1. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks. Copies of the power of attorney or copies of other documents showing the empowerment of authenticated electronic data formats are specified in the regulations issued on the basis of art. 18 paragraph 1 of this Act.

§ 4. In terms of unregulated in § 1-3b shall apply the provisions of the civil law.

Article. 138. [statutory Representation] § 1. The tax authority to the Court to appoint a guardian for the person is not able to perform legal acts or people not present, if the trustee has not already been assigned.

§ 2. In the case of the need to take urgent steps, the tax authority shall appoint a person not present representative, with his consent, of the operations until the appointment of a guardian for the person not present by the Court.

§ 3. If a legal person or an organizational unit without legal personality may not lead their cases due to a lack of established by the authorities, the tax authority shall submit to the Court a request for the establishment of a guardian.



Chapter 4 manage your Affairs Article. 139. [the terms indigenous] § 1. Settle the matter that requires evidence proceedings should take place without undue delay, but not later than within a month, and the case is particularly complex, not later than within 2 months from the date of the opening of proceedings, unless this Act provides otherwise.

§ 2. Immediately should be handled cases that can be dealt with on the basis of the evidence submitted by the party together with a request for the initiation of proceedings or on the basis of the facts known and evidence known to the Office the authority conducting the proceedings.

§ 3. Settle the matter in appeal proceedings should take place no later than within 2 months from the date of receipt of the appeal by the appeal, and the case in which the trial has been carried out or has lodged a request for a hearing no later than within 3 months.

§ 4. The time limits referred to in § 1-3 do not count toward time limits provided for in the provisions of the tax law for certain activities, periods of interruption of the proceedings, and periods of delays caused by the fault of the parties or for reasons beyond the control of the authority.

Article. 140. [Niezałatwienie case within] § 1. Any delay of the case in due time, the tax authority is obliged to notify the page, giving the reasons for compliance with the time limit and indicating the new date for settlement.


§ 2. The same obligation is the responsibility of the tax authority also in the case where the failure to observe the time limit occurred for reasons beyond the control of the authority.

Article. 141. [Reminder on niezałatwienie case within] § 1. On the niezałatwienie of the case in due time or date fixed pursuant to article. 140 the's for collection letter to: 1) of the tax authority a higher degree;

2) the proper Minister of public financies, if the case has not been settled by the Director of tax Chamber of Commerce or Chamber of Commerce Director.

§ 2. The tax authority is mentioned in § 1, recognizing the collection letter for reasonable, shall designate an additional period of settlement and explanation of the causes and determine the persons guilty of delay of the case within the time limit and, if necessary, take measures to prevent infringement of the timing issues in the future. Authority at the same time, or niezałatwienie of the case within the period took place with blatant violation of the law.

Article. 142. [the responsibility of employee tax authority] an employee of the tax authority, which arranged not unreasonable things in time or has not fulfilled the obligation under art. 140 or not got the case within the additional period established pursuant to article 4. 141 § 2 shall be subject to the liability of the ordinal or disciplinary or other liability provided for by law.

Article. 143. [Authorization of the employee] § 1. The tax authority may authorize the customs officer or employee led OU to dealings on his behalf and within the specified range, and in particular to issue decisions, regulations and certifications.

§ 1a. Authorization may include signing the writings in the form of electronic document electronic signature verified with a valid qualified certificate.

§ 2. The authorization referred to in paragraph 1 and 1a, may be given also: 1) [14] staff that supports the Director of the tax office – by the Director of the tax office;

2) [15] employees that supports the Director of tax Chamber – by the Director of tax Chamber of Commerce;

3 Customs officers) or workers of the Customs Office – by the head of the Customs Office;

4 the Customs officers or staff of the Customs Chamber)-by the Director of the Customs Chamber.

§ 3. Authorisation shall be granted in writing.



Chapter 5 the service of Art. 144. [Ways of service], the tax authority shall be delivered by hand against receipt of the letter by the postal operator within the meaning of the Act of 23 November 2012.-postal law, by employees who support the tax authority or by a person authorized under separate legislation. [16] in the case where the tax authority is the Mayor, the Mayor (Mayor), the letter may be served, against receipt, the sołtys.

Article. 144A. [service of documents by means of electronic communication] § 1. The service of letters followed by using electronic means of communication within the meaning of the provisions of the Act of 18 July 2002 on the provision of services by electronic means, if the page meets one of the following conditions: 1) makes an application in the form of an electronic document by electronic means a podawczą of the tax authority or the tax portal;

2) raises for service by means of electronic communication and electronic address of the tax authority;

3) agrees to service of documents by means of electronic communication and electronic address of the tax authority.

§ 1a. Instance tax authority consent, referred to in § 1, paragraph 3, can take place using electronic means of communication and be sent to the site on its electronic address or on the portal. Article. 152A § 1-5 shall not apply.

section 1b. Party shall have the right to opt out of the service of letters by means of electronic communication. In this case, the tax authority shall be served on the writing in the manner specified for the letter in a form other than the form of an electronic document.

§ 2. (repealed).

Article. 145. [a person, which shall be served on the Scriptures] § 1. The letter shall be served on the side, and when the page runs a representative-the representative.

§ 2. If a party has established agent, shall be served on the trustee.

§ 3. ««By establishing agents, shall appoint one of them as an appropriate for service. In the case of no agent responsible for service, the tax authority shall be served on the letter to one of the agents.

Article. 146. [notification of change of address] § 1. In the course of the proceedings and its representative or agent are required to notify the tax authority of the change of your address, including electronic address, if such was sought on how to service or expressed consent.

§ 2. In the case of dereliction of duty referred to in paragraph 1, shall be deemed to have been served under the current address, and the tax authority leaves a letter in the file of the case.

Article. 147. [officer service] § 1. If you go abroad for a period of at least 2 months, page is required for the establishment of a representative for service, unless the service shall be made by means of electronic communication.

§ 2. The obligation, referred to in § 1, also applies to individuals who are non-residents within the meaning of the foreign exchange law.

§ 3. The appointment of a representative for service to the competent tax authority is reported on.

§ 4. In the event of failure to comply with the obligations provided for in § 1-3 letter shall be deemed delivered: 1) under existing address-in the case referred to in § 1;

2) at the last temporary residence, in the case referred to in § 2.

Article. 147A. [the application of the provisions of other laws] in proceedings before the Customs authorities, in matters relating to the goods and services tax and excise tax on importation of goods, the provisions of art. 83 and article. 84 customs law.

Article. 148. [Place of delivery] § 1. The letter is delivered to individuals in their apartment or workplace.

§ 2. The letter can also be served: 1) at the headquarters of the tax authority;

2) in the workplace a recipient-person authorised by the employer to receive correspondence;

3) (repealed).

§ 3. If the service in the manner specified in § 1 and 2, and also in other justified cases, the letter shall be served in any place where a recipient is found.

Article. 149. [the service in the absence of the recipient] in the absence of the recipient in the apartment of the letter is delivered by hand against receipt pełnoletniemu domownikowi, neighbour or caretaker of the House, when they have undertaken to surrender the letter to the addressee. Delivery confirmation letter neighbour or caretaker House is placed in the oddawczej the mailbox or on the door of the apartment the addressee or in a conspicuous place at the entrance to the estate of the recipient.

Article. 150. [notice to leave the letter] § 1. If the service as indicated in the article. 148, paragraph 1 or article. 149:1) postal operator within the meaning of the Act of 23 November 2012.-postal law holds the letter for a period of 14 days in your mailbox facility-in the case of service of a letter by the postal operator;

2) letter consists of a period of 14 days in the Office of the municipality (City), in the case of service of a letter by an employee of the tax authority or by another authorized person.

§ 1a. The recipient shall be twice of the remaining letters in the place specified in paragraph 1. The second notice follows in the absence of any letter within 7 days.

§ 2. Notice of the remaining of the place referred to in paragraph 1 shall be placed in a oddawczej mailbox or, where this is not possible, on the door of the apartment of the recipient, his Office or any other room in which the recipient shall carry out their professional activities, or in a prominent position at the entrance to the estate of the recipient. In this case, delivery shall be deemed to be made at the end of the last day of the period referred to in paragraph 1, and the letter is left in the case file.

Article. 151. [service of the writings of legal persons and organizational units not having legal personality] legal persons and organizational units not having legal personality, the letter shall be served at their seat or place of business-a person authorised to receive correspondence. The provisions of article 4. 146. 148 § 2 para 1 and art. 150 shall apply mutatis mutandis.

Article. , 151a. [leave the letter of notification] if supplied by a legal person or organizational unit without legal personality the address of its registered office either does not exist or is not compatible with the relevant registry and cannot be determined, the place of business, the letter is left in case of service.

Article. 152. [proof] § 1. Receiving the letter confirms the service of a document handwritten signature, with an indication of the date of service.

§ 2. If receiving a letter cannot confirm delivery or shirking of serving the same States the date of service, and indicates the person who received the letter, and the reason for the lack of its signature.

§ 3. In the case of service by means of electronic communication service is effective if the recipient will acknowledge receipt of the letter in the manner referred to in article 2. 152A § 1 paragraph 3.

Article. 152a. [how to service the writings in the form of an electronic document by the tax authority] § 1. For the purpose of service of the letter in the form of an electronic document, the tax authority shall send to the email address of the recipient notification containing:


1) information that the recipient can pick up the letter in the form of an electronic document;

2) an indication of the electronic address, from which the recipient can download the letter and under which should make a proof of delivery letter;

3) instruction about how to pick up the letter, and, in particular, how to identify electronic at the address indicated in the system's tax authority, and the requirement to sign the official receipts in the manner referred to in article 2. 20A of Act of 17 February 2005 on the computerization of the business entities pursuing public tasks.

§ 2. In case you miss a letter in the form of an electronic document as specified in § 1, paragraph 3, the tax authority after the expiry of 7 days from the date of dispatch of the notification, it shall send a second notice of the possibility of receiving this letter.

§ 3. In case you miss a letter delivery shall be deemed to have been made after 14 days from the date of sending the first notification.

§ 4. The notification referred to in § 1 and 2, may be automatically created and sent by the electronic system of the tax authority, and the receipt of these notices is not confirmed.

§ 5. In the case of recognition of the letter in the form of electronic document delivered pursuant to § 3, the tax authority allows the addressee of the letter writing content in the form of an electronic document for a minimum period of 3 months from the date of recognition of the letter in the form of electronic document have been served and the date of recognition of the letter have been served, and of the dates of dispatch of the notification referred to in § 1 and 2 in your Windows computer.

§ 6. Technical and organizational conditions of service of the writings in the form of an electronic document shall specify the provisions of the Act referred to in § 1 paragraph 3.

Article. 153. [refusal letter] § 1. If the addressee refuses to accept the letter sent to him in the manner set out in art. 144, the letter asks the sender with a note about the refusal of its adoption and the date of refusal. The letter, along with a note be included in the case file.

§ 2. In the cases referred to in § 1, the application shall be deemed to have been served on the letter on refusal of acceptance by the recipient.

Article. 154. [Service letter curator] § 1. Letter addressed to legal persons and unincorporated organisational units that do not have bodies, shall be served on the curator appointed by the Court.

§ 2. Letter addressed to individuals unfamiliar with the place of residence, for which the Court has not designated a representative, shall be served on the representative designated pursuant to article 4. 138 § 2.

§ 3. Letter addressed to persons enjoying special privileges of immunity or consular representation shall be served in the manner provided for in specific legislation, contracts and adopted habits.

Article. 154a. [request for service the letter of the tax authority] § 1. The tax authority may apply to the authority of the Member State of the European Union right in tax matters, hereinafter referred to as the "foreign power", a request for service of a document, when service in accordance with article 5. 144, or art. 144A person resident in the territory of that Member State is not possible or when it would result in disproportionate difficulties.

§ 2. Requests for service shall be communicated to a foreign authority through the authority designated by the proper Minister of public financies.

§ 3. Mayor, Mayor (Mayor), Mayor, Marshal and local college appeal shall transmit the request for service to the body designated by the proper Minister of public financies through the Director of tax Chamber of the locally competent due to the Mayor, the Mayor (Mayor), Starosta, Marshal or self-governing College appeal.

§ 4. The request for service should include the necessary data for identification of the entity, which is to be served on the writing, in particular, the name or business name (company) name and address, as well as data relating to the subject matter of the letter.

§ 5. The request for service is sent by means of electronic communication, using the standard form, using the model set out in annex 3 to the Commission Regulation (EU) no 1156/2012 of 6 December laying down detailed rules for implementing certain provisions of Council directive 2011/16/EU on administrative cooperation in the field of taxation (OJ. EU L 335 of 07.12.2012, p. 42). In the absence of the possibility of transmission of the proposal for service by means of electronic communication request shall be in writing.

§ 6. The letter which is the subject of a request for service shall be communicated to the foreign authority by a postal operator within the meaning of the Act of 23 November 2012.-postal law.

§ 7. The proper Minister of public financies, by regulation, designate subject him to the tax authority for the transfer of a foreign authority requests for service, bearing in mind the need to ensure a smooth service.

Article. 154b. [service of documents coming from the foreign authority] § 1. The request for service of the letter from the foreign authority the authority designated in accordance with article 5. 154a § 7 shall naczelnikowi the Tax Office competent for the place of residence or registered office of the entity to which the application relates. Head of the tax authority shall be served on the letter when applying the provisions of art. 144-154.

§ 2. The authority designated in accordance with article 5. 154a § 7 shall inform the foreign power, using electronic means, using the standard form, using the model set out in annex 3 to the Commission Regulation (EU) no 1156/2012 of 6 December laying down detailed rules for implementing certain provisions of Council directive 2011/16/EU on administrative cooperation in the field of taxation, of the action taken on the basis of an application for service and, in particular, of the date of delivery of the letter.

Article. 154c. [reciprocity] the provisions of art. 154a and 154b shall apply to service of pleadings in the cases referred to in article 1. 305b. the writings of foreign authorities in cases not mentioned in the article. 305b are served with the principle of reciprocity.



Chapter 6 the call Art. 155. [Call] § 1. The tax authority may invite the party or other person to be heard, evidence or specific steps in person, by proxy, in writing or in the form of an electronic document, if it is necessary to clarify the facts or to decide the case.

§ 2. If a person summoned cannot appear due to illness, disability or other cause, the tax authority may accept the explanation or statement or make steps in the place of residence of that person.

Article. 156. [obligation to appear] § 1. Called is obliged to appear only in the area of the province in which he/she resides or stays.

§ 2. If the jurisdiction to hear the case, the tax authority is established in the territory of other than those referred to in paragraph 1, a person shall be obliged to appear may stipulate that wants to appear before the competent authority to hear the case.

§ 3. In the case of tax proceedings from the Office of the tax authority in order to initiate proceedings teaches about the possibility, within a period of 7 days from the date of service of the order, the reservation referred to in § 2.

Article. 157. [legal aid between the tax authorities] § 1. If the tax proceedings shall be carried out by the tax authority, whose head office is not located in an area of the province in which he/she resides or stays a person bound to appear, and if the person has not made a reservation as referred to in article. 156 § 2, the body returns to the tax authority competent for the place of residence or stay of that person for an order to submit explanations or evidence or carry out other activities related to the ongoing investigation.

§ 2. Turning to another tax authority, the authority conducting the procedure specifies the circumstances that are to be the subject of explanation or evidence, or steps to be made.

Article. 158. [exclusion of application of the provisions of the Act], the provisions of article 4. 156, paragraph 1 and article. 157 does not apply in cases where the nature of the case or activity that requires personal appearance before the tax authority leading the investigation.

Article. 159. [content of request] § 1. In the request should indicate: 1) the name and address of the tax authority;

2) name and surname of the person summoned;

3) on what matters and in what capacity, and what this person is summoned;

4) If a person summoned shall appear in person or by proxy, or may provide an explanation or statement in writing or in the form of an electronic document;

5) term to which the demand should be met, or the date, time and place of the notification to the person requested or its representative;

6) legal consequences of failure to comply with a summons.

§ 1a. In the case of summoning the parties to a hearing in the call must also inform about the right to refuse to consent to the hearing and related capabilities do not turn up on the call.


§ 2. The call should be signed by an employee of the tax authority, including its name, surname and position of the work, and if it is drawn up in the form of an electronic document, it should be stamped with a secure electronic signature verified with a valid qualified certificate.

Article. 160. [the call by using the means of communication] § 1. In cases of justified an important interest of the addressee or when the status of a case, the request can be made by telegram or by telephone or by using other means of communication, including the data referred to in article 1. 159 § 1 and 1a.

§ 2. Call forwarded in the manner specified in § 1 legal effects only when there is no doubt that reached to the addressee in appropriate content and in due time.



Chapter 7 relief Art. 161. (repealed).

Article. 162. [relief] § 1. In the event of failure to date to restore the time limit at the request of the person concerned, if it is probable that that failure has occurred without his fault.

§ 2. An application for relief must be made within 7 days from the date of cessation of the cause of the failure to observe. At the same time, with the transfer of Administration should act, for the specified period.

§ 3. Relief to the submission of the application provided for in § 2 is unacceptable.

§ 4. The provisions of § 1-3 apply to procedural.

Article. 163. [Order on the restoration of the term] § 1. On the restoration of the term decides to right on the tax authority.

§ 2. On the restoration of the term for appeal or complaint decides to eventually tax authority competent to hear the appeal or complaint.

§ 3. The provision referred to in § 1, used the complaint.

Article. 164. [Suspension of enforcement of a decision] before considering the application for restoration of the term for filing an appeal or complaint, the tax authority of first instance, at the request of the parties, may suspend the execution of the decision or order.



Chapter 8 the initiation of Art. 165. [proceedings] § 1. Tax proceedings shall be initiated at the request of a party or of its own motion.

§ 2. Initiation of proceedings of its own motion is made in the form of provisions.

§ 3. The date of the opening of proceedings at the request of the tax authority requests service shall, subject to article 8. 165a. § 3a. To initiate proceedings on request of one of the parties, the tax authority shall notify any other person implicated in the case.

§ 3b. The date of the opening of proceedings at the request of the parties brought by using electronic means of communication is the day of the introduction of the request to the electronic system of the tax authority.

