The Act Of 10 September 1999, The Criminal Code, The Tax

Original Language Title: USTAWA z dnia 10 września 1999 r. Kodeks karny skarbowy

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The title and tax Crimes and misdemeanors Treasury Department and general part Chapter 1 preliminary provisions Article. 1. [tax Offence] § 1. Criminal liability for tax offence or liable for tax offense shall be the only who commits an act socially harmful, prohibited, under penalty of the law in effect at the time when it was committed.

§ 2. The tax is not a crime or tax offence criminal whose social impact is negligible.

§ 3. Do not make the tax offenses or tax offences the perpetrator of the criminal act, if it is not possible to assign guilt at the time of the Act.

§ 4. If you make a tax offence or misconduct is the occurrence of a required tax specified in the code, the perpetrator of the omission shall be subject to criminal liability for tax offence or liable for a misdemeanor tax only if it had a legal obligation to prevent effect.

Article. 2. [the law applicable at the time of the ruling on the criminal act] § 1. Offence shall be deemed to be committed at the time in which the behavior of the offender, unless the code provides otherwise.

§ 2. If at the time of the rule there is a law other than at the time of committing the offence or misconduct to apply tax tax bill new, however, you must apply the law in force, if it is względniejsza for the offender.

§ 3. It is unacceptable to use in parts of the new Act and part of the Act in force previously.

§ 4. If according to the new law criminal has agreed to the judgment threatened is the punishment that the upper limit is lower than the penalty imposed, measured the penalty shall be reduced to the upper limit of the legal threats as provided for by the criminal in the new law; If the new law does not provide for the possibility of applying the measure covered by the judgment, it means that are not performing.

§ 5. If according to the new law criminal has agreed to the judgment is no longer affected by a penalty involving deprivation of liberty, by a penalty involving deprivation of liberty subject to the execution turns into a fine, assuming one day imprisonment for the equivalent of two rates of daily fine.

§ 6. If according to the new law criminal has agreed to the judgment is no longer prohibited under penalty, sentencing is seized under the law, and the punishment is considered void.

Article. 3. [Place instigates] § 1. Offence shall be deemed to be committed at the place where the behavior of the offender, or where the result of which is the mark of the offence occurred or by the intention of the offender had to take place.

§ 2. The provisions of the code shall apply to an offender who has committed a criminal on the territory of the Republic of Poland, as well as on the Polish ship or aircraft, except that the code provides otherwise.

§ 3. Notwithstanding the provisions of the laws in force in the place of the offence, the provisions of the tax code shall also apply to the Polish citizen and an alien in case of committing tax offences abroad against an important financial interests of the Polish State.

§ 3a. Notwithstanding the provisions of the laws in force in the place of the offence, the provisions of the tax code shall also apply to the Polish citizen in case of committing abroad tax offences referred to in Chapter 6 and 7 of chapter II of title and against the European Communities ' financial interests.

§ 4. Tax crimes and misdemeanors tax set out in Chapter 7 are punishable also when committing them abroad if they have been disclosed as a result of the inspection operations carried out there by Polish customs authority or other authority empowered pursuant to international agreements; that provision shall apply mutatis mutandis, if the tax offense referred to in article 1. 106e, art. Article 106f. 106h has been committed abroad.

§ 5. The provisions of the code also apply to Polish citizens and foreigners who resided on the territory of the Republic of Poland urge or assist in the Commission of a crime against the tax abroad the European Communities ' financial interests, referred to in section 6 and 7 of chapter II of title I.

Article. 4. [offence committed intentionally or unintentionally] § 1. Tax offence or tax offense can be committed intentionally and unintentionally, if the code so provides.

§ 2. Offence is committed intentionally, if the offender is going to commit, this is it wants to commit or anticipating its Commission, it reconciles.

§ 3. Offence is committed unintentionally, if the offender does not having any intention to commit, commits it, however, as a result of negligent required in the circumstances, even though the possibility of the Act provided for or could have predicted.

Article. 5. [the age of the offender] § 1. On the principles set out in the code corresponds to the only who commits criminal after completing 17 years, unless the law provides otherwise.

§ 2. In relation to the offender who has committed a crime or tax offence revenue after completing 17 years, but before the age of 18 years, the Court instead of the penalty or measure shall apply educational measures, therapeutic or correctional provided for minors, if the circumstances of the case and the degree of development of the offender, its properties and personal conditions for this appeal.

Article. 6. [the behavior constituting one tax crime or tax offence] § 1. The same Act may constitute only one offence of tax or only one tax offense.

§ 2. Two or more behaviors, taken at short intervals in this same intention or with the use of the same opportunity is considered one criminal; in respect of offences involving the diminished or exposure to the depletion of public duties for a short interval of time is considered a period of up to 6 months.

Article. 7. [combination of offences or infractions of Government] § 1. If the same Act exhausts specified in two or more provisions of the code shall be assigned only one tax crime or only one tax offense on the basis of all converging regulations.

§ 2. In the case referred to in § 1 the Court penalising based on provision for punishment conduct themselves at all times, and if converging laws provide the same risk-based regulation, which make the nevi are characterized by an act of the perpetrator. That does not preclude a judgment also other measures provided for in the code on the basis of all converging regulations.

Article. 8. [Exhaustion by criminal birthmarks with penal provisions of another act] § 1. If the same Act is a crime or an offence at the same time, low tax tax birthmarks offence specified in the criminal legislation of another Act, shall apply to each of these provisions.

