On the basis of article. 82 section 7 of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, as amended. 3)) are managed as follows: § 1. The regulation defines: 1) format and mode of transmission by banks and cooperative credit unions, in the form of an electronic document, information on established and liquidated bank accounts and accounts with the cooperative credit unions offices related to economic activities, hereinafter referred to as the "information about the accounts";
2) information about the accounts.
§ 2. 1. information about the accounts is passed in the form of an electronic document, for which it is required to the behavior of the XML format.
2. the model information about accounts set out in the annex to the regulation.
3. An electronic document, referred to in paragraph 1. 1, is passed by the banks and cooperative credit unions: 1) by tele-transmission or 2) on CD or DVD.
§ 3. 1. the transmission of information about the accounts is carried out while maintaining mechanisms to ensure integrity and confidentiality.
2. information about the accounts is passed to the Office hosts the proper Minister of public financies by authorized employees of the Bank or savings and loan.
3. the transmission of information about the accounts by tele-transmission is via electronic mail (e-mail). Acknowledgement of receipt of shipment by following the confirmation of the authenticity of the sender on his return address.
4. information about the Bills passed in accordance with § 2. 3 paragraph 2 can be delivered via: 1)  postal operator within the meaning of article 3. 3 section 12 of the Act of 23 November 2012.-postal law (OJ item 1529);
2) trader who has a license to conduct business in the protection of persons and property, the holder to pursue the activities of mailbox based on the provisions of the Act referred to in paragraph 1.
5. the person performing the Act about accounts confirms its transfer in the register kept for that purpose in the Office that supports the proper Minister of public financies, with the exception of the case referred to in paragraph 1. 4, paragraph 1.
6. information about the accounts delivered through operator referred to in paragraph 1. 4, paragraph 1, is given only by registered post to the address of the Office hosts the proper Minister of public financies, placed on consignment a visible note "information about accounts-in the Office do not open".
7. organizational and technical Conditions for the transmission of information on accounts require prior arrangement in writing with the Office that supports the proper Minister of public financies.
§ 4. 1. the Bank or credit union cash credit unions in case of errors in the received information about the accounts, shall immediately notify, in writing, that transmit the corrected information on the accounts within 7 days from the date of disclosure of errors. The corrected information is passed using the same form, which is used to provide information about the accounts.
2. If you receive a damaged shipment or a breach of the requirements laid down in the regulation the Office that supports the proper Minister of public financies may request the Bank or savings and credit re provide information about accounts.
3. in the case of receipt of the request referred to in paragraph 1. 2, bank or credit union cash credit unions is required to provide information about accounts not later than within 3 working days from the date of delivery of the request.
4. In the case referred to in paragraph 1. 1 and 3, a bank or credit union cash credit unions again passes information about the accounts in a separate shipment and, if notice is given in accordance with § 2. 3, paragraph 2, should be further on the label media note ' consignment repeat ".
§ 5. Repealed the Ordinance of the Minister of Finance of 4 December 2006 on the format and mode of transmission by banks and cooperative credit unions monthly information on established and liquidated the accounts related to economic activity (OJ No 225, item 1641).
§ 6. The regulation shall enter into force on the first day of the month following the month of the notice.
1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).
2) this regulation has been notified to the European Commission on 1 June 2011 under the number 2011/0264/PL in accordance with § 4 of the regulation of the Council of Ministers of 23 December 2002 on the functioning of the national system of notification of standards and legal acts (Journal of laws No. 239, item 2039 and 2004 # 65, poz. 597), which implements the Directive 98/34/EC of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on information the information society (OJ. EC-L 204 of 21.07.1998, p. 37, as amended. d.; Oj. EU Polish Special Edition, chapter. 13, 20, p. 337, as amended. d.).
3) Changes the consolidated text of the said Act were announced in the journal of laws of 2005, no. 85, item. 727, no. 86, item. 732 and # 143, item. 1199, 2006 No. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217. 1590 and No 225, item. 1635, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671, 2008 No. 118, item. 745, no. 141, item. 888, # 180, item. 1109 and No. 209, item. 1316, 1320 and 1318, 2009. # 18, item. 97, # 44, item. 362, no. 57, item. 466, # 131, poz. 1075, No 157, item. 1241, No 166, item. 1317, # 168, item. 1323, # 213. 1652 and # 216, item. 1676, 2010 # 40. 230, no. 57, item. 355, no. 127, item. 858, no. 167, item. 1131, no. 182, item. 1228 and # 197. 1306 and 2011 No. 34, item. 173, no. 75, item. 398, no. 106, item. 622, # 134, item. 781, # 171, poz. 1016, # 186, item. 1100 and # 199. 1175. Annex 1. [PATTERN INFO ABOUT ACCOUNTS]
The annex to regulation of the Minister of Finance dated 10 October 2011 (1359) information about the ACCOUNTS of the content of the annex in the form of a PDF to download here  § 3. Article 4, point 1 in the version set by section 1 of the regulation of the Minister of Finance of 7 April 2014, the amending Regulation on format and mode of transmission by banks and cooperative credit unions information on established and liquidated the accounts related to a business (OJ item 483). The change came into force on April 29, 2014.