§ 4. The date of the opening of proceedings of its own motion is the day of service of the order of the initiation of the proceeding.

§ 5. The provisions of § 2 and § 4 shall not apply to the proceedings: 1) the determination of the tax liability, which in accordance with special provisions are set annually, if the facts on the basis of which it was established the amount of the tax liability for the preceding period, has not changed;

2) remission of tax arrears in the cases referred to in article 1. 67d § 1;

3) give a decision rigor immediate enforceability;

4) security.

§ 6. In the proceedings before the Customs authorities in matters relating to the goods and services tax and excise tax on importation of goods, in the case referred to in article 1. 23 paragraph 1. 3 Customs legislation, the customs authority does not issue a decision to initiate the procedure. The date of the opening of proceedings shall be the date of acceptance of the customs declaration.

§ 7. The tax authority does not issue a decision to initiate the procedure for filing the tax return for the taxpayers of inheritance tax and gift tax. In this case, the date of the opening of proceedings shall be the date of filing.

Article. 165a. [order not to initiate proceedings] § 1. If the request referred to in article 2. 165, has been lodged by a person other than a party or for any other reason the proceedings may not be initiated, the tax authority shall order not to initiate proceedings.

§ 2. The provision referred to in § 1, used the complaint.

Article. 165b. [the proceedings in a case falling under the control of the tax] § 1. In the case of disclosure by tax irregularities as to the discharge by the controlled with the obligations arising from provisions of the tax law, and a failure by the taxpayer declaration or failure by the correction of the Declaration in its entirety, taking into account the revealed abnormalities, the tax authority shall initiate proceedings on the tax, which has been the subject of a tax inspection, not later than 6 months after the end of the control.

§ 2. Provision in § 1 shall not apply where the controlled by explanations or objections to the Protocol control has been fully taken into account by that control.

§ 3. In the case referred to in § 1, the tax proceedings can also be brought after 6 months from the end of the tax audit if: 1) the taxpayer will make a readjustment of the Declaration, which will not be taken into account irregularities revealed in tax inspection;

2) the tax authority will receive information from the tax authorities or other bodies, to justify the initiation of a proceeding.

Article. 166. [joinder] § 1. In cases where the rights and obligations of the parties arising from the same facts and the same legal basis and in which the right is the same tax authority, you can initiate and lead one to proceedings relating to more than one page.

§ 2. On the merger proceedings, the tax authority shall make an order, on that complaint.

Article. 166a. [the application of the provisions of other laws] in proceedings before the Customs authorities, in matters relating to the goods and services tax and excise tax on importation of goods, shall apply the provision of article. 90 customs law.

Article. 167. [request] § 1. Until a decision by the authority of first instance may extend the scope of the request or submit a new request, regardless of whether the request is due to the same legal basis as the existing, provided that the same facts. The period referred to in article 1. 139 § 1 runs again from the date of extension of the scope or filing a new request.

§ 2. The refusal to take account of the request to amend the scope of the proceeding takes place by means of the provisions. Not included the request shall initiate separate tax proceedings; the provisions of article 4. 165 § 1-3b shall apply mutatis mutandis.

Article. 168. [Lodging applications] § 1. (Requests, explanations, appeals, complaints, collection letters, proposals) may be made in writing or orally to the Protocol, as well as through electronic means of communication by electronic means a podawczą of the tax authority, formed under the law of 17 February 2005 on the computerization of the business entities pursuing public tasks, or portal.

§ 2. Application should include at least the body of the request, the identification of the person from which it is derived, and its address (place of residence or domicile, registered office or place of business), as well as do comply with the other requirements laid down in the specific rules.

§ 3. The administration brought in writing or orally to the Protocol should be signed by the appellant, and also by the employee who drew them up. If the Administration contends that a person who cannot or does not know how to make a signature, or shall be signed by the person authorized by him for it, making the reference next to signature.

§ 3a. The administration brought in the form of electronic document should: 1) be authenticated using the mechanisms referred to in article 1. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks;

2) contain data in the specified format, contained in the model of Administration specified in separate regulations, if these rules require the lodging of applications according to a specific formula;

3) contain electronic address the appellant's application.

§ 3b. If the application referred to in paragraph 3a, does not contain electronic address, the tax authority submits that it is appropriate to the electronic address, which was given the application brought in the form of an electronic document, and when it is sought in another form and it contains the request referred to in article 2. 144A § 1 paragraph 2, delivery of letters is at the address indicated in accordance with paragraph 2, the first writing teaches about the condition of the electronic address in the request for the service of the writings of means of electronic communication.

§ 4. The tax authority is obliged to confirm payment of the Administration, if the applicant so requests. If an application in the form of an electronic document, the authority is obliged to confirm the submission of applications by delivery of the official receipts to the indicated by the electronic address.

§ 4a. Official certificate of receipt of applications lodged in the form of electronic document contains: 1) a statement that the letter of will be served by means of electronic communication;

2) notice of right to opt out of the service of letters by means of electronic communication, referred to in article 1. 144A section 1b.

§ 5. (repealed).


Article. 169. [the removal of deficiencies in the Administration] § 1. If the application does not comply with the requirements provided for by law, the tax authority calls on the appellant's application to remove the deficiencies within 7 days, with the instruction that the failure to comply with this condition will leave the Administration without consideration.

§ 1a. If the application does not contain an address, the Authority leaves them without consideration. In this case, there shall be a summons referred to in § 1, and does not seem to the provisions referred to in paragraph 4.

§ 2. Provision of paragraph 1 shall also apply if the page did not bring charges in accordance with special provisions should be paid in advance.

§ 3. The tax authority will, however, provide that do not meet the condition referred to in § 2, if: 1) for immediate examination Administration speaks with public interest or important interest;

2) submission of application forms, for which the prescription period is established;

3) administration brought a resident abroad.

§ 4. The tax authority shall order that the application without consideration, that have a complaint.

Article. 170. [payment of Administration to the improper] § 1. If the tax authority to which the application is sought, is wrong on, should immediately pass it to the competent authority, notifying them of the appellant's application.

§ 2. The administration brought to the wrong authority before the expiry of the period specified by law shall be deemed to have been lodged with the behavior of the term.

Article. 171. [Application about several matters arranged by different authorities] § 1. If the application relates to several matters arranged by different authorities, the tax authority to which the application has been lodged, shall act on the matter to its properties. At the same time, the tax authority shall notify the appellant's application that the other should make a separate application to the competent authority, informing him about the content of paragraph 2.

§ 2. If the tax authority will provide the complex in accordance with the notice referred to in paragraph 1, within 14 days from the date of service of the notice, the administration shall be considered as deposited on the day on which the first administration, except that it does not call it the effects in the form of a shortening of the time limits referred to in article 1. 139 § 1 and 3.

§ 2a. If the application relates to several cases, including cases of non-arranged by the tax authorities, the tax authority to which the application is sought, it shall inform the appellant's, that in these matters should make a separate application to the competent authority, informing him about the content of the article. 66 paragraph 2 of the administrative code.

§ 3. If the application is lodged to the wrong authority, and that authority cannot be established on the basis of the data contained in it, or if the Administration shows that the right on the tax authority is the Court returns the application to the person who brought them, with appropriate instruction. Refund applications shall be in the form of provisions on that complaint.

§ 4. The tax authority may not return application on the grounds that the Court, if in this case the Court held to be wrong.



Chapter 9, protocols and Metrics annotations Article. 171a. [Metric case] § 1. In the file is assumed to be the metric case in writing or electronically.

§ 2. In the body of the metrics of the case indicates all the person who participated in the taking of steps in the tax proceedings and all the steps along with the appropriate reference to the documents preserved in written or electronic form specifying the steps.

§ 3. The metric case, together with the documents to which it refers, is a mandatory part of the case file and is continuously updated.

§ 4. The proper Minister of public financies determines, by regulation, the pattern and the manner in which the metric case, having regard to the content and format of the metrics specified in § 1 and 2 and to the current update, metrics, as well as, on the basis of the content of the metrics, it was possible to determine the content of the steps in the tax proceedings taken on by individuals.

§ 5. The proper Minister of public financies determines, by regulation, the types of cases in which the obligation to carry out the metric is disabled due to disproportionality effort measures necessary to keep the metrics in relation to simple and repetitive nature of these cases.

§ 6. The provisions of § 4 and 5 shall apply mutatis mutandis to proceedings governed by separate regulations to which they apply the provisions of this chapter.

Article. 172. [Protocol] § 1. The tax authority shall draw up a concise minutes of each step of the procedure which is essential for the settlement of a matter, unless the Act was otherwise perpetuated in writing.

§ 2. In particular, shall be drawn up: 1) acceptance lodged orally administered;

2) the hearing of a party, witness or expert;

3) Visual inspection and surveys carried out with the participation of the employee tax authority;

4) oral notice provisions;

5) hearing.

Article. 173. [content of the Protocol], § 1. Protocol shall be drawn up so that its content was, who, when, where and what steps has made who and in what capacity was at present, what and how as a result of these actions, it was established and what comments have raised the current person.

§ 2. The Protocol is read to all those present, participating in activities, which should then sign the Protocol. The refusal or the lack of the signature of any person shall be discussed in the report.

Article. 174. [signature of the confession made] § 1. The Protocol of the hearing should be read and submitted for signature to the person confession made immediately after the submission of the evidence.

§ 2. In the protocols of the hearing of the person who made the statement in a foreign language, you must provide a translation into the language of the Polish body complex testimony and the person and the address of the translator who made the translation. Translator should sign the Protocol of the hearing.

Article. 175. [Annexes to the Protocol], the tax authority may authorise the joining Protocol testimony in writing signed by the zeznającego and other documents relevant to the case.

Article. 176. [Deleting and fixes] Erasures and corrections in the report must be made to the words deleted and corrected were legible. Making deletions and amendments should be confirmed in the Protocol before it is signed.

Article. 177. [Annotations] § 1. The activities of the tax authority, of which shall be drawn up Protocol, and which are relevant to the case or proceedings, perpetuates in the file in the form of endorsements signed by the worker performing these steps.

§ 2. The annotation may be drawn up in the form of an electronic document.



Chapter 10 Act of Sharing Art. 178. [Notes, copies, copies] § 1. The party has the right to inspect the files of the case, one notes, copy or copies. This right is also after termination of the proceedings.

§ 2. Activities referred to in paragraph 1 shall be carried out on the premises of the tax authority in the presence of an employee of that authority.

§ 3. A party may require authentication of copies or copies of the documents in the case or release her from the case-file certified copies of them.

§ 4. The tax authority may provide the to the activities referred to in paragraph 1, in its economic system, after the identification of the parties in the manner referred to in article 2. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks.

Article. 179. [documents containing classified information] § 1. The provisions of article 4. 178 shall not apply in the case of documents containing classified information, as well as to the other documents, which the tax authority off the case on grounds of public interest.

§ 2. The refusal to allow the party get acquainted with the documents referred to in § 1, the preparation of these notes, copies and copies and copies of the copies of the authentication, or the issue of certified copies of the following by way of the provisions.

§ 3. The provision referred to in § 2, you can use the complaint.



Chapter 11 Evidence Art. 180. [Proof] § 1. As proof it should be everything that can help to clarify the matter, and is not contrary to the law.

§ 2. If the law does not require an official confirmation of certain facts or legal status by means of a certificate, the tax authority receives from the parties, at its request, a statement made under pain of criminal liability for false testimony; provision of art. 196 § 3 shall apply mutatis mutandis.

Article. 181. [types of evidence] Evidence in tax proceedings can be, in particular, the tax books, declarations made by the testimony of witnesses, opinions by experts, materials and information collected as a result of the inspection, tax information and other documents collected in the course of checks or tax inspection, subject to the article. 284a § 3, article. 284b § 3 and article. 288 § 2, and materials collected in the course of criminal proceedings or proceedings in cases of tax offences or tax offences.


Article. 182. [information submitted by banks] § 1. If the evidence gathered in the course of the procedure, the need to supplement the evidence or compare them with information from the Bank, the bank shall at the written request of the head of the tax authority or the Director of the Customs Office to draw up and pass information about the parties to the proceedings in the field of: 1) owned bank accounts or savings accounts, the number of those accounts as well as the speed and status of these accounts;

2) owned cash accounts or securities accounts, the number of those accounts as well as the speed and status of these accounts;

3) credit agreements or contracts, cash loans, and deposit agreements;

4) acquired through the banks shares Treasury or Treasury bonds, as well as the marketing of these securities;

5) market issued by the Bank certificates of deposit or other securities.

§ 2. The provisions of paragraph 1 shall apply mutatis mutandis to insurance, investment funds, voluntary pension funds and banks conducting brokerage activities, to the extent carried out of individual retirement accounts and individual retirement accounts, as well as to brokerage houses and co-operative building societies.

§ 3. The society of mutual funds at the written request of the head of the tax authority or the Director of the Customs Office shall for information about discontinued units. Provision of § 1 in the instance of request shall apply mutatis mutandis.

§ 3a. Operators of bulk accounts within the meaning of the provisions of the Act of 29 July 2005 on trading in financial instruments (Journal of laws of 2010 # 211, item 1384 and 2011 No. 106, item 622, # 131, poz. 763 and No. 234, poz. 1391), at the written request of the head of the tax office are obliged to draw up information about the amount of income (revenue) transferred to taxpayers eligible securities recorded on such accounts and the amount of tax withheld. Provision of § 1 in the instance of request shall apply mutatis mutandis.

§ 4. Request for information referred to in paragraph 1, by way of the provisions.

Article. 183. [Request for information] with the request to draw up and communicate the information referred to in article 1. 182, head of the tax office or the head of the Customs Office may occur after the call to provide information in this range or to the authority of the appropriate head tax office or the Director of the Customs Office to apply to financial institutions to provide this information, and the page within the prescribed period: 1) has given information;

2) does not authorize the appropriate head tax office or the Director of the Customs Office to apply to financial institutions to provide information;

3) provided information that require a supplement or comparisons with information from a financial institution.

Article. 184. [the principle of trust] § 1. Head of the tax office or the head of the Customs Office, with the request referred to in article 1. 182, should pay particular attention to the principle of special trust between financial institutions and their customers.

§ 2. In the request specifies the scope of the information and the date of their submission. Provision of art. 82 article 4 shall apply mutatis mutandis.

§ 3. The request also includes: 1) an indication of the conditions justifying the need to obtain information of the kind covered by the request;

2) evidence that: a) refused information or b) expressed approval for the tax office naczelnikowi or naczelnikowi of the customs authority to request such information, or (c)) within the time specified by the Director of the tax authority or the Director of the Customs Office has given information or authorization.

§ 4. Request a copy of the head of the tax office or the head of the Customs Office shall accordingly to the Director of tax Chamber of the parent to the Director or the parent Chamber.

Article. 185. [refusal of information] financial institutions listed in article 2. 182 refuse information if the request the Director of the Customs office or the Director of the tax office does not meet the formal requirements referred to in article 1. 184 § 2 and 3.

Article. 186. (repealed).

Article. 187. [inquiries, notoryjność] § 1. The tax authority is obliged to collect and exhaustively consider all the evidence.

§ 2. The tax authority may at any stage of the proceedings to change, supplement or repeal its provision for the taking of evidence.

§ 3. Commonly known facts and facts known to the tax authority of the Office do not require proof. Facts known to the tax authority the authority should communicate page.

Article. 188. [Request to take evidence] a page request for the taking of evidence should be taken into account, if the subject of proof are the circumstances relevant to the case, unless these circumstances are found another proof of that.

Article. 189. [deadline to submit proof of] § 1. The tax authority may designate the date to submit proof of that is in its possession.

§ 2. The term shall be determined having regard to the nature of the evidence and the State of the proceedings, it cannot be shorter than 3 days.

Article. 190. [notice the page about the place and date of the taking of evidence] § 1. Page should be notified of the place and time the taking of evidence from witnesses, opinions by experts or inspection at least 7 days before the date.

§ 2. Party shall have the right to take part in the conduct of proof can put questions to the witnesses and experts and submit an explanation.

Article. 191. [evidence] the tax authority shall assess on the basis of all the evidence collected, whether or not a fact has been proven.

Article. 192. [Recognition of a fact for the proven] the fact that the actual can be regarded as proven, if the party has been able to comment on the tests carried out.

Article. 193. [tax Ledger as evidence] § 1. Tax ledger conducted fairly and in a way them provide evidence of this, as is apparent from the information contained in them.

§ 2. The book of tax shall be deemed to be reliable, if made in these records reflect the State of the real.

§ 3. For defect-free tax ledger shall be deemed to be carried out in accordance with the principles deriving from separate regulations.

§ 4. The tax authority shall not be considered as proof within the meaning of the provision of section 1 of the tax books, which are carried out deceptive or defective.

§ 5. The tax authority recognises, however, proof of tax books, which are conducted in a manner that is defective, if the defects are of relevance.

§ 6. If the tax authority finds that the accounts are carried out deceptive or in any way defective in form to examine the books defines, for how long and in what part of is not considered books as evidence of this, as is apparent from the information contained in them.

§ 7. A copy of the Protocol referred to in paragraph 6, the tax authority shall be served on the side.

§ 8. Party, within 14 days from the date of service of the Protocol can make reservations to its findings, presenting at the same time, evidence that will enable the tax authority the correct determination of the tax base.

Article. 194. [official documents as proof of] § 1. Public documents drawn up in the form prescribed by law by the call to the public authorities provide evidence of what was in them officially established.

§ 2. Provision of section 1 shall apply mutatis mutandis to official documents drawn up by other units, if on the basis of separate provisions are entitled to their issue.

§ 3. The provisions of § 1 and 2 shall not preclude the taking of evidence against the documents referred to in those provisions.

Article. 194a. [a copy of the document] § 1. If the document is in the files of the body or entity referred to in article 1. 194 § 1 and 2, simply present the officially certified by the competent authority or a copy or extract from the document. The tax authority will request the grant of a copy or extract, if the page itself get them cannot. When the tax authority deems it necessary to review the original document, you may apply for its delivery.