§ 2. The execution is only najsurowsza with penalties, which does not prevent the execution of criminal sentences and other measures on the basis of all converging regulations. Punitive measures and safeguards and supervision shall apply, even if it is decided only on the basis of one of the converging; in the event of a judgment by converging offences prohibitions of the same kind or a deprivation of public rights, the Court shall apply the provisions on punishment.

§ 3. If next to the strictest penalties, which shall be enforceable, also was sentenced to a fine, the punishment is subject to total. in the event of a judgment next to the strictest penalty a few fines, total implementation is only najsurowsza fine.

Article. 9. [the liability of accomplices in criminal act] § 1. Is responsible for the offender not only the one who executes the criminal himself or jointly and in agreement with the other person, but also a person who directs the making offence by another person or using another person's dependence from herself, recommends its implementation of such an act.

§ 2. Each of the accomplices in carrying out criminal is responsible within the limits of its wilful misconduct or nieumyślności, regardless of the liability of the other perpetrators; the fact that personal, disabling or circumstance or the ship escorted convoys and responsibility, which is not a mark of the offence, shall be taken into account only what the offender affected.

§ 3. Tax offences or fiscal offences corresponds to how the perpetrator, also the one who on the basis of the rule of law, the decision of the competent authority, contracts or actually performing is economic issues, in particular, a natural person, a legal person or an organizational unit without legal personality, which separate the provisions confer legal capacity.

Article. 10. [operation of the offender under the influence of an error], § 1. Do not make intentional criminal act, who remains in error as to the facts constituting the mark.

§ 2. Corresponds to the based on provision for less the responsibility of the offender, that it is permissible to offence excusable in the mistaken belief that there is a fact which is the mark of the criminal act, from which the milder the responsibility depends on.


§ 3. Do not make the tax offenses or tax offences, who allowed criminal act excusable in the mistaken belief that there is a circumstance excluding illegality.

§ 4. Do not make the tax offenses or tax offences, who allowed criminal act in rationalized the unconscious of his criminal record.

§ 5. In the case referred to in paragraph 3 or 4, if the offender is inexcusable, the Court may apply extraordinary leniency, and if the offence is an offence the tax – the Court may waive the assessment of a penalty or measure referred to in art. 47 § 2 paragraph 2 and 3, unless the forfeiture applies to the items referred to in article 1. 29 (4).

Article. 11. [Limited sanity the offender] § 1. Do not make the tax offenses or tax offences, who due to mental illness, mental retardation or other mental activities interference could not at the time an act to recognize its importance or guide your investigation.

§ 2. If at the time of committing the offence ability of tax diagnoses significance of the Act or conduct was substantially limited, the Court may order a penalty of not more than two-thirds of the upper limit of the legal risks provided for for assigned the offender a felony tax; the Court may apply also extraordinary leniency, and even withdraw from the assessment of a penalty or measure referred to in art. 22 § 2 paragraph 2 – 6, unless the forfeiture applies to the items referred to in article 1. 29 (4).

§ 3. If in the case referred to in § 2 the offender has committed a misdemeanor tax, the Court may waive the assessment of a penalty or measure referred to in art. 47 § 2 paragraph 2 and 3, unless the forfeiture applies to the items referred to in article 1. 29 (4).

§ 4. The provisions of § 1-3 shall not apply when the perpetrator has put in a State of inebriation or other intoxication causes the exclusion or the limitation of sanity, that foresaw or could have foreseen.

Article. 12. [rules of court in the course of the rule] § 1. Penalties, punitive measures and other measures provided for in this code shall apply with regard to the principles of humanity, in particular respect for human dignity.

§ 2. The Court penalising, penalty or other measure according to his discretion, within the limits provided for by the code regardless of their condition does not exceed the degree of fault, having regard to the degree of social harmfulness of action and taking into account the objectives of prevention and education, which they have achieved in relation to the offender, as well as the need for legal awareness in society.

§ 3. Administering punishment, penalty or other measure młodocianemu, or use, the Court is guided by the first of all, to the offender to raise.

Article. 13. [the circumstances affecting punishment] § 1. Administering punishment, penalty or other measure, the Court shall take account in particular of the nature and size of the negative consequences of the offence, the nature and degree of the breach of the obligation on the financial obligation of the perpetrator, his motivation and behaviour, properties and conditions of personal, way of life before committing criminal act and behavior after his Commission, especially when he was trying to prevent the diminished public duties or its later alignment.

§ 2. Circumstances that affect the sentence, measure or other means shall be taken into account only to the person to whom they relate.

Article. 14. [material situation of the offender] if the Court or the body of a criminal investigation also determines the obligation or term payment of reduced public duties or equivalent monetary forfeiture of objects or the equivalent monetary forfeiture of financial gain, it should at the same time take into account, in particular, the situation of the assets of the offender and the amount of reduced public duties or equivalent monetary items or benefits that are subject to forfeit.

Article. 15. [the payment of public debts] § 1. Her ruling in the case of tax offense or misdemeanor tax does not relieve from the obligation to pay the public duties.

§ 2. In the event of a judgment of forfeiture of items, download their monetary equivalent or the obligation to pay their monetary equivalent of public obligation to pay the duties shall expire on such items.

§ 3. In the event of payment of public, the Court may order the forfeiture of items only under the conditions specified in article 3. 31 § 3, paragraph 2.

§ 4. If necessary, the judgment terminating