§ 2. Instead of the original document may submit a copy of the document, if it complies with the original has been certified by a notary public or by withdrawing on the agent side of being a lawyer, solicitor or tax advisor.

§ 2a. If the copy of the document has been drawn up in the form of an electronic document, certifying its compliance with the original referred to in § 2, shall be made using the mechanisms referred to in article 1. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks. Copies of the documents certified electronic data formats are specified in the regulations issued on the basis of art. 18 paragraph 1 of this Act.

§ 3. Contained in document copy statement of compliance with the original by occurring on the agent side of being a lawyer, solicitor or tax advisor is a public document.


§ 4. If this is justified by the circumstances of the case, the tax authority requests the page, consisting of a copy of the document referred to in § 2, the submission of the original of this document.

Article. 195. [people who may not be witnesses] Witnesses may not be: 1) persons who are incapable of perceiving or communicate their observations;

2) persons obliged to keep secret classified information on the circumstances of the secret, if you have not, in accordance with applicable regulations, exempt from the obligation to maintain this mystery;

3) clergy legally recognized faiths – facts secret confession.

Article. 196. [refusal to testify or answer questions] § 1. No one has the right to refuse to testify as a witness, except the spouse, descendants, ascendants page and siblings page and kin of the first degree, as well as people with the party in respect of the adoption, custody or guardianship. The right to refuse testimony continues after termination of marriage, adoption, custody or guardianship.

§ 2. A witness may refuse to answer questions when the answer could expose its or his loved ones listed in § 1 for the criminal liability of criminal, fiscal or cause a breach of the obligation of professional secrecy-protected by law.

§ 3. Before the testimony of the tax authority shall be advised by the witness on the law refuse to testify and answer questions and anticipate about criminal liability for false testimony.

§ 4. The proper Minister of public financies, in consultation with the Minister of Justice shall determine, by regulation, the manner of preparation and storage protocols testimony involving the circumstances on which extends the obligation to protect classified information or professional secrecy.

Article. 197. [the appointment of an expert] § 1. Where on the special messages are required, the tax authority may rely on an expert person with such messages, in order to give an opinion.

§ 2. Reference to an expert from the Office if the expert opinion require the provisions of the tax law.

§ 3. To exclude the expert shall apply mutatis mutandis the provisions of article 4. 130 § 1 and 2. In addition to statutory provisions for the examination of witnesses.

Article. 198. [Inspection] § 1. The tax authority may, if necessary, carry out a Visual inspection.

§ 2. If the inspection is at the third, these persons are obliged, at the request of the tax authority, to present this item.

Article. 199. [Hearing] the tax authority may hear the page after the agreement. To interview the Parties shall apply the provisions on witness, with the exception of the provisions of the coercive measures.

Article. 199a. [establishing the content of legal action] § 1. The tax authority by making the determination of the content of legal action, account shall be taken of compatible the parties ' intention and the purpose of the activity, not just the literal wording of the declarations of intent made by the parties.

§ 2. If under the guise of legal action was made another legal act, the tax consequences is derived from this hidden legal action.

§ 3. If the evidence gathered in the course of the proceedings, in particular the testimony of the parties, unless the party refuses to testify, derive a doubt as to the existence or non-existence of a legal relationship or rights, which are the effects of the tax, the tax authority to the Court to determine the existence or non-existence of a legal relationship or rights.

Article. 200. [deadline to comment on the harvested material] § 1. Before the release of the decision of the tax authority shall prescribe a seven-day period to comment on the evidence collected.

§ 2. Provision in § 1 shall not apply to: 1) in the cases provided for in article 4. 123 § 2 and art. 165 § 5;

2) in matters of security and of the tax lien;

3) in the case provided for in article 4. 165 § 7, if the decision is to be released only on the basis of the data contained in a complex tax return.



Chapter 11a Hearing Art. 200A. [hearing] § 1. The review body will carry out in the course of the proceedings the hearing: 1) from the Office-if there is a need to clarify the relevant circumstances the facts of the case with the participation of witnesses or experts, or by Visual inspection, or the clarification of the legal arguments presented by the party in the proceedings;

2) at the request of a party.

§ 2. Page in the application for the hearing justifies the need for conducting the hearing, indicates what the facts of the case should be explained and what steps should be made at the hearing.

§ 3. The review body may refuse to carry out the hearing, if the subject of the hearing to be circumstances not relevant to the case or the circumstances are sufficiently confirmed another proof of that.

§ 4. On the refusal to carry out the hearing seems to resolve.

Article. 200B [trial date] trial date should be so designated to service call there has been at least 7 days before the hearing.

Article. 200 c. [head of the hearing] § 1. Hearing directs authorized to carry out the hearing body worker.

§ 2. When the proceedings before the appeal hearing, self-government directs the President or designated member of the College.

§ 3. In the hearing of first instance authority authorized employee participates, from which the decision of the appeal.

Article. 200 d [permissions page at the hearing] § 1. At the hearing, a party may submit an explanation report requests, proposals and complaints and submit evidence in their support. In addition, a party may speak about the results of evidence.

§ 2. The head of the hearing may waive the question asked the participant of the hearing, if it is not of relevance. However, at the request of the parties should be included in the minutes of the content of the repealed questions.



Chapter 12 Suspension of the proceedings Art. 201. [reasons for the suspension of the proceedings] § 1. The tax authority shall stay the proceedings: 1) in the event of death, if the proceedings are not subject to the closure as irrelevant;

2) when the examination of the case and a decision is dependent on the outcome of the preliminary issues by another authority or a court;

3) in the event of death of the legal representative;

4) in the event of loss by the party or its legal representative of legal capacity;

5) in a case involving the liability of a third party-to the day on which the decision referred to in article 1. 108 § 2, becomes final, subject to article 22. 108 § 3 and article. 115 § 4;

6) in the event of, based on ratified agreements to avoid double taxation or other ratified international agreements to which the Republic of Poland is a party, to the authorities of another Member State to provide the information necessary to determine or specify the amount of the tax liability.

§ 2. A provision on the suspension of the proceedings, the tax authority shall be served on the side or her heirs.

§ 3. The provision on the suspension of the procedure's for the complaint.

Article. 202. [taking no steps] the tax authority, which stayed the proceedings of the grounds referred to in article 1. 201 § 1 paragraphs 1, 3 and 4, does not take any steps, with the exception of those that are designed to take the proceedings or the securing of evidence.

Article. 203. [determination of the initial issues] § 1. The tax authority, which stayed the proceedings of the causes referred to in article 1. 201 § 1 paragraph 2 calls at the same time, page was to an instance within a given time to the competent authority or a court to settle the issue, unless it shows that I have already asked on the matter to the competent authority or court.

§ 2. If a party has not occurred to the competent authority or a court within the prescribed period, the tax authority of the Office of the competent authority or a court to settle the issue.

Article. 204. [suspension of the proceedings for the grant of relief] § 1. The tax authority, at the request of a party, may suspend the proceedings on the grant of reductions in payment of tax liabilities.

§ 2. If within 3 years from the date of interruption of the proceedings page does not return to its take, request the initiation of the proceedings shall be deemed to be withdrawn.

§ 3. In order to suspend the proceedings, the tax authority shall be advised by the page was about the content of paragraph 2.

Article. 204a. [the application of the provisions of other laws] in proceedings before the Customs authorities, in matters relating to the goods and services tax and excise tax on importation of goods, shall apply the provision of article. 87 customs law.

Article. 205. [Taking the suspended proceedings] § 1. The tax authority shall of its own motion or at the request of a party, by means of provisions, suspended the proceedings, when resolved the reasons justifying the suspension.

§ 2. In order to refuse to take the suspended proceedings serves the complaint.

Article. 205a. [Taking proceedings ex officio] § 1. The tax authority shall take proceedings ex officio, when termination of the cause of the suspension, in particular: 1) in case of death – upon notification or after you determine the heirs of the deceased or the establishment, in accordance with separate regulations, the curator of the decline;

2) in the event of loss of legal capacity – after the establishment of the guardian;

3) in the absence of a legal representative – after its establishment;


4) when the decision is dependent on the outcome of the preliminary issues by another authority or court, on which the tax authority the news about the coming judgment terminating proceedings.

§ 2. If within one year from the date of adoption of the provisions on suspension of proceedings does not throw up or will not be establishing as the heirs of the deceased Party, the tax authority may ask the Court to appoint a guardian, unless the Superintendent of the already established.

Article. 206. [interruption of time limits] stay of proceedings suspends the limits provided for in this section.



Chapter 13 Decisions Article. 207. [decision] § 1. The tax authority shall rule on the decision, unless this Act provides otherwise.

§ 2. The decision shall decide the matter on the merits or otherwise terminates the proceedings in a given instance.

Article. 208. [adjudicate] § 1. When the proceedings for any reason has become devoid of purpose, in particular in the event of a limitation of the tax liability, the tax authority shall issue a decision to discontinue the proceedings.

§ 2. The tax authority may terminate the proceedings, if there is a page on which the request proceedings have been initiated, and do not object to other pages, and not in the public interest.

Article. 209. [position by another authority] § 1. If the law makes the decision from the comment by another authority, including the expression of opinion or consent or express a position in another form, the decision seems to be after the occupation of the position by the competent authority.

§ 2. The tax authorities załatwiający the case, turning to another body to take the position, it shall inform the party.

§ 3. Authority to which the requested position, is obliged to present them immediately, but not later than within 14 days from the date of notification of the request for comment.

§ 4. Authority obliged to fill the position can, if necessary, carry out an investigation.

§ 5. Comment by that authority follows through, that's for the complaint, unless separate legislation provides otherwise.

§ 6. In the absence of a position within the time limit referred to in paragraph 3 shall apply mutatis mutandis the provisions of article 4. 139 – 142.

Article. 210. [content of the decision], § 1. The decision contains: 1) the designation of the tax authority;

2) the date of its issue;

3) designation;

4) establishing a legal basis;

5) decision;

6) justification in fact and in law;

7) notice of appeal mode, if the decision of the appeal;

8) signature of the person authorized, giving her name and the names and positions of the work, and if the decision was issued in the form of an electronic document is a safe electronic signature verified with a valid qualified certificate.

§ 2. The decision, against which an action may be brought before an ordinary court or a complaint to the Administrative Court, also contains the letter about the possibility of bringing an action or complaint.

§ 2a. The decision imposing the obligation to page enforceable in law enforcement proceedings in Administration also includes the letter of criminal liability for the deletion, hiding, disposal, donation, destruction, actual or apparent load or damage assets page, aimed at defusing the execution obligation arising from this decision.

§ 3. The provisions of the tax laws can specify other components that should contain the decision.

§ 4. Justification the actual decision includes in particular an indication of the facts, that the authority has proven evidence, which gave it the faith, and the causes for which other evidence refused to credibility, legal justification and explains the legal basis of the decision, the text of the legal provisions of the law.

§ 5. You can depart from the reasons for the decision when it takes into account the whole of a page request. This does not apply to the decision given on appeal or on the basis of which has been granted relief from the payment of tax.

Article. 211. [a form of notification of the decision] Decision shall be served on the party in writing or by means of electronic communication.

Article. 212. [be bound by the decision of] the tax authority which issued the decision, is bound from the moment of its delivery. The decisions referred to in article 1. 67d, the tax authority from the time of their release.

Article. 213. [Request supplement decision] § 1. A party may within 14 days from the date of notification of the decision to request its supplement to the settlement or the right of appeal, in relation to the decision to go to court or a complaint to the administrative court or the rectification, which is stated in the decision letter on these issues.

§ 2. The tax authority may, at any time, make up or corrected decision, referred to in § 1.

§ 3. Supplement or correction decision follows by a decision.

§ 4. In the case of a decision about the addition to or rectification of the decision the time limit for appeal or complaint shall run from the date of service of the decision.

§ 5. Refusal to complete or rectify the decision follows through, that's for the complaint. Provision of § 4 shall apply mutatis mutandis.

Article. 214. [the erroneous instruction in the decision] may not harm the wrong letter in the decision as to the right of appeal, bringing an action to court or a complaint to the administrative court or the lack of such a letter.

Article. 215. [Straightening clerical errors and other obvious errors] § 1. The tax authority may, ex officio or at the request of the parties, rectify the way the provisions of accounting errors and other obvious errors in published by the authority of the decision.

§ 2. The tax authority which issued the decision, at the request of the parties or enforcement authority explains by means of provisions of doubt as to the content of the decision.

§ 3. The provision on corrections and explanations is a complaint.



Chapter 14 the provisions of Art. 216. [the provisions of Item], § 1. During the proceedings, the tax authority shall order.

§ 2. The provisions apply to individual issues arising in the course of the proceedings, but did not settle the essence of the case, unless this Act provides otherwise.

Article. 217. [content of provisions] § 1. The order contains: 1) the designation of the tax authority;

2) date of issue;

3) the designation of the parties or other persons participating in the proceedings;

4) establishing a legal basis;

5) decision;

6) notice, whether and in what mode is used on a complaint or a complaint to the Administrative Court;

7) authorized signature, giving her name and the names and positions of the work, and if the order has been given in the form of an electronic document is a safe electronic signature verified with a valid qualified certificate.

§ 2. The order shall contain a statement of fact and law, if it is not a complaint or a complaint to the Administrative Court and when released was a result of complaints on the order.

Article. 218. [a form of service of the order], which is a complaint or a complaint to the administrative court shall be served in writing or by means of electronic communication.

Article. 219. [the application of the provisions of the Act] provisions shall apply mutatis mutandis the provisions of art. 208, 210 § 2a and § 3-5 and art. 211-215, and the provisions of which shall be entitled to appeal, and the provisions referred to in article 1. 228 § 1, shall also apply article. 240 – 249 and articles. 252, except that instead of the decision referred to in article 1. 243 section 3, art. 245 § 1 and article. 248 § 3, it seems.



Chapter 15 Reference Article. 220. [appeal] § 1. The decision of the tax authority issued in the first instance, you can use the reference to only one instance.

§ 2. The right to appeal is the tax authority a higher degree.

Article. 221. [an appeal against a decision of the Minister or of the Municipal Council of the College of appeal] in the case of a decision in the first instance by the proper Minister of public financies, Director of the Chamber of Commerce stamp, Director of the Chamber of Commerce or by the local Government of the College of appeal against the decision shall the same tax authority, by applying appropriate rules of appeal.

Article. 222. [content of appeal] an appeal against a decision of the tax authority should contain allegations against a decision, determine the nature and scope of the request which is the subject of the appeal and indicate the evidence to justify this request.

Article. 223. [the term and mode of appeal] § 1. Appeal to the competent review body through the tax authority which issued the decision.

§ 2. Appeal shall be filed within 14 days from the date of delivery: 1) of the decision;

2) the notification referred to in article 1. 103 § 1.

Article. 223a. (repealed).

Article. 224. (repealed).

Article. 224a. (repealed).

Article. 224b. (repealed).

Article. 224c. (repealed).

Article. 225. (repealed).

Article. 226. [taking into account the appeal] § 1. If the tax authority which issued the decision, it considers that the appeal brought by the party deserves to take into account in its entirety, will issue a new decision, which will repeal or alter the contested decision.

§ 2. The new decision's for the reference.


Article. 227. [transfer of appeal] § 1. The tax authority, which has a reference, forward it together with the acts of the case to the appeal authority, without undue delay, but not later than within 14 days from the date of receipt of the appeal, unless within that period will issue a decision on the basis of art. 226. § 2. The tax authority, passing the case, is obliged to respond to the allegations and to inform you about how to respond to them.

Article. 228. [order of the appellate body] § 1. The review body notes in the form of: 1) inadmissibility appeal;

2) failure to observe to appeal;

3) leaving the appeal without consideration if it does not satisfy the conditions under art. 222. § 2. The provisions in the cases referred to in § 1 shall be final.

Article. 229. [supplementary Proceedings] the review body may carry out, at the request of a party or of its own motion, additional proceedings in order to supplement the evidence and materials on or have carried out this investigation to the body which issued the decision.

Article. 230. (repealed).

Article. 231. (repealed).

Article. 232. [Revocation references by page] § 1. A party may withdraw the appeal before a decision by the review body, subject to § 2.

§ 2. The appeal body refuses to take into account the withdrawal of the appeal, if the probability of leaving the decision issued in breach of the provisions, which justifies its revocation or amendment.

Article. 233. [the decision of the appellate body] § 1. The review body shall issue a decision, in which: 1) maintains the decision of the authority of the first instance or 2) repeals decision authority of first instance: a) in whole or in part, and in this respect a ruling on the merits of the case or avoiding this decision shall discontinue proceedings, b) in its entirety and matter for consideration to the competent authority of the first instance, if the decision was issued in breach of the provisions of the property , or 3) shall discontinue the appeal proceedings.

§ 2. The review body may waive in whole body of first instance decision and refer the matter for reconsideration by the authority, if the decision requires the prior of taking evidence in whole or in substantial part. By passing the case, the appeal body indicates the facts must be examined at the rehearing.

§ 3. Local college appeal is entitled to a decision repealing and conclusive as to the substance of the case only where the law does not leave its decision to declare the tax authority of first instance. In other cases, the local government College appeal having regard to the appeal, is limited to the annulment of the contested decision.

Article. 234. [Decision to the detriment of the appellant] Appellate Authority may not issue a decision to the detriment of the appellant, except that the contested decision blatantly violates the law or the public interest.

Article. 234a. [Refund case] the appeal body returns the case to the authority of first instance not earlier than after the expiry of the deadline for bringing a complaint to the administrative court.

Article. 235. [the application of the provisions of the Act] in matters not covered in the article. 220 – 234 in the proceedings before the authorities appeal to the proper application of the rules on proceedings before the first instance bodies.



Chapter 16 Complaints Art. 236. [the term appeal] § 1. On the issued in the course of proceedings order is used, when the law so provides.

§ 2. The complaint shall be filed within 7 days from the date of delivery: 1) the provisions of the site;

2) the notification referred to in article 1. 103 § 1.

Article. 237. [appeal] a provision that is not a complaint, the party may sue only in the appeal against the decision.

Article. 238. (repealed).

Article. 239. [the application of the provisions of the Act] in the case of matters not regulated by this chapter to the complaint have the right to apply the provisions concerning appeals.



Chapter 16a execution of the decision Art. 239a. [an exception from the non-performance of the decision nieostatecznej] decision nieostateczna, imposing on the page was an obligation enforceable in law enforcement proceedings in administration, shall not be subject to execution, unless the decision was given the rigor of immediate enforceability.

Article. 239b. [giving the rigor of immediate enforceability] § 1. The decision of the nieostatecznej can be given to the feasibility of instant rigor when: 1) the tax authority has information, from which it is apparent that to the enforcement proceedings in respect of other receivables cash or 2) page does not have a property with a value equivalent to the amount of tax arrears, with interest for late payment, on which you can establish a mortgage or pledge of a compulsory tax that would benefit from a priority to satisfy, or 3) page makes steps involving the disposal of assets of significant value or 4) up to the expiry of the limitation period, the tax liability is less than 3 months.

§ 2. Provision of section 1 shall apply, if the tax authority that it is probable that an obligation arising from the decision will not be made.

§ 3. The rigor of immediate feasibility decision is issued by the tax authority of first instance by way of the provisions.

§ 4. On order on the rigor of immediate enforceability is a complaint. The lodging of a complaint shall not prevent the enforcement of a decision.

§ 5. Giving the rigor of immediate feasibility does not shorten the time limit for payment, resulting from the decision or provision of law.

Article. 239c. [Immediate enforceability of the decision on securing] the decision to protect has rigor immediate enforceability by operation of law, unless the adopted security referred to in article 2. 33d § 2.

Article. 239d. [Decisions not subject to immediate enforceability] is not rigor immediate enforceability of the decision fixing or determining the amount of tax liability, the amount of the refund or the amount of interest on late payment or a residence permit of the tax liability of the payer or the toll collector, a third party or heir, in the scope of the request referred to in article 2. 14 m 3.

Article. 239e. [make final decision] final decision is enforceable unless it halted its execution.

Article. 239f. [Suspension of enforcement of a decision final] § 1. The tax authority of first instance suspends the execution of the final decision in the event of a complaint to the administrative court judgment has become final until the Administrative Court: 1) at the request of the-after the adoption of the security performance of an obligation arising from the decision, together with interest for late payment, as referred to in article. 33d § 2 – to the amount of security and for its duration, or 2) from Office, after a final mortgage tax lien entry forced entry using the priority to meet, that prevent the execution of the obligation, together with interest for late payment to the amount corresponding to the value of mortgages forced or tax lien.

§ 2. The proposal referred to in § 1, paragraph 1, shall be arranged, without undue delay, no later than within 14 days. Niezałatwienie proposal within this period suspends the enforcement of the decision until the service of the order on the acceptance of security, unless the cause of the delay was caused by the application within the page.

§ 3. In matters not regulated by the provisions of article 5 paragraph 1. 33d-33g shall apply mutatis mutandis.

§ 4. Prohibiting enforcement of the decision seems to be a provision on that complaint.

Article. 239g. [Voluntary enforcement of the decision by the Parties] Suspend the enforcement of a decision does not deprive the options page voluntary enforcement of the decision.

Article. 239h. [interest on arrears at the suspension of enforcement of a decision] Suspend enforcement of the decision has no effect on the calculation of interest on arrears.

Article. 239i. [execution of the decision and forced the tax lien and mortgage] forced or tax lien mortgage is not implementing the decision.

Article. 239j. [the application of the provisions of chapter the provisions of] the provisions of this chapter shall apply mutatis mutandis to the implementation of the provisions.



Chapter 17 revision Article. 240. [conditions for resumption of proceedings] § 1. In the case which gave rise to the final decision shall resume proceedings if: 1) the evidence on which basis the relevant facts have proven to be false;

2) decision was a result of the crime;

3) decision was released by an employee or the tax authority, which be excluded pursuant to article 14. 130-132;

4) page no fault of their own do not participate in the proceedings;

5) come to light relevant new facts or new evidence existing on the date of the decision unknown to the body which issued the decision;

6) decision was released without obtaining the required by law the position of another body;

7) decision was adopted on the basis of a different decision or a court judgment, which were subsequently repealed or amended in a way that affect the content of the decision;

8) was released on the basis of the provision that non-compliance with the Constitution of the Republic of Poland, the law or ratified international agreement ruled the Constitutional Court;


9) ratified the agreement for the avoidance of double taxation or other ratified international agreement, to which the community is a party, the Republic of Poland, has an impact on the content of the decision;

10) the result of the completion of the procedures for mutual communication or arbitration procedure, carried out on the basis of the ratified agreement on avoidance of double taxation or other ratified an international agreement to which the community is a party, the Republic of Poland, has an impact on the content of the decision;

11) the decision of the European Court of Justice has an impact on the content of the decision.

§ 2. If falsification of evidence or committing a crime is obvious, and the revision is necessary in order to protect the public interest, for the reasons set out in § 1 paragraph 1 or 2 may also be resumed before the Court decision declaring the falsification of evidence or committing a crime.

§ 3. For the reasons set out in § 1 paragraphs 1 and 2, you can resume the proceedings even if the proceedings cannot be initiated as a result of the passage of time or for other reasons specified by law.

Article. 241. [the proceedings are resumed] § 1. The resumption of the proceedings from the Office or at the request of the parties.

§ 2. Revision of the grounds referred to in article 1. § 240 1:1) point 4 is only at the request of the parties brought within one month from the date of receiving the news about the release of the decision;

2) paragraph 8 or 11 is only at the request of the parties brought within one month from the date of entry into force of decisions of the Constitutional Court or the publication of the operative part of the judgment of the European Court of Justice in the official journal of the European Union;

3) point 9 is only at the request of the parties.

Article. 242. (repealed).

Article. 243. [the order to resume the proceedings] § 1. In the case of the admissibility of the proceedings are resumed, the tax authority shall make an order to resume the proceedings.

§ 1a. (repealed).

§ 2. The order is the basis for the conduct of proceedings by the competent authority as to the rationale for the resume and what to resolve the merits of the case.

§ 3. The refusal to resume the proceedings followed by decision.

Article. 244. [competent authority] § 1. The competent authority in cases referred to in article 1. 243 is the authority which issued it on a decision of last resort.

§ 2. If the cause of the resumption of the proceedings is the action of the authority referred to in § 1, to resume the proceedings shall give a higher degree of authority, which shall designate the competent authority in cases referred to in article 1. 243 § 2.

§ 3. Recipe section 2 does not apply to cases in which the decision was issued in the last instance by the proper Minister of public financies, Director of tax Chamber of Commerce, Director of the Chamber of Commerce or local college.

Article. 245. [Decision] § 1. The tax authority after the procedure referred to in article 1. 243 § 2 shall issue a decision, in which: 1) repeals in whole or in part the decision of the previous, if it finds the existence of the conditions referred to in article 1. 240 § 1, and in this respect a ruling on the merits of the case or shall discontinue the proceedings;

2) refuses to repeal the previous decision in whole or in part, if not the existence of the conditions referred to in article 1. 240 § 1;

3) refuses to repeal existing decision in whole or in part, if it finds the existence of the conditions referred to in article 1. 240 § 1, but: a) as a result of the repeal could be released only decision conclusive the essence of the case as the previous decision, or (b)) the release of the new judicial decision on the merits of the case would not take place due to the passage of time limits provided for in article 4. 68 or article. 70. § 2. By refusing to repeal the decisions in the cases referred to in § 1, paragraph 3, the tax authority in the allotment notes the existence of the conditions referred to in article 1. 240 § 1 and indicates the circumstances preventing the annulment of the decision.

Article. 246. [Suspension of enforcement of a decision] § 1. The tax authority competent on the resumption of proceedings suspends the ex officio or at the request of the execution of the decision, if the circumstances of the case indicate the likelihood of a decision as a result of which the proceedings are resumed.

§ 2. On order prohibiting enforcement of the decision's for the complaint, unless the order has been issued by the proper Minister of public financies, Director of tax Chamber of Commerce, Director of the Chamber of Commerce or local college.



Chapter 18 annul the decision of the Article. 247. [conditions for annulment of the decision], § 1. The tax authority annuls the final decision, that: 1) was issued in breach of the provisions of the property;

2) was released without legal basis;

3) was released with a blatant violation of the law;

4) concerns a matter previously decided by another final decision;

5) was addressed to a person not a party to the case;

6) was inoperative on the day of its release and its enforceability is persistent;

7) contains a defect that causes its nullity under clearly that provision of law;

8) if its implementation would create offence.

§ 2. The tax authority refuses to annulment of the decision, if the release of the new judicial decision on the merits of the case would not take place due to the passage of time limits provided for in article 4. 68 or article. 70. paragraph 3. Refusing to annulment of the decision in the case referred to in § 2, the tax authority in the decision finds that the decision contains a defect referred to in § 1, and indicates the circumstances preventing the annulment of the decision.

Article. 248. [proceedings for annulment of decision] § 1. Proceedings for annulment of the decision shall be initiated ex officio or at the request of the parties.

§ 2. Right on the annulment of the decision is: 1) a higher degree of authority;

2) the proper minister of public financies, Director of stamp, Director of the Chamber of Commerce or local college appeal, if the decision was issued by the authority;

3) the proper minister of public financies, if the decision was issued by the Director of tax Chamber of Commerce or the Director of the Chamber, except that in this case, the proceedings may be initiated only with the Office.

§ 3. Decision on the annulment of the decision follows by a decision.

Article. 249. [Limitation] § 1. The tax authority shall issue a decision of not to initiate proceedings for the annulment of the final decision, if, in particular: 1) the request was lodged after the expiry of 5 years from the date of notification of the decision or 2), the Administrative Court dismissed the action on this decision, unless a request is based on the provision of article. 247 §1 paragraph 4.

§ 2. The circumstances referred to in paragraph 1, account shall also be taken in respect of the opening of proceedings of its own motion.

Article. 250. (repealed).

Article. 251. (repealed).

Article. 252. [Suspension of enforcement of a decision] § 1. The tax authority, competent on the annulment of the decision, pauses from the Office or at the request of the execution of the decision, if there is a chance that it is vitiated by one of the defects referred to in article 1. 247 section 1.

§ 2. On order prohibiting enforcement of the decision's for the complaint.



Chapter 19 Repeal or amendment of the decision of the final Article. 253. [Powers of the tax authorities] § 1. The final decision, by which the party has not acquired the rights, may be repealed or amended by the tax authority that issued it, if there is public interest or important interest of the taxpayer.

§ 2. (repealed).

§ 3. The permission referred to in § 1, shall not be entitled to samorządowemu College appeal.

§ 4. In the cases referred to in paragraph 1, the competent authority shall issue a decision on the repeal or amendment of an existing decision.

Article. 253A. [Revision or revocation] § 1. Final decision, under which the party acquired a right, may be by permission repealed or amended by the tax authority that issued it, if specific provisions do not object to the repeal or amendment of such decision and argues for public interest or important interest page.

§ 2. The provisions of article 4. 253 § 3 and 4 shall apply mutatis mutandis.

§ 3. Authority may not issue a decision to the detriment of the site.

Article. 253b. [exclusion of application of the provisions of the Act], the provisions of article 4. 253 and article. 253A shall not apply to: 1) fixing or determining the amount of tax liability;

2) tax liability of taxpayers or tax collectors;

3) about the tax liability of a third party;

4) determining the amount of interest due for late payment;

5) liability of heirs;

6) determining the amount of the refund of tax.

Article. 254. [change the final decision] § 1. Final decision, setting or that specifies the height of the tax liability for the period in question, may be changed by the tax authority that issued it, if after the service there has been a change in the facts that affect the establishment or determination of the obligation, and the effects these circumstances were governed by the provisions of the tax law in force at the date of the decision.

§ 2. Change the final decision may relate only to the period for which it is established or an amount of tax liability.


Article. 255. [revocation] § 1. The tax authority of first instance repeals decision, if it was issued subject to the completion of specific actions by a party, and the party has not complied with them within the prescribed period.

§ 2. The tax authority repeals decision in the form of a decision.

Article. 256. [Limitation] § 1. The tax authority refused to initiate proceedings on the repeal or amendment of the final decision if the request has been lodged after the expiry of 5 years from its delivery.

§ 2. The period referred to in paragraph 1 shall apply also to initiate ex officio proceedings for annulment or amendment of the final decision.

§ 3. The refusal of the opening of proceedings referred to in § 1, shall be in the form of a decision.

Article. 257. (repealed).



Chapter 20 the termination decision Art. 258. [Conditions for revocation decision] § 1. The tax authority which issued the decision in the first instance, finds her termination if: 1) has become devoid of purpose;

2) has been released subject to completion by the specified condition, and the party has not complied with this condition;

3) failed as provided for in this decision or in the provisions of the tax laws of eligibility to benefit from the reliefs;

4) has not complied with certain tax law eligibility to take advantage of the flat-rate form of taxation;

5) (repealed).

§ 2. The tax authority considers the termination decision by decision.

§ 3. In the cases referred to in § 1 paragraph 3 and 4, the decision declaring the termination decision produces legal effects from the date of notification of the decision, that the expiry of the notes.

Article. 259. [the termination decision] § 1. In the event of non-observance of the time limit for payment deferred tax or tax arrears or payment of any instalment, which was decomposed into tax or tax backlog, followed by operation of law the expiry of decision: 1) to postpone the time limit for payment of the tax or tax arrears, with interest for late payment in full;

2) exploded on the installment payment of the tax or tax arrears in instalments the unpaid at maturity.

§ 2. Provision of section 1 shall apply mutatis mutandis to the deferred or on instalment claims payers or collectors.



Chapter 21 liability Art. 260. [the provisions of civil law] To liability for damages shall be governed by the civil law.

Article. 261. (repealed).



Chapter 22 Penalties order Article. 262. [Conditions penalty ordinal] § 1. Page, a delegate party, witness or expert, who despite a valid request of the tax authority: 1) do not appear in person without reasonable cause, despite the fact that they were required to do, or 2) unreasonably refused to be heard, evidence of the opinion, the presentation of the subject inspection or participate in another activity, or 3) without the permission of that authority left the venue before the end of operations, may be punished with penalty order to $2700 [17].

§ 2. Provision of section 1 shall apply mutatis mutandis to a person who has consented to the appointment of her to an expert.

§ 3. Provision of paragraph 1 shall also apply to: 1) third parties who unreasonably refuse to present the subject of inspection;

2) participants of the hearing, who through their improper behavior made it hard to carry out.

§ 4. Ordinal penalties, referred to in § 1, shall not apply in the case of the hearing the parties pursuant to art. 199. § 5. Ordinal penalty shall be imposed in the form of provisions on that complaint.

§ 5a. The term payment penalties ordinal is 7 days from the date of delivery terms referred to in § 5.

§ 6. The tax authority, which imposed a penalty order, may, at the request of ukaranego, made within 7 days from the date of service of the order imposing the penalty of ordinal considered excused failure or non-performance of other obligations referred to in § 1, and repeal the provision imposing the penalty.

Article. 262a. [increasing the amount] § 1. The amount referred to in article 1. 262 § 1 shall be increased in any year to the extent corresponding to the index increase in the prices of consumer goods and services in the first two quarters of the year relative to the same period of the previous year, and if this indicator has a negative value, the amount is not changed.

§ 2. The proper Minister of public financies, in agreement with the President of the Central Statistical Office, announced by way of a notice in the official journal of the Republic of Poland "Polish Monitor", to 15 August of each year, the amount referred to in § 1, rounded to whole hundreds of dollars (tens of dollars).

Article. 263. [Powers of the tax authorities] § 1. On the imposition of a penalty and its ordinal repeal settles the tax authority before which the proceedings are taking place.

§ 2. In order to refuse to waive the penalties have the complaint.

§ 3. Punishing ordinal penalty shall not preclude the application to a recalcitrant witness or expert of coercive measures provided for in specific legislation.

§ 4. The provisions of article 4. 68 § 1 and article. 70 shall apply mutatis mutandis to the penalties.



Chapter 23 the costs of the proceedings Art. 264. [costs chargeable to the State Treasury or local government] If further legislation provides otherwise, the costs of the proceedings before the tax authorities shall be borne by the State Treasury, State, County or municipality.

Article. 265. [components of the costs of the procedure] § 1. To the costs of the procedure include: 1) travel costs and other witnesses, experts and interpreters, determined in accordance with the provisions laid down in section 2 of title III of the Act of 28 July 2005 on court costs in civil cases (Journal of laws 2010 No. 90, item. 594, as amended);

2) the costs referred to in point 1, associated with a personal appearance by the parties, if the proceeding was initiated ex officio or when the page was mistakenly summoned to appear;

3) remuneration rights experts and interpreters;

4) the costs of the inspection;

5) costs of service writs.

§ 2. The tax authority may include costs other expenditure directly related to the resolution of the case.

Article. 266. [refund proceedings] § 1. The tax authority, at the request, it returns the costs of the proceedings referred to in article 1. 265 § 1 paragraphs 1 and 2.

§ 2. Request for reimbursement of travel expenses should be reported to the tax authority, which conducts the proceedings, before a decision in the case, under pain of loss claims.

Article. 267. [costs chargeable to page] § 1. Page was charged to costs: 1) which have been incurred in the interest of or at its request, and does not result from a statutory obligation of bodies conducting proceedings;

1A) summons the parties to a hearing, which has not held as a result of unjustified failure to hand, who filed a request for a hearing;

2) (repealed);

3) for copies or copies referred to in article 1. 178;

4) provided in separate regulations;

5) resulting from its guilt, and in particular the costs of: (a)) referred to in article 1. 268, b) arising as a result of concealment or failure to evidence within the prescribed time limit, c) arising as a result of making a statement or evidence inconsistent with the truth.

§ 2. In justified cases, the tax authority may request that the parties submit an advance payment in the specified amount to cover the costs of the procedure.

Article. 268. [costs] § 1. A person who by the failure to meet the obligations referred to in article 1. 262 § 1, caused additional costs, these costs may be charged to.

§ 2. If additional costs resulted in a few people, they are jointly and severally liable.

§ 3. Load additional costs in the form of provisions on that complaint.

§ 4. Provision in § 3 shall not apply if the repeal of the ordinal penalty.

Article. 269. [to determine the amount of the costs], the tax authority shall be determined by the provisions, the amount of the costs of the procedure, which is required to sustain a page, and the date and manner of their payment.

Article. 270. [Cancellation and rescheduling of HP costs] § 1. The tax authority, at the request of the person draw the attention, in the case of justified its important interests or the public interest, can spread the costs of the proceedings on the HP or terminate in whole or in part.

§ 2. The provisions of article 4. 67B § 1 paragraphs 1 and 2 shall apply mutatis mutandis.

Article. 270a. [Order on the costs of] on the costs of the proceedings, it seems, that's for the complaint.

Article. 271. [Enforcement costs] § 1. The costs of the proceedings shall be subject to recovery in the provisions on enforcement proceedings in administration.

§ 2. The provisions of article 4. 68 § 1 and article. 70 shall apply mutatis mutandis to the costs of the proceedings.



Section V of the examinations Article. 272. [examinations of the bodies of first instance] the tax authority of first instance, without prejudice to art. 272a, make checks to: 1) check timeliness: a) Declaration, (b)) to pay taxes, including declared also charged by payers and collectors;

2) the formal correctness of the documents mentioned in paragraph 1;


3) the determination of the facts to the extent necessary to determine compliance with the supporting documents.

Article. 272a. [examinations] the proper Minister of public financies or the tax authority authorized by the proper Minister of public financies within the scope of exchanges with the Member States of the European Union information about the goods and services tax, make checks relating to the documents submitted to this body.

Article. 273. (repealed).

Article. 274. [Correcting Declaration] § 1. If the Declaration includes the accounting errors or other obvious errors or that it has been filled in accordance with the established requirements, the tax authority, depending on the nature and extent of the shortcomings: 1) corrects a declaration by making relevant amendments or additions, if you change the amount of tax liability, the amount of the overpayment, the amount of the refund or the amount of losses as a result of this correction does not exceed $1000;

2) returns to the declarant of its correct and necessary explanations, pointing out the reasons due to which the information contained in the Declaration shall be in doubt.

§ 2. The tax authority: 1) authenticates a copy of the corrected declaration, referred to in § 1, paragraph 1;

2) shall be served on the taxable person a certified copy of the corrected declaration together with the associated with the correction of the Declaration changed the amount of the tax liability, the amount of the overpayment or a tax refund or the amount of loss or about the lack of such changes.

§ 3. On the correction referred to in § 1, paragraph 1, the taxpayer may lodge an objection to the authority who makes adjustments, within 14 days from the date of delivery of the certified copy of the adjusted Declaration. Opposition cancels correction.

§ 4. If no objection within the time limit, the correction of the Declaration, referred to in § 1, paragraph 1, produces legal effects as correction of the Declaration made by the taxpayer.

§ 5. The provisions of § 1-4 shall apply mutatis mutandis to the Declaration made by the payers or collectors and to the annexes to the Declaration.

Article. 274a. [request to be heard] § 1. The tax authority may request the submission of clarifications on the reasons for failure to submit declarations or call for its submission, if the Declaration has not been made despite such obligation.

§ 2. In case of doubt as to the correctness of the Declaration has to the tax authority may request to grant, within the prescribed period, the necessary clarifications or additions of declarations, indicating the causes of Administration questioned the accuracy of the data contained therein.

Article. 274b. [extension] § 1. If carrying out the checks the legitimacy of tax return requires extension of tax refunds resulting from separate regulations, the tax authorities may decide to extend this period until the end of the checks.

§ 2. The provision referred to in § 1, used the complaint.

Article. 274c. [Check documents] § 1. The tax authority, in connection with the tax proceedings or tax control, may request the contractors of the taxable person performing a business documents, within the scope of control in the taxable person, in order to verify their accuracy and reliability. These activities shall be drawn up.

§ 2. If the place of residence, registered office or place of business of the contractor controlled are outside the area of operations of the authority carrying out the control, the activities referred to in paragraph 1, on behalf of this body can also make competent authority.

Article. 275. [confirmation of the right to tax credits] § 1. If the Declaration has to show that the taxpayer has benefited from your tax credits, the tax authority may apply to the present documents or to make photocopies of documents that a taxpayer at a particular time, requires the provision of the law.

§ 2. Banks, at the request of the Director of the tax authority or the Director of the authority, are obliged to draw up and transmit information about events as a basis for use by the taxpayer of the tax, if they have been disclosed in the statement made by the taxpayer.

§ 3. Provision in § 2 shall also apply to insurance companies, investment funds and voluntary pension funds, to the extent carried out individual retirement accounts and individual retirement accounts, and brokerage houses, banks conducting brokerage activities, investment funds societies and co-operative building societies.

§ 4. The information referred to in paragraph 2 and 3, the provision in article. 82 article 4 shall apply mutatis mutandis.

Article. 276. [examination of dwelling] § 1. The tax authority, with the consent of the taxpayer, may inspect a dwelling or any part of that place, if it is necessary to verify the conformity of facts with the data resulting from the complex by the taxpayer Declaration and of other evidence of expenses for housing.

§ 2. In the case referred to in § 1 the employee tax authority, in agreement with the taxpayer shall set a time limit to make a Visual inspection. Signed by the taxpayer an annotation to fix visitations shall be included in the file.

§ 3. In the event of failure to make a dwelling within the agreed period, the tax authority may designate a new time to carry out a Visual inspection.

§ 4. An employee of the tax authority shall draw up minutes carried out inspection, that attaches to the case.

§ 5. The provisions of § 1-4 shall apply mutatis mutandis in the case of use by the taxpayer of the reductions.

Article. 277. [the application of the provisions of the Act] the provisions of art. 274 – 276 shall apply mutatis mutandis in the case of the Declaration or the request on the tax return.

Article. 278. [exclusion of the Director of the tax office] in the case of the tax authority from making checks, the Declaration is made in the tax authority subject to the exemption. This authority shall transmit the Declaration to the body designated to carry out checks, leaving her a copy.

Article. 278a. (repealed).

Article. 279. (repealed).

Article. 280. [the application of the provisions of the Act] in matters not regulated by this chapter shall apply mutatis mutandis the provisions of article 4. 143 and the provisions of chapters 1 to 3, 5, 6, 9 with the exception of art. 171a, sections 10, 14, 16 and 23 of chapter IV.



SECTION VI tax inspection Article. 281. [First instance] § 1. The tax authorities at first instance, subject to paragraph 3, shall review the tax on taxpayers, payers, tax collectors, and successors, hereinafter referred to as "controlled".

§ 2. The aim of the tax audit is to verify that the sampled met the obligations arising from the provisions of the tax law.

§ 3. The proper Minister of public financies tax audits, the aim of which is to verify the application of a recognized by the authority of the method for setting the transaction price between related parties.

Article. 281a. [Authorization] § 1. Taxpayers, payers, meter readers and successors in title may, in writing, appoint a person who shall be entitled to represent them in the field tax inspection, and report this person naczelnikowi Tax Office competent on the taxation of income tax, wójtowi, the Mayor (the President of). In the case of more than one person, the provision in article. 145 § 3 shall apply mutatis mutandis.

§ 2. If the authorisation provides otherwise, it is assumed that the person appointed is entitled to act in terms of receipt of notice of intent to initiate a tax inspection, the consent referred to in article 1. 282b § 3, receiving authorization to carry out tax inspection, the end of the tax inspection, Assembly, explanations and reservations to the Protocol control and all controls.

§ 3. The provisions of the chapter relating to controlled shall also apply to the person, with the exception of art. 282c § 1 paragraph 2 and article. 285a § 3.

Article. 282. [mode take control] control of the tax take from the Office.

Article. 282a [reopen a tax inspection] § 1. In respect of cases settled the final decision of the tax authority tax inspection may not be re-opened, subject to § 2.

§ 2. Provision in § 1 shall not apply if the tax inspection is necessary for the conduct of proceedings: 1) on the annulment, revocation or amendment of the final decision or the resumption of the proceedings in the case which gave rise to the final decision;

2) connection with repeal or annulment of the decision by the administrative court.

Article. 282b. [notice of its intention to initiate a tax inspection] § 1. The tax authorities shall notify the controlled of the intention to initiate a tax inspection, subject to the article. 282c. § 2. Control shall be initiated no earlier than 7 days and no later than before the expiry of 30 days from the date of service of the notice of intent to initiate control. If the control is not initiated within 30 days from the date of service of the notice, the initiation of control requires notice.

§ 3. The initiation of the control before the expiry of 7 days from the date of service of the notice requires consent.

§ 4. Notice of its intention to initiate a tax inspection includes:


1) the designation of the authority;

2) date and place of issue;

3) the designation of controlled;

4) an indication of the scope of the control;

5) revocation instruction Assembly adjustment Declaration;

6) signature of a person authorized to the notice, (a) if the notice was given in the form of an electronic document is a safe electronic signature verified with a valid qualified certificate.

§ 5. The proper Minister of public financies shall determine, by regulation, the model notice of intent to initiate a tax inspection, having regard to the elements of the notice referred to in paragraph 4 and the ability to consent to the initiation of the control before the expiry of 7 days from the date of service of the notification.

Article. 282c. [the lack of notice of intent to initiate a tax inspection] § 1. Not be notified of the intention to initiate a tax inspection, if: 1) control: a) relates to the merits of the difference of tax or refund of input tax within the meaning of the provisions on tax on goods and services, (b)) to be initiated at the request of the investigating authority an offence or tax at preparatory offense, c) applies to the taxation of income that are not coverage in sources disclosed or undisclosed sources, d) applies to non-notified to the business taxation , e) has to be taken on the basis of the information obtained on the basis of the provisions of the anti-money laundering and terrorist financing, f) is initiated in a mode referred to in art. 284a § 1, g) is an ad hoc for check-in on the market using the cash register, cash register or inventory of the nature, h) applies to tax on the extraction of certain minerals;

2) the tax authority has information, from which it is apparent that controlled: a) has been legally convicted in the Republic of Poland for committing tax offenses, offenses against the revolution of economic crimes act of 29 September 1994 on accounting (OJ of 2009 # 152, item 1223, as amended) or the offence of obstructing the control; in the case of a legal person, this term refers to any member of the Board of directors or the person who manages and, in the case of unincorporated companies – to each shareholder, b) is obliged in enforcement proceedings in administration, c) does not have a place of residence or registered office address or service of documents addresses was unsuccessful or difficult.

§ 2. Provision of § 1 paragraph 1 shall also apply, if necessary, to extend the scope of the control on the other periods, because of the irregularities found in the result made already controls.

§ 3. Following the initiation of the control shall be controlled of the reason for the lack of notice of intent to initiate control.

Article. 283. [the issuing authority to carry out tax inspection] § 1. Tax inspection is carried out on the basis of personal authority granted by the: 1) [18] the Director of the tax authority or the person replacing the Director of the tax office-tax Chamber of the workers that supports the head;

1A) the Director of the Customs office or the person replacing the head of the Customs Office – Customs officers and employees of the Office;

2) the Mayor, the Mayor (Mayor), Mayor or Marshal or person replacing Mayor, Mayor (Mayor), Mayor, or Marshal of the Treasurer or Government entities-employees of the municipality (City), the District Office or the Marshal's Office;

3) the proper Minister of public financies or the person replacing the proper Minister of public financies-Office, Minister of the workers.

§ 2. To carry out tax inspection contains: 1) the designation of the authority, the date and place of issue;

1A) an indication of the legal basis;

2) first and last name of the controlling (controlling);

3 business card number) controlling (controlling);

4) designation of controlled;

5) define the scope of the control;

6) start date and expected date of completion;

7) signature of the person giving the authorisation, stating the position or functions;

8) the letter of rights and obligations is controlled under this chapter.

§ 3. The proper Minister of public financies shall determine, by regulation, the pattern of personal authority to carry out tax inspection, having regard to the elements of the authorization referred to in paragraph 2.

§ 4. Authorization that does not meet the requirements referred to in paragraph 2, shall not constitute grounds for the inspection.

§ 5. The scope of the audit did not go beyond the scope indicated in the authorisation.

Article. 284. [initiation of tax inspection] § 1. The initiation of the tax inspection, subject to paragraph 4 and article. 284a § 1, shall be effected by the delivery of a controlled or a person referred to in art. 281a, authority to carry it out and to present a business card. Controlled is obliged to indicate the person who will represent it in the inspection, in his absence, if not stated in the article. 281a. § 2. If a controlled is a legal person or an organizational unit without legal personality, the authorisation shall be delivered to and it turns out a business card a member of the Board, shareholder, another person authorised to represent the controlled or conduct its affairs or person designated pursuant to art. 281a. § 3. In the absence of controlled or persons referred to in paragraph 2 or in article 3. 281a, controlling the calls controlled or the person designated pursuant to art. 281a to appear at the place where you can carry out inspection operations the next day after the expiry of 7 days from the date of the summons.

§ 4. If you do not turn up controlled or a person referred to in art. 281a, within the period referred to in § 3, the initiation of control followed by the date of expiry of the term. The authority to control shall be delivered to the controlled or person referred to in art. 281a, when appear in place of control.

§ 5. Where by the absence of, a person referred to in art. 281a or article. 284 § 1, second sentence, and paragraph 2, it is not possible to conduct monitoring activities and, in particular, is not given access to documents related to the subject of control, control hangs until you enable these activities.

§ 5a. Provision of § 5 shall not apply to the controlled entrepreneur.

§ 6. The duration of control not included the period of suspension referred to in § 5.

Article. 284a. [Immediately take control] § 1. Tax inspection can be initiated upon presentation of a card business controlled or person referred to in art. 281a, or person referred to in article 1. 284 section 2 when the control activities are necessary for the prevention of crime or misconduct tax IRS or collateral evidence of its Commission.

§ 1a. In the absence of a controlled or a person referred to in art. 281a, or person referred to in article 1. 284 section 2, tax inspection can be initiated upon presentation of a card to an employee, which may be the person referred to in art. 97 of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended), or in the presence of a summoned witness, which should be a public officer, other than an employee, however, the authority carrying out the control.

§ 2. In the cases referred to in § 1 and § 1a, controlled or person referred to in art. 281a, or person referred to in article 1. 284 § 2, without undue delay, but not later than within 3 days from the date of the initiation of the control, serve to carry out the control.

§ 3. Documents from the inspection operations carried out in breach of the obligation, referred to in § 2, do not constitute evidence in tax proceedings.

§ 4. (repealed).

§ 5. The tax authority may suspend the tax control, if within 30 days from the date of its opening are not established the identity of the controlled.

§ 5a. Suspended tax inspection may be made at any time, when they established the identity of the controlled.

§ 5b. Suspended tax inspection shall be remitted if within 5 years from the date of adoption of the provisions on the suspension will not be determined the identity of the controlled.

§ 5 c. The provisions of § 5-5b does not apply to the controlled entrepreneur.

§ 6. The order to suspend the control and order of redemption of the control is left in the case file.

Article. 284b. [extension of the deadline for completion of] § 1. Control should be completed without undue delay, but not later than on the date indicated in the authorisation referred to in article 1. 283. § 2. About each case does not complete control on the date indicated in the authorisation referred to in article 1. 283, controlling is obliged to notify in writing, giving the reasons for the extension and completion of the new date for its completion.

§ 3. Documents relating to the inspection operations carried out after that date do not constitute evidence in tax proceedings, unless it is indicated the new date for the end of the control.


Article. 285. [inspection] § 1. Inspection shall be carried out in the presence of controlled or his specified, unless controlled dispenses with the right to participate in the activities. If a controlled is the person or entity referred to in art. 284 § 2 checking operations shall be carried out in the presence of the authorized persons.

§ 2. Statement on the resignation of the right to participate in the activities of the inspection shall be made in writing. In the event of a refusal to make a statement that controls shall be annotated by attaching it to the Protocol.

§ 3. Where, in the course of inspections controlled or person representing will be absent and there has been no indication of a person authorized pursuant to art. 281a or article. 284 § 1, second sentence, control operations can be performed in the presence of another employee, who may be the person referred to in art. 97 of the Act of 23 April 1964 – Civil Code, or in the presence of a summoned witness, which should be a public officer, other than an employee, however, the authority carrying out the control.

Article. 285a. [the conduct of inspection operations] § 1. Control operations are carried out at the premises of the controlled, elsewhere in the record keeping and in areas associated with the activities carried out by him and from her, and, in the case of a reduction in the course of time control of business-control operations can be carried out for 8 hours a day. Where tax ledger are maintained or stored outside the headquarters of the controlled, controlled at the request of the controller is obliged to provide access to the books at its headquarters or in place of their operation or storage, if you make them in the headquarters can greatly hinder the controlled current activities.

§ 2. Provision of § 1 shall apply also in the case when the controller operates in the dwelling.

§ 3. If it is reasonable to assume that the controller who is a natural person did not reveal any turnover or revenue which are relevant for the determination or the amount of the tax liability, which controls can apply to the controlled to make a statement of financial disclosure on specified date. This statement is lodged under pain of criminal liability for false testimony. Controlling, asking to make a statement, warns controlled about criminal liability for false testimony.

§ 4. Provision in § 3 shall apply mutatis mutandis to the natural persons who are members of the controlled company without legal personality.

Article. 285b. [inspection at the premises of the tax authority] Control or individual control operations with the consent of the controlled can be also carried out at the premises of the tax authority, if it can improve the checks or controlled resigned from participation in activities.

Article. 286. [the inspection Powers] § 1. Controlling, to the extent of authority, shall in particular be entitled to: 1) access to land and buildings, establishments or other premises inspected;

2) access to the dwellings in the case referred to in article 1. 276 § 1;

3) require presentation of assets subject to control and to make its inspection;

4) request to share files, books and all kinds of documents related to the subject of control and for of them copies, copies, extracts, notes, prints and documented data retrieval in electronic form;

5) collect other necessary materials within the scope of control;

6) secure the collected evidence;

7) authorizing persons to establish their identity, if it is necessary for the purposes of control;

8) request to carry out an inventory of nature;

9) to hear witnesses, and other persons referred to in article 1. 287 § 4;

10) seeking the opinion of the experts.

§ 2. Controlling can request a release, for the duration of the control, for receipt: 1) samples of goods;

2) Act, the books and documents referred to in § 1 paragraph 4: a) in the event of becoming aware of reasonable suspicion that they are unreliable, or (b)) when the taxpayer does not provide the conditions for control to perform control activities related to the study of this documentation, and, in particular, it does not provide control of independent spaces and places for storing documents.

§ 3. Browsing the Act of a criminal investigation and judicial, court cases, as well as documents that contain classified information or professional secrecy and the drawing up of these copies and notes from the behaviour of the relevant provisions.

Article. 286a. [help authorities] § 1. Controlling can in case of need call in urgent cases also orally, help Police Authority, border guards or municipal police (the Municipal Council), if it hits the resistance of that prevents or impeding the conduct of operations, or to ask for their assistance, when it is reasonable to assume that such a resistance point. If the resistance puts soldier active military, which controls the calls for help, the competent authority, unless the delay threatens to denying the inspection operations, and has no military authority.

§ 2. Bodies listed in § 1 may not refuse to grant aid or assistance.

§ 3. The competent Minister of the Interior in consultation with the Minister of national defence shall determine, by regulation, the detailed responsibilities of authorities of the donors or assisting in the performance of inspection operations, aid or assist, a way of documenting the course of AIDS or assists, and jurisdiction of the authorities to give aid or assistance.

§ 4. Adopting the regulation referred to in § 3, particular account shall be taken of the diversity of the responsibilities of the bodies providing assistance depending on how to resist.

Article. 287. [obligations of inspected] § 1. Controlled, the person authorized to represent the controlled or driving his cases, an employee and a person that works with controlled shall be required to perform the activities referred to in article 1. 286, in particular: 1), free of charge, filming, photographing, sound recordings and persisting the facts through other media, if the video, photography, audio recording, or information stored on other media may constitute evidence or contribute to the preservation of evidence in the case which is the subject of the control;

2) provide, at the request of the controller, the English translation of the Polish done in a foreign language of the dossier on matters which are subject to review.

§ 2. The operations specified in § 1 paragraph 2 of the controller is obliged to perform free of charge.

§ 3. Controller has the obligation to provide within any explanations on the subject of control, provide the inspection documents requested and to ensure conditions for the inspection work, including, where possible, make yourself a room and a place to store documents.

§ 4. The persons authorized to represent the controlled or driving his cases, employees and people interact with controlled shall be required to provide explanations relating to the subject of control, to the extent resulting from actions or tasks.

§ 5. The inspection shall be entitled to access to the controlled entity and move through the area on the basis of the legitimacy of the business without the need to obtain a pass and not subject to review personal provided for in the rules of procedure of this unit; However, occupational safety and health regulations are subject to the work force in the controlled entity.

Article. 288. [right of access to the land, building or dwelling controlled] § 1. The inspection has the right to access to the land, building or dwelling controlled in order to: 1) make a Visual inspection if:) they have been indicated as the place of establishment or as the seat of the controlled, b) it is necessary to establish or determine the amount of tax or the tax base, (c)) it is necessary to verify the fact that expenditure on housing to take advantage of tax benefits;

2) make a Visual inspection and a search of dwellings, other premises or things if it was about the conduct of undeclared to tax economic activity or where there are stored items, the tax books, files or other documents that may have an impact on the establishment of tax obligation or determination of the amount of tax liability.


§ 2. The steps listed in § 1 paragraph 2 shall carry out authorized employees of the tax authority after obtaining, at the request of the tax authority, the consent of the District Attorney. Before proceeding with these steps, controlled turns out to be the order of the public prosecutor of the expression does not consent. The provisions of the code of criminal procedure of searching relating to Police shall also apply to that control. Shall be drawn up of those activities, which require the approval of the Prosecutor. In the event of refusal of approval of the Protocol, the material and information collected in the course of activities do not constitute evidence in tax proceedings.

§ 3. The steps listed in § 1 paragraph 1 shall be carried out with the consent of the controlled. In the absence of such consent provision in § 2 shall apply mutatis mutandis.

§ 4. Where immovable property or part thereof or things are in the possession of third parties, these persons are obliged to share them, in order to search or inspection, at the request of the tax authority. The provisions of § 2 and 3 shall apply mutatis mutandis.

Article. 288a. (repealed).

Article. 289. [notice controlled] § 1. Controlled, the person it represents, or the person designated pursuant to art. 281a or pursuant to art. 284 § 1, second sentence, shall be notified of the place and time the taking of evidence from witnesses, opinions by experts at least 3 days before the date of their conduct, and evidence from inspection no later than immediately before taking these actions.

§ 2. Provision in § 1 shall not apply if the controlled person representing or designated pursuant to art. 281a or pursuant to art. 284 § 1, second sentence, are absent, and the circumstances of the case justify the immediate taking of evidence.

Article. 290. [Control Protocol] § 1. Process control controlling documents in the Protocol. The facts can be persisted using the recording equipment and sound or on data carriers.

§ 2. Protocol control contains in particular: 1) an indication of the controlled;

2) an indication of the people that control;

3) indicating the purpose and scope of the controls;

4) location and time of the inspection;

5) description made findings of fact;

6) documentation evidence carried out;

legal assessment of the case which is the subject of the 6A);

7) letter of nearly filing objections or clarification and adjustment Assembly Declaration;

8) notice to the notice of the tax authority by controlled of any change of address within 6 months from the date of termination of the tax inspection, if in the course of tax audit revealed irregularities, and the consequences of failure to comply with this obligation.

§ 3. (repealed).

§ 4. The annex to Protocol control protocols are the activities referred to in article. 289 § 1.

§ 5. In the Protocol control can be included also the arrangements to examine the books to the extent provided for in art. 193. In this case, there shall be a separate protocol to examine the books referred to in the article. 193 § 6.

§ 6. The Protocol is drawn up in duplicate. One copy of the inspection Protocol shall be served on the controlled.

Article. 290A. [Delegation] the proper Minister of public financies, in consultation with the Minister of Justice and Minister for information technology, by regulation, determine how to protect, restore and use evidence preserved by using recording apparatus image and sound or on data carriers, having regard to the types of external factors, which may cause destruction or corruption of the evidence, the presence of a representative of the inspection authority during playback , a form of labelling evidence and check-in operations and use of evidence.

Article. 291. [end of control] § 1. Controlled, do not agree with the terms of the Protocol, may, within 14 days from the date of service of the present disclaimer or explanation, pointing out at the same time, the relevant evidence.

§ 2. Controlling is obliged to consider the objections referred to in § 1, and within 14 days from the date of their receipt give notice controlled about how their handling, indicating in particular that objections were not taken into account, together with the reasons for the actual and legal.

§ 3. In the case of failure to submit explanations or objections within the time limit referred to in paragraph 1, it is assumed that the controller does not dispute the findings of the control.

§ 4. Control is discharged at the date of notification of the control protocol.

Article. 291a. [Control simultaneous] § 1. The proper Minister of public financies can reconcile with foreign authorities to carry out simultaneous controls.

§ 2. The proper Minister of public financies, appearing to the foreign power to carry out a simultaneous control, gives grounds for initiating such a review, and the time.

§ 3. In the case where a foreign power had to carry out control simultaneously, the proper minister of public financies confirms accession to control or refuses to carry out the audit, citing the reason for the refusal.

Article. 291b. [obligation to notify change of address] if, in the course of tax audit revealed irregularities, the controller has the obligation to notify the tax authority of any change of address within 6 months from the date of termination of the tax inspection. In the event of failure to comply with this provision of the tax of the initiation of the proceedings shall be deemed to have been served at, which served with the control protocol.

Article. 291c. [Control business taxpayer trader] to control the business taxpayer trader shall apply the provisions of Chapter 5 of the Act of 2 July 2004, the freedom of economic activity.

Article. 292. [the application of the provisions of the Act] in matters not regulated by this chapter shall apply mutatis mutandis the provisions of article 4. 102 § 2 and 3, article. 135 – 138. 139 § 4, art. 140 § 2, art. 141. 142, and the provisions of chapters 1, 2, 5, 6, 9, with the exception of art. 171a, chapters 10 – 12, 14, 16, 22 and 23 of chapter IV.



SECTION VII of tax Secrecy Art. 293. [secret donations] § 1. Personal data contained in the Declaration and other documents submitted by the taxpayers, payers or collectors are subject to stamp tax secrecy.

§ 2. Provision of paragraph 1 shall also apply to the data contained in the: 1) tax information reported to the tax authorities by entities other than those mentioned in paragraph 1;

2) records documenting the examinations;

3) tax file, tax inspection and file in cases of tax offences or tax offences;

4) the accounting records of the tax authority;

5) information obtained by the tax authorities of banks and from other sources than those mentioned in paragraph 1 or in paragraph 1;

6) information obtained in the course of the proceedings on the conclusion of the agreements referred to in section IIa.

Article. 294. [Entities obliged to tax secrecy] § 1. To tax secrecy shall: 1) [19] employees of the Chambers of the Treasury;

1A) Customs officers and employees of the Customs offices and chambers of Commerce;

2) Mayor, Mayor (Mayor), Mayor, Marshal of their offices and staff that support;

3) General members, as well as office workers appeal colleges these colleges;

4) the proper minister of public financies and Ministry of Finance [20];

5) persons held internship, apprenticeship training or student in the Office that supports the proper Minister of public financies or other tax authorities;

6) the representatives of a foreign power residing in the premises of the tax authorities, in the course of the proceedings or in the course of checking operations, in connection with the exchange of information.

§ 2. The persons mentioned in § 1 are obliged to submit in writing the pledge reads as follows: "I promise that I will comply with the secrecy stamp. I declare, that are familiar to me the rules on criminal liability for the disclosure of tax secrecy. ".

§ 3. Secrecy stamp duty also applies after termination of employment, traineeship or apprenticeship.

§ 4. To tax secrecy shall also others, which provides finance secret information, unless the disclosure permitted by law.

§ 5. The provision of § 4 shall not apply to persons whose information secret donations.

Article. 295. [access to information] in the course of the procedure, access to information from a bank or other financial institution, as well as to information obtained from a bank or other financial institution established in the territory of the Member States of the European Union, shall be entitled to: 1) to the customs officer or employee-załatwiającym, their immediate superior, naczelnikowi tax office and Customs Office of naczelnikowi;

2) authorities and employees of the bodies referred to in article 1. 305 c, applicable in respect of the grant and for information.


Article. charges under. [access to information] in the course of the proceedings on the conclusion of the agreements referred to in section IIa, access to the information provided by the entrepreneurs in this proceeding shall be entitled to an employee załatwiającemu, his immediate supervisor and the competent Minister of public financies.

Article. 296. [Storage Act] § 1. Case files containing information: 1) derived from the cooperative credit banks or building societies, with the exception of the information referred to in article 1. 82 § 2, and with other financial institutions, 2) referred to in article 1. 305b, obtained from the Member States of the European Union, from banks and other financial institutions, 3) obtained in a proceeding on the conclusion of the agreements referred to in section IIa-stores in secured in accordance with the provisions on the protection of classified information.

§ 2. The information referred to in paragraph 1, after their use are excluded from the case-file and stored in the ticket offices, armoured cabinets or in devices for the protection of classified information classified "confidential", which on the basis of separate provisions were granted certificates or qualification certificates. Annotation of exemption shall be made in the case.

§ 3. Turning to the case of the information referred to in paragraph 1, only in the cases referred to in article 1. 297 and 297a.

Article. 297. [File Sharing] § 1. Files, including the files containing the information listed in the article. 182, heads of tax offices and heads of Customs offices provide only: 1) to the Minister competent for the public finances, the Director of tax Chamber of Commerce or the Director of the Customs Chamber in tax proceedings, proceedings in cases concerning tax offenses or tax offences or control proceedings conducted at the tax office or customs office;

2) another naczelnikom tax offices or customs offices or tax inspection authorities – in connection with proceedings subsequently instituted proceedings, proceedings in cases concerning tax offenses or tax offenses or tax control;

2A)-General Inspector of financial information is in accordance with the provisions of the anti-money laundering and financing of terrorism;

3) courts or the Prosecutor-in connection with pending proceedings;

4) Ombudsman-in connection with his participation in the proceedings before the Administrative Court;

5) Prosecutor-General-at the request of the competent public prosecutor: a) in the cases referred to in section IV of the administrative procedure code, (b)) in connection with the participation of the Prosecutor in the proceedings before the Administrative Court;

6) (repealed);

7) internal security agency, the Military Counterintelligence Service, intelligence agencies, military intelligence Service, the Central Bureau of Antykorupcyjnemu, police, military police, border guards, Prison Service, Government Protection Bureau and with written authorization officers or soldiers to the extent necessary for the conduct of the screening on the basis of the provisions on the protection of classified information;

8) Central Office Antykorupcyjnemu to the extent necessary to carry out the inspection referred to in section 4 of the Act of 9 June 2006 on the «Central Office (Journal of laws of 2012.621, 627 and 664).

§ 2. In the cases referred to in § 1, paragraph 1 or 2 shall apply mutatis mutandis provision art. 295. § 3. In the cases referred to in § 1, case files are marked and submitted in the manner prescribed in article 3. 82 to § 4.

§ 4. The gang of tax offices and heads of Customs offices provide the highest Chamber of control in connection with the ongoing investigation, files, referred to in § 1, after excluding the information referred to in article 1. 182, unless such information has been previously granted to the highest Chamber of Control on the basis of separate provisions.

§ 5. The gang of tax offices provide the National Electoral Commission, in connection with the examination of the report of the Committee to vote, the information referred to in article 1. 34 para. 1, or report referred to in article 1. 38 of the Act of 27 June 1997 on political parties (Journal of laws of 2011 # 155, poz. 924), the files referred to in § 1.

Article. 297a. [sharing] § 1. The information referred to in article 6. 305b, obtained from the Member States of the European Union, or files containing such information shall be made available only to bodies listed in article 2. 297, on the principles set out in that provision, if the pending before that body the proceedings or activities carried out by this body are associated with the correct determination of the tax bases and the amount of the tax liability or dimension of the other charges, which the investigation, in accordance with the provisions of the enforcement proceedings in administration, it is possible at the request of a foreign State.

§ 2. Disclosure of information for purposes other than those listed in paragraph 1 shall be subject to the consent of the competent authority of the Member State of the European Union, from which it received the information.

Article. 297b. [File Sharing] case files the conclusion of agreements referred to in section IIa, or information resulting from such Act, shall be made available only to bodies listed in article 2. 297 § 1 paragraph 1 and paragraph 2a-7 and on the terms laid down in that provision.

Article. 298. [File Sharing issues secret donations] Files containing the information referred to in article 1. 182, tax authorities provide: 1) to the Minister competent for the public finances;

2) other tax authorities;

3 tax inspection authorities);

3A) tax intelligence employees;

4) the highest Chamber of Control – to the extent and on the terms specified in the rules about the Supreme Chamber of control;

5) Court, the Prosecutor, as well as authorized in writing by the Prosecutor or police officers of the internal security agency – in connection with pending proceedings;

5A) of the internal security agency, the Military Counterintelligence Service, intelligence agencies, military intelligence Service, the Central Bureau of Antykorupcyjnemu, police, military police, border guards, Prison Service, Government Protection Bureau and with written authorization officers or soldiers to the extent necessary for the conduct of the screening on the basis of the provisions on the protection of classified information;

5B) to the head of central anti-corruption Bureau, if it is necessary for effective crime prevention or detection or determine the perpetrators and obtain evidence;

6) experts appointed in the course of the proceedings or tax audit – to the extent specified by the tax authority;

6a) of the Palatine and the head of the Office for foreigners – in terms of ongoing proceedings relating to legalization of stay of foreigners on the territory of the Republic of Poland;

6B) of the State Attorney General of the State Treasury-in connection with the investigation and issuing a legal opinion;

6 c) the mining supervisory authorities-in order to verify the measuring the amount of dredged material copper ore within the meaning of the provisions of the Act of March 2, 2012, tax the extraction of certain minerals (OJ, item 362);

7) other authorities – in the cases and under the conditions provided in separate legislation and ratified international agreements, which is the Republic of Poland.

Article. 299. [sharing] § 1. The tax authorities shall make available the information contained in the file of the tax affairs, with the exception of the information referred to in article 1. 182, bodies and individuals in the article. 298. § 2. The tax authorities shall make available the information resulting from the Act of taxation to the extent and on the terms specified in separate laws and ratified international agreements, which is the Republic of Poland.

§ 3. The information referred to in paragraph 1, shall be made available as well: 1) (repealed);

2) (repealed);

3) District and regional offices;

4) organizational units of agricultural Cash Social Insurance;

5) organizational units the social insurance;

6) the Minister competent for internal affairs – in order to carry out the tasks specified in the provisions on the acquisition of real estate by foreigners;

7) the head of the National Criminal information centre in order to carry out its statutory tasks;

8) komornikom Court in connection with the pending enforcement proceedings or protective;

9) wójtom, mayors, Presidents of cities or marszałkom provinces in terms of conducted proceedings for the granting of family benefits, benefits for caregivers or cash benefits provided in the event of ineffective enforcement of maintenance;

10) social assistance centres and district family assistance centres in the field carried out for social assistance benefits;

11) service of public statistics resulting from the surveys;

12) institutions involved in supporting funds from the budget of the European Union or non-refundable resources coming from other foreign sources;

13) public benefit organizations, to the extent and under the conditions provided in the tax laws.

§ 4. Information about the numbers of bank accounts owned by the taxpayers can be accessed: 1) the insurance undertaking of the Agricultural Social Insurance Counter and social;


2) enforcement authorities in connection with the pending enforcement proceedings;

3) wójtom, mayors, Presidents of cities or marszałkom provinces in terms of conducted proceedings for the granting of family benefits, benefits for caregivers or cash benefits provided in the event of ineffective enforcement of maintenance.

§ 5. (repealed).

§ 6. Court bailiffs are required to pay a fee to the account of the tax authority for providing the information referred to in § 3, paragraph 8 and § 4 paragraph 2, unless provided otherwise.

§ 7. The proper Minister of public financies shall determine by regulation: 1) the amount of the fee payable on account of the tax authority for information komornikom the Court, having regard to the form of sharing the information, shall be borne by the tax authorities the costs associated with providing information;

2) download mode and method of payment of fees by bailiffs for sharing information, having regard to the organisation of activities related to the collection of fees and method of payment of the fee.

Article. 299a. [the designation of the Act] Files referred to in article 1. 298, and documents containing the information referred to in article 1. 299, submitted to the authorities and to the persons listed in article 2. 298 points 4 to 7 and articles. 299 § 2-4 shall be classified "Secret tax".

Article. 299b. [disclosure of information constituting secret donations] § 1. The proper Minister of public financies can consent to the disclosure by the Chief of tax offices, the Chief of Customs offices, directors of the boards of Directors of customs Chambers or Government, certain information constituting secret donations, with the exception of information constituting secret other than stamp duty and protected on the basis of separate laws, indicating at the same time, how to make and use of disclosed information.

§ 2. The consent referred to in paragraph 1, may take place only because of the important public interest and when this is necessary to achieve the objectives of the tax audit or tax proceedings or if disclosure of the information will the right of citizens to their reliable information on the activities of tax authorities and transparency in public life.

§ 3. The consent referred to in paragraph 1, in writing, at the reasoned request of the Director of the tax office, head of the Customs Office, the Director of tax Chamber of Commerce or the Director of the Customs Chamber.

Article. 299 c [Sharing of information contained in the files of tax affairs], the tax authorities shall make available the information contained in the file of the tax affairs, with the exception of the information referred to in article 1. 182, bodies which on the basis of separate laws are obliged to accept the certificate or statement of income (revenue) or a certificate or statement of no arrear in taxes, to the extent necessary to verify the content of the Declaration.

Article. 300. (repealed).

Article. 301. [the permissions page] the provisions of art. 297 – 299 shall not affect the powers of the Parties provided for in article 4. 178. 179. Article. 302. (repealed).

Article. 303. (repealed).

Article. 304. (repealed).

Article. 305. [summary information on taxpayers] § 1. The proper Minister of public financies shall make public aggregated information regarding taxes.

§ 2. The permission referred to in § 1, are also entitled to the tax authorities.

§ 3. The permission referred to in § 1, is also the President of the Supreme Chamber of control.



SECTION Vii exchange of tax information with other countries Chapter 1 General principles of exchange of tax information Article. 305A. [information sharing Conditions] in the field and on the basis of agreements to avoid double taxation, other ratified international agreements to which the Republic of Poland is a party, and other international agreements to which the community is a party, the information contained in the file of tax affairs or other tax information can be made available to the competent authorities of foreign States, provided that the use of the shared information will be in accordance with the principles set out in those agreements.



Chapter 2 the detailed rules for the exchange of tax information with the Member States of the European Union Article. 305b. [information exchange] exchange of information includes any information that may be relevant for the purposes of the application and enforcement of the provisions of the tax law, with the exception of information: 1) covered by the provisions of the European Union concerning administrative cooperation between Member States in the field of goods and services tax, customs and Excise;

2) concerning social security contributions;

3) relating to stamp duty;

4) concerning the duties of a contractual nature, in particular compensation for services of general interest.

Article. 305 c. [for information] § 1. The tax authority makes a request to a foreign authority for the information and provide the information through the authority designated by the proper Minister of public financies.

§ 2. Mayor, Mayor (Mayor), Mayor, Marshal and local college appeal shall communicate the application and the information to the body designated by the proper Minister of public financies through the Director of tax Chamber of the locally competent due to the Mayor, the Mayor (Mayor), Starosta, Marshal or self-governing College appeal.

§ 3. [21] the proper Minister of public financies may authorize employees of the boards of Treasury and tax inspection offices to the direct exchange of information in connection with the realization of tasks planned or ongoing concurrent control and to participate in the meetings of the Organization for these checks.

§ 4. The proper Minister of public financies, by regulation, designate subject him to the tax authority for the transfer of a foreign authority requests and information, with a view to the need to ensure the efficient and effective exchange of information.

Article. the upper body stays [Basis for the provision of information] the information given at the request of foreign authorities or on its own initiative.

Article. 305E. [request for information] request for information should include: 1) the identity of the entity whose information you want to: the name or business name (company), address and other held the necessary data for identification of the subject, which the application relates;

2) an indication of the scope of the information requested and purpose of their use;

3) finding that exhausted the possibility of obtaining information on the basis of the provisions of national law of the requesting State;

4) commitment to embrace the mystery of given information, in accordance with the provisions of national law of the requesting State.

Article. 305f. [the commencement of proceedings on the information] § 1. The request of a foreign authority shall initiate proceedings on the information.

§ 1a. Receipt of the application is confirmed immediately, but no later than within 7 working days from the date of its receipt. The confirmation is made by means of electronic communication. If it is impossible to confirm in this way, the confirmation shall be made in writing.

§ 2. The proceeding should be completed without undue delay, but not later than within 6 months from the date of receipt of the request. Where the authority has already requested information, this shall be done within 2 months from the date of receipt of the request.

§ 2a. In particularly justified cases can be matched with foreign power, the transmission of information occurs at other times than those referred to in paragraph 2.

§ 3. If it is not possible to provide information in good time inform the foreign authorities, stating the reasons that prevent compliance with deadline information and indicating the expected date of award information. The notification should take place immediately, but not later than within 3 months from the date of receipt of the request.

§ 4. (repealed).

§ 5. Refusal to provide information without undue delay, but not later than within one month from the date of receipt of the request. Refusing to give information, the reasons for refusal.

Article. 305g. [supplementary data] § 1. If the data contained in the request for a foreign authority is not sufficient to give the information, the competent authority shall without delay, but not later than within one month from the date of receipt of the request, invites this authority within the prescribed time limit to submit supplementary data.

§ 1a. The time limits referred to in article 1. 305f § 2, starts from the day following the day on which the competent authority has missing data.

2. in the case of failing to complete an application in accordance with the request referred to in paragraph 1, the competent authority refuses to provide information.

Article. 305h. [refusal of information] Refuses to give information, if: 1) it is reasonable to assume that the alien authority has not exhausted the possibility of obtaining the requested information on the basis of the provisions of national law;

2) the tax authority or tax inspection authority does not have the powers to obtain the requested information;

3) separate regulations or ratified international agreements prevent the granting of the requested information or the use of them by the requesting State for the purposes indicated in the application;


4) for information leading to disclose any trade secret, industrial or professional secret or of the production process;

5) information would prejudice the public order of the Republic of Poland;

6) the requesting State may not provide information of a similar nature;

7) the provisions of the national law of the requesting State does not provide the coverage information secret under the same conditions, which are protected by the same information obtained on the basis of the provisions of national law of the requesting State.

Article. 305i [withdrawal of proposal] request for information may be withdrawn at any time by the competent authority.

Article. 305j. [the application of the provisions of the Act] in matters not covered in the article. 305b-305i shall apply mutatis mutandis the provisions of chapters 1, 2, 5, 8, 9 and 14 of chapter IV and article. 143. Article. 305k. [provision of information ex officio] § 1. The competent authority grants from the Office of information foreign authority when: 1) prima facie is the loss of the tax debt, or to circumvent the tax laws of a Member State of the European Union;

2) use by the taxpayer of the tax can be the basis for liability to tax or increase the tax liability in a Member State of the European Union;

3) determine the tax proceedings or checkpoint, made on the basis of information obtained from a foreign power, may be useful for the correct determination of the tax bases and the amount of the tax liability.

§ 1a. The competent authority may grant from the Office of foreign authorities with any information that may be useful.

section 1b. For information in the case referred to in § 1, should take place immediately, but not later than within one month from the date of obtaining access to this information.

§ 2. Provision of art. 305h shall apply mutatis mutandis.



Article. 305ka. [confirmation of receipt of the information] the authority that has received information from a foreign authority acting on its own initiative, shall immediately, but not later than within 7 working days, acknowledge receipt of the information. The confirmation is made by means of electronic communication. If it is impossible to confirm in this way, the confirmation shall be made in writing.

Article. 305l. [Agreement for the exchange of information] the proper Minister of public financies, in order to facilitate cooperation, can contain the aliens authorities of bilateral or multilateral agreements in the field of detailed rules and procedures for the exchange of information.



Article. 305la. [agreement with foreign authorities] § 1. The proper Minister of public financies may, in order to exchange information with foreign authorities in the agreement on being authorized representatives of a foreign power in the premises of the tax authorities and their presence in the tax proceedings and in the course of the inspection.

§ 2. The agreement may not apply to the entities referred to in article 1. 13A, if you give them the tax authorities.

§ 3. If in the case that the information concerned foreign authority, representatives of a foreign power, within the framework of the concluded agreements, receive copies of the documents containing this information.

Article. PVC [consent to the communication of information] the information received from a foreign power you can pass another foreign power after the notice of foreign power, from which are derived the information of the intention to transfer them and niewniesieniu by this authority within a period of 10 working days from the date of notification.



Article. 305ma. [Feedback] Authority that has received information from a foreign power, send feedback about the use of received material, if a foreign power had requested such information. Feedback shall be sent immediately, but not later than within 3 months from the date of receipt by the authority of the message about how to use the information received.



Article. 305mb. [How information exchange] exchange of information using electronic means of communication, using standard forms according to the models referred to in Commission Regulation (EU) no 1156/2012 of 6 December laying down detailed rules for the implementation of certain provisions of Council directive 2011/16/EU on administrative cooperation in the field of taxation. In the absence of opportunities for the exchange of information by means of electronic communication, the Exchange shall be made in writing.



Chapter 3 detailed rules for the exchange of information on revenue (income) of Art. 305n. [transmission of information about income from savings] § 1. The proper Minister of public financies passes from the Office of information about revenue (income) with the savings of individuals whose payment requires, in accordance with the provisions of the income tax from physical persons, for the submission of names, information about the revenue (income), obtained by persons who because of the place of residence shall be subject to the tax on all their income: 1) in a Member State of the European Union, or 2) on the dependent territories or territories associated to the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands , subject to the provisions of the agreements on the taxation of revenue (income) with the savings of individuals contained by the Republic of Poland with the territories-to the competent authorities of those countries and territories.

§ 2. Information shall be made at least once a year, within 6 months after the end of the tax year of the paying income (revenue).

§ 3. The proper Minister of public financies, in order to facilitate cooperation, you can include with the competent authorities of the countries and territories referred to in § 1, bilateral or multilateral agreements in the field of detailed rules and procedures for the exchange of information.

§ 4. The proper Minister of public financies may authorize subject him to the tax authority to forward the information referred to in paragraph 1.

§ 5. The proper Minister of public financies may authorize subject him to the tax authority to receive information from the authorities of the Member State of the European Union or the territories referred to in § 1 point 2.

Article. 305o. [application of the provision of article 297a] to the information referred to in article 1. 305n § 1 for the taxpayers, in which pregnancy unlimited tax liability in the Republic of Poland, received by the proper Minister of public financies from the competent authorities of the other countries or dependent territories or associated provisions art. 297a shall apply mutatis mutandis.



SECTION VIII of the criminal Provisions Art. 306. [Actions against tax secrecy] § 1. Who, being a obowiązanym tax secrecy, reveals the information covered by this secret, shall be punishable by imprisonment for 5 years.

§ 2. Who, being a obowiązanym tax secrecy, reveals the information referred to in article 6. 182, is punishable by imprisonment from 6 months to 5 years.

§ 3. If the perpetrator of the Act specified in § 1 or 2 works unintentionally, shall be liable to imprisonment for 2 years.

§ 4. If the victim is not the State, the prosecution is at the request of the injured party.



SECTION VIIIa Certificate Article. 306a. [Issuing certificates] [22] § 1. The tax authority shall issue a certificate at the request of the applicant for the certificate.

§ 2. The certificate appears, if: 1) official confirmation of certain facts or the legal situation requires a legal provision;

2) a person applying for a certificate because of his interest in official confirmation of certain facts or legal status.

§ 3. The certificate confirms the facts or law existing on the day of its release.

§ 4. The certificate appears within the limits of the request of the applicant.

§ 5. A certificate should be issued without undue delay, but not later than within 7 days from the date of submission of the application for the issue of a certificate, subject to § 6.

§ 6. The certificate referred to in article 2. 306 m § 1, should be issued without undue delay, but not later than within 2 months from the date of submission of the application for the issue of a certificate.

Article. 306b. [the investigation] § 1. In the cases referred to in article 1. 306a § 2, the tax authority shall issue a certificate, if it comes to confirm the facts or the legal situation arising from the authority records, records or other data in his possession.

§ 2. The tax authority, before the issue of the certificate, can carry out the necessary investigation.

Article. 306c. [Refusal of issue of the certificate] the refusal of issue of the certificate or certificate of the content requested by the applicant is not in the way, that's for the complaint.

Article. 306d. [confirmation of the facts or the legal situation] § 1. The tax authority may not require certificates or statements of facts or legal status, if they are known to the authority of the Office or it is possible to determine by the authority on the basis of: 1) owned by the records, records or other data;

2) presented by the person concerned to inspect official documents;


3) public records held by other public bodies to which the authority has access electronically on the principles set out in the provisions of the law of 17 February 2005 on the computerization of the business entities pursuing public tasks;

4) information received from other public on the principles set out in the provisions of the law of 17 February 2005 on the computerization of the business entities pursuing public tasks.

§ 2. The tax authority from requiring a certificate or statement to confirm the facts or the legal situation is obliged to indicate the legal provision that requires official confirmation of these facts or legal status by means of a certificate or declaration.

§ 3. If a party or another participant in proceedings may not obtain in the form of electronic document certificate required on confirmation of the facts or the legal or other document issued by a public body within the meaning of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks, as well as confirmation of payment of the fees and the costs of the proceedings, a party or another participant in proceedings may submit an electronic copy of such a document , after authentication by the appellant using the mechanisms referred to in article 1. 20A para. 1 or 2 of the Act of 17 February 2005 on the computerization of the business entities pursuing public tasks.

§ 4. The tax authority may request the submission of the original of the certificate, other evidence or confirmation of payment of the fees and the costs of the proceedings referred to in paragraph 3, in so far as a complex copy does not allow verification of the authenticity and the integrity of or if it is reasonable in other circumstances of the case.

§ 5. A party or other participant in the proceedings shall keep a certificate or other document confirming payment of the fees and the costs of the proceedings referred to in § 3, to the date on which the decision terminating the proceedings has become final.

Article. 306e. [certificate of no arrear taxes] § 1. Certificate of no arrear taxes or stating the status of the backlog seems to be on the basis of the documentation of the tax authority and the information received from the other tax authorities.

§ 2. Before issuing a certificate referred to in paragraph 1, shall be determined, whether in relation to the applicant is not carried out the procedure to determine or specify the amount of its tax obligations. If such action is carried out and gathered the evidence allows for its completion, should be immediately released decision setting or that specifies the height of the tax liability, in order to show them the certificate.

§ 3. You can not refuse to issue a certificate, if it is not possible to complete the procedure, referred to in § 2, before the expiry of the period referred to in article. 306a § 5. When issuing a certificate, the authority shall make information about the proceedings.

§ 4. At the request of the applicant in the certificate shall be the: 1) or in respect of the applicant is: (a)) to the disclosure of his tax arrears and their height, b) enforcement proceedings in administration, well other than the tax obligations of the applicant, c) proceedings in matters of tax offences or tax offences;

2) concerning: (a)), from which they come, and their titles, b) taxes, which payment was deferred or which payment was spread.

§ 5. If the payment of tax arrears, with interest for late payment was deferred or decomposed, it is considered that the taxpayer drawee or debt collector, until the expiry of the periods referred to in article 1. 49 § 1 shall not have tax arrears.

§ 6. To the extent referred to in art. 239d, it is considered that, pending the adoption of a final decision there is no backlog of tax.

Article. 306f. [proof of the amount of liabilities of the testator] § 1. The tax authority at the request of the person, that it is probable that that may be the heir, shall issue a certificate of the amount known to the testator's obligations referred to in article 1. 98 § 1 and 2.

§ 2. If the proceedings determining tax or the amount of the tax liability of the testator has not been completed, the certificate shall state the approximate height of the undertaking on the basis of data pertaining to the tax base.

Article. 306g. [proof of the amount of tax arrears the seller] § 1. The tax authorities in the field, as referred to in article. 112 § 1, shall issue a certificate of the amount of tax arrears the seller: 1) at the request of the seller;

2) at the request of the buyer, with the consent of the transferor.

§ 2. In the certificate referred to in paragraph 1, the tax authority specifies the height of the tax arrears of the transferor at the date of issue of the certificate.

§ 3. The provisions of § 1-2 shall apply mutatis mutandis to receivables listed in article 1 (2). 107 § 2 paragraph 2-4, falling within the scope of the responsibility of the buyer.

Article. 306h. [proof of the amount of tax arrears of the taxpayer] § 1. The tax authorities, with the consent of the taxpayer, the taxpayer's tax arrears amount certificate issue on demand: 1) organizational units, which, on the basis of the laws regulating the principle of their operation are entitled to grant loans (loans);

2) contractors taxpayers carrying on economic activities and tenants and users of real estate – in the field of taxation of leased or used property;

3) spouse taxpayer, subject to paragraph 2, as well as a divorced spouse in terms of arrears arising during the commonality of the material and the other people listed in the article. 111;

4) partner companies listed in the article. 115 section 1.

§ 2. The taxpayer's consent is not required if requesting the issue of the certificate referred to in § 1, the taxpayer's spouse occurs the remainder of it in commonality. The spouse of the taxpayer consists of a statement of your children with the taxpayer in the commonality of property under pain of criminal liability for false testimony.



Article. 306ha. [the issue of a certificate concerning tax affairs] § 1. The tax authority at the request of the Bank or savings and credit wishing to grant taxpayer loan, with the written consent of the taxpayer, it seems the certificate concerning his tax affairs indicated in this Declaration showing tax refund, of the amounts and dates of return enforcement activities and made claims for tax refund.

§ 2. At the request of the Bank or savings and credit, with the written consent of the taxpayer, to the certificate shall be accompanied by a certified copy of a declaration showing the tax refund.

Article. 306i. [a certificate of the amount of income or market] § 1. The tax authority at the request of the taxpayer shall issue a certificate of the amount of its income or turnover.

§ 2. In the certificates of income or turnover is considered only whether the applicant is or is not a taxpayer: 1) goods and services tax and excise duties, with the determination of the level of turnover;

2) income tax (in all forms of taxation); in the case of income tax from natural persons in General-with the determination of the amount of income taken in the tax base, and, in the case of legal persons-with the determination of the amount of income taken in the tax base, as well as the amount of tax payable.

Article. 306j. [Delegation] the proper Minister of public financies shall determine by regulation: 1) mode for issuing of certificates, having regard in particular to the appropriate organisation of activities related to certification;

2) jurisdiction and venue of the tax authorities to issue certificates, taking into account the type of tax liability;

3) registry certificates and detailed their conduct, having regard to the content of the application for the issue of a certificate, the date of submission of the application or consent to the issue of a certificate, how to attend to the request, the body issued the certificate and the identity of the applicant, taking into account the simplification and streamlining of the process to issue certificates;

4) records transmitted or received information on certificates and detailed manner its conduct, taking into account in particular the identity of the person to whom the certificate, the content of the transmitted or received information, the identity of the person or authority whose information;

5) specimens of the certificates, in particular taking into account the scope of the data carried in the certificate and the identity of the applicant and the authority issuing the certificate;

6) the Declaration referred to in article 2. 306h § 2, having regard to the identity of the couple.

Article. 306k. [the application of the provisions of the Act] in matters not covered in the article. 306a-306i. 306l and article. 306 m shall apply mutatis mutandis the provisions of chapters 1 to 6, 8, 9 with the exception of art. 171a, chapters 10 – 12, 14, 16 and 23 of chapter IV.

Article. 306l. [certificate of residence] the tax authority at the request of the taxpayer shall issue a certificate of its residency for tax purposes on the territory of the Republic of Poland (certificate of residence).


Article. 306 m [Foreign sources of income] § 1. The tax authority at the request of the taxpayer shall issue a certificate of residency for tax purposes on the territory of the Republic of Poland an individual hitting revenue (income) referred to in article 1. 305n § 1, from the revenue sources set: 1) in the Republic of Austria, the Grand Duchy of Luxembourg, the Principality of Andorra, Principality of Monaco, or 2) on the dependent territories or territories associated to the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, pursuant to the provisions of the agreements on the taxation of revenue (income) with the savings of individuals contained by the Republic of Poland with the territories.

§ 2. In the certificate referred to in paragraph 1, shall also be reported to the tax authority by the applicant: 1) the name and surname or the name and address of the entity that pays or puts at the disposal of revenue (income);

2) the account number of the applicant and, in the case of his absence, title, according to which a claim which is the basis for the payment of or put at the disposal of revenue (income).

Article. 306n [Delegation] the proper Minister of public financies shall determine, by regulation, specimens of the certificates referred to in article 1. 306l and article. 306 m § 1, having regard to the scope of the data carried in the certificates and the identity of the applicant and the authority issuing the certificate.



SECTION IX Changes in the legislation in force, transitional and final provisions Chapter 1 changes to the existing Article. 307. (omitted).



Article. 308. (omitted).



Article. 309. (omitted).



Article. 310. (omitted).



Article. 311. (omitted).



Article. 312. (omitted).



Article. 313. (omitted).



Article. 314. (omitted).



Article. 315. (omitted).



Article. 316. (omitted).



Article. 317. (omitted).



Article. 318. (omitted).



Article. 319. (omitted).



Article. 320. (omitted).



Article. 321. (omitted).



Article. 322. (omitted).



Article. 323. (omitted).



Chapter 2 transitional provisions Art. 324. [the application of the provisions of the Act], § 1. For the initiated, and unexamined by the tax authority of first instance before 1 January 1998 shall apply, subject to § 2, the provisions of this Act.

§ 2. Applications submitted before the date of entry into force of this Act in the cases of: 1) deferred tax payments, 2) of rescheduling payment of tax or tax arrears, 3) tax deductions – are dealt with on the basis of the provisions of the Act on tax obligations.

Article. 325. [the application of the provisions of the Act] Recipe article. 22 paragraph 4 shall also apply to the complex, and pending before the date of entry into force of this law, applications for abandonment of tax collection.

Article. 326. [the expiry of statutory mortgages] § 1. Statutory mortgage originated in the period of one year from the date of entry into force of this Act shall expire 12 months from the date of its creation, unless the tax authority shall deposit at the time the application for the entry in the land register.

§ 2. Mortgage laws arising before the date of entry into force of this Act shall expire, if the tax authority does not submit a request for their entry in the land register within 12 months of the entry into force of this Act.

Article. 327. [the expiry of statutory liens] Expire statutory liens arising before the date of entry into force of this Act.

Article. 328. [deduction of claims] claims the Treasury or State budgetary entities, which have become due and payable to the date of publication of this Act may be subject to the deduction under the conditions laid down in the Act on tax liabilities, if the application for deduction will be made before the date of entry into force of this Act.

Article. 329. [application of the terms of the Act] the terms provided for in: 1) art. 69 § 2-also applies to events which occurred before the date of entry into force of this Act;

2) art. 80, § 1, paragraph 1 [23] shall also, if the payer, within the month preceding the date of entry into force of this Act, took the tax unduly or more from the payable.

Article. 330. [refund of overpayment] Refund overpayments arising before the date of entry into force of this Act shall be made on the basis of the provisions of the Act on tax obligations.

Article. 331. [Correcting Declaration] § 1. The right to correct the Declaration referred to in article 2. 81 § 2 [24], shall also apply to declarations made before the date of entry into force of this Act.

§ 2. In the cases referred to in § 1, the provision in article. 81 § 3 shall apply mutatis mutandis.

Article. 332. [third-party liability] To third party liability referred to in the Act on tax liabilities, in respect of tax arrears incurred before the date of entry into force of this Act shall apply to the provisions of the law on tax obligations.

Article. 333. [liability of legal persons for tax arrears] legal persons referred to in article 1. 117, are also liable for tax arrears incurred prior to the date of entry into force of this Act.

Article. 334. [Requests and appeals] § 1. Appeal against a decision of the tax office, brought to the tax Board of appeals before 1 January 1998, shall be to continue the competent chambers of tax. Steps taken in the course of the proceedings by the tax Board of appeal shall remain in force.

§ 2. Proposals for the resumption of the proceedings culminating in a final decision issued by the Board of appeal tax, as well as proposals for the repeal, amendment or annulment of such a decision are dealt with by the Board of Inland Revenue, at which the work this Commission.

§ 3. Conclusions in the cases referred to in § 2, submitted before 1 January 1998, are considered on the basis of the provisions of the administrative procedure code.

Article. 335. [the application of existing provisions for appeals from the decision of the] appeals from decisions on the basis of the provisions of the Act on tax liabilities, brought before 1 January 1998, subject to examination under the provisions of this Act and the existing provisions of the code of administrative procedure.

Article. 336. [the application of the provisions of the code of administrative procedure] Applications to set aside or vary the final decision, on the basis of which the party acquired the right, brought before 1 January 1998, subject to examination in the manner and under the conditions laid down in article 4. 155. 177 of the administrative procedure code.

Article. 337. [the application of the provisions of the code of administrative procedure] Request the repeal, amendment or annulment of the final decision determining the amount of tax arrears, made before 1 January 1998, subject to examination under the conditions laid down in the existing provisions of the administrative procedure code.

Article. 338. [waiver of certain proceedings] § 1. Redeems the initiated ex officio proceedings for annulment, modification or annulment of the final decision, if these decisions were issued before January 1, 1997, unless the party will further identify the case.

§ 2. Provision of § 1 does not apply to the proceedings in the cases referred to in article 1. 250. Article. 339. [the application of the provisions of the Act] the provisions of art. 258 § 1 paragraphs 3-5, § 2 and 3 and article. 259 also applies to decisions taken before the date of entry into force of this Act.

Article. 340. [time limit for making the claims] the claims referred to in article 1. 278 § 3-5 and art. 279 § 3, shall be submitted within 2 months from the date of entry into force of this Act.

Article. 341. [the application of the provisions of the Act] if the applicable law cite the law on tax liabilities or refer in General to the provisions on tax obligations, the provisions of chapter III of this Act.

Article. 342. [request for restriction of the scope of information requested] § 1. In the period up to 31 December 1999, the financial institutions mentioned in article 3. 182 there may be to the tax office, that request for information, requests for restricting the scope of the information requested and the deadline for its submission.

§ 2. The application referred to in paragraph 1, shall be made within 14 days from the date of receipt of the request and must be justified.

§ 3. The tax office within 30 days from the date of receipt of the application decides to finally about the scope of the information requested and the date of their submission.



Chapter 3 final provisions Art. 343. [the provisions repealed] § 1. The following shall be repealed: 1) Decree of May 16, 1956 on the umarzaniu and the award of concessions in the nonpayment of State duties (OJ No 17, item 92, and of the 1975 No. 10, item 56);

2) Act of 21 December 1958 for a particular download mode with certain obligations of property owners against a Member State (OJ No 77, item 398, 1962, no. 38, item 166, and of the 1971 No. 27, item 250);

3) Act of 19 December 1980 on tax obligations (Journal of laws of 1993, no. 108, item 486 and # 134, item 646, 1995, no. 5, item 25 and # 85, poz. 426, 1996, no. 75, item 357 and 1997 No. 121, item 770).

§ 2. (omitted).


Article. 344. [entry into force] this Act shall enter into force on January 1, 1998, except that the provisions of article 4. 22 section 6, art. 28 § 3, article. 46 section 3, art. 48 section 3, art. 56 section 3, art. 58, art. 67 § 3, article. 79 section 3, art. 82 section 3, art. 83, art. 84 section 2, art. 87 § 5, article. 119. 196 § 4, art. 283 § 3, article. 303. 314 points 2 and 3, article. 316, paragraph 1 and article. 328 shall enter into force on the date of the notice.

[1] based on the judgment of the Constitutional Court of 25 September 2014 (OJ, item 1367) art. 14o § 1 understood in this way, the concept of "interpretation of ' failure" does not mean the lack of service within the time limit referred to in article 1. 14 d, is in compliance with the principle of citizens ' trust in the State and statute law resulting from the article. 2 the Constitution of POLAND.

[2] the amount of out of date. The amount applicable for the calendar year announces the Minister of finance by way of a notice in the official journal "Monitor Polish".

In the year 2015 is the amount of $12 400 based on the notice of the Minister of Finance of 18 August 2014 on the amount referred to in article 1. 41 section 1 of the Act-tax (M.P.. 709).

[3] on the basis of the judgment of the Constitutional Court of October 16, 2007 (OJ l. # 195, poz. 1414) art. 54 § 1, paragraph 1, in the version in force until 31 December 2002, in so far as it does not turn off charging interest on arrears where the security proceedings, tax authority, before the adoption of the decision determining the amount of tax liability, made a seizure of cash, goods or property rights, and then cash in the amount obtained from the sale of goods or rights, have been counted against the tax arrears , is incompatible with article 2. 32 paragraph 1. 1 in connection with article. 84 and with art. 64 paragraph 1. 1 and 2 of the Constitution.

[4] on the basis of article. 5 of the Act of 24 September 2010 amending the law-tax and the law on the principles of registration and identification of taxpayers and payers (OJ # 197, item. 1306), until 31 December 2013 to provide relief in the repayment of tax liabilities which constitute State aid, and to June 30, 2014, to grant relief in the repayment of tax obligations constituting State aid for training and public aid for employment, the article. 67B § 3 shall be added: "the relief of the repayment of tax obligations referred to in article 1. 67A, in the case referred to in § 1, paragraph 3 (b). (b)-(e), subparagraph (a). (j) and (b). k may be granted as individual aid compatible with Government or local governments or granted under aid schemes referred to in separate regulations. "

[5] on the basis of article. 5 of the Act of 24 September 2010 amending the law-tax and the law on the principles of registration and identification of taxpayers and payers (OJ # 197, item. 1306), until 31 December 2013 to provide relief in the repayment of tax liabilities which constitute State aid, and to June 30, 2014, to grant relief in the repayment of tax obligations constituting State aid for training and public aid for employment, the article. 67B § 4 is added: "for the relief of the repayment of tax obligations referred to in article 1. 67A, in the cases referred to in § 1, paragraph 3 (b). f-i, point (a). (l) and (b). m may be granted after complying with the specific conditions set out pursuant to § 5 and 6. "

[6] on the basis of article. 5 of the Act of 24 September 2010 amending the law-tax and the law on the principles of registration and identification of taxpayers and payers (OJ # 197, item. 1306), until 31 December 2013 to provide relief in the repayment of tax liabilities which constitute State aid, and to June 30, 2014, to grant relief in the repayment of tax obligations constituting State aid for training and public aid for employment, the article. 67B § 5 shall be added: "the Council of Ministers will determine, by means of regulations, the detailed terms and conditions for the award of concessions in the repayment of tax obligations referred to in article 1. 67A, in the cases referred to in § 1, paragraph 3 (b). f-(i) and (b). (l) together with an indication of the cases in which relief is granted as individual aid, whereas the permissible purpose and conditions for granting state aid laid down in Community law. "

[7] on the basis of the judgment of the Constitutional Court of 21 July 2010 (OJ # 142, item. 961) art. 72 § 1 para 1 in conjunction with article. 77 § 1 and § 2, paragraph 1, in the version in force until June 4, 2001, in so far as this provision by recognition for overpayment amounts overpaid or unduly paid tax excluding amounts unduly paid interest on arrears, deprives the taxable person of interest amount paid on account of interest on arrears from the undue tax arrears paid based on unlawful tax decision , is incompatible with article 2. 77 paragraph 1. 1 and art. 64 paragraph 1. 1 in connection with article. 31 para. 3 of the Constitution.

[8] on the basis of the judgment of the Constitutional Court of March 10, 2009 (OJ l. # 44, item. 362) art. 75 § 2 (1) (a). (b)), in so far as it does not regulate the Assembly mode adjustment Declaration and application for overpayment of tax on goods and services by the former shareholders of a dissolved partnership taxable tax is incompatible with article 2. 2 in connection with article. 64 paragraph 1. 1 of the Constitution and is not incompatible with article 4. 64 paragraph 1. 3 of the Constitution.

[9] on the basis of the judgment of the Constitutional Court of March 10, 2009 (OJ l. # 44, item. 362) art. 75 § 3, in so far as it does not regulate the mode of submission of correction of the Declaration and the application for overpayment of tax on goods and services by the former shareholders of a dissolved partnership taxable tax is incompatible with article 2. 2 in connection with article. 64 paragraph 1. 1 of the Constitution and is not incompatible with article 4. 64 paragraph 1. 3 of the Constitution.

[10] on the basis of the judgment of the Constitutional Court of March 10, 2009 (OJ l. # 44, item. 362) art. 81 § 1, in so far as it does not regulate the mode of submission of correction of the Declaration and the application for overpayment of tax on goods and services by the former shareholders of a dissolved partnership taxable tax is incompatible with article 2. 2 in connection with article. 64 paragraph 1. 1 of the Constitution and is not incompatible with article 4. 64 paragraph 1. 3 of the Constitution.

[11] Currently: law on commercialisation and privatisation in accordance with art. 2 paragraph 1 of the law of 5 December 2002 amending the law on the rules for implementing powers granted to the Treasury, the Act on commercialisation and privatisation of State-owned enterprises and certain other laws (Journal of laws. # 240. 2055 and 2004 No. 116, item. 1203), which entered into force on 15 January 2003.

[12] at present: the national court register under art. 86 of the Act of 20 August 1997 on the national court register (Journal of laws of 2007, # 168, poz. 1186; ost.: OJ of 2011 # 232, poz. 1378), which entered into force on 1 January 2001.

[13] Article. 130 § 1 in the version established by art. 11 paragraph 1 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[14] Article. 143 § 2 paragraph 1 in the version set by the article. 11 paragraph 2 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[15] Article. 143 § 2 paragraph 2 in the version set by the article. 11 paragraph 2 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[16] Article. 144 in the version established by art. 11 paragraph 3 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[17] the amount valid for the calendar year announces the Minister of finance by way of a notice in the official journal "Monitor Polish".

In the year 2015 is the amount of $2800 on the basis of the notice of the Minister of Finance of 18 August 2014 on the amount referred to in article 1. 262 section 1 of the Act-tax (M.P.. 710).

[18] Article. 283 § 1 paragraph 1 shall be inserted to be fixed by the article. 11 paragraph 4 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[19] Article. 294 § 1 paragraph 1 shall be inserted to be fixed by the article. 11 paragraph 5 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.

[20] Currently: Office that supports the proper Minister of public financies, in accordance with article 5. 90 of the Act of 4 September 1997 on the Government departments (Dz.u. of 2007, # 65, poz. 437; ost.: OJ with 2012.596), which entered into force on 1 April 1999.

[21] Article. 305 c § 3 is added to be fixed by the article. 11 paragraph 6 of the Act of 15 January 2015, amending the law on the customs service, the law on Government offices and chambers of the Government and certain other laws (OJ No. 211). The change came into force April 1, 2015.


[22] on the basis of article. 9 of the Act of 10 January 2014. amending the law on the information technology activities of bodies pursuing public tasks and certain other laws (OJ No. 183) certificates are delivered in the form of an electronic document from 1 January 2016.

[23] now article. 80 the following is established by the article. 1, point 61 of the Act of 12 September 2002 amending the law-tax and amending certain other acts (Journal of laws No. 169, poz. 1387), which entered into force on 1 January 2003.

[24] now article. 81 the following is established by the article. 1, point 61 of the Act of 12 September 2002 amending the law-tax and amending certain other acts (Journal of laws No. 169, poz. 1387), which entered into force on 1 January 2003.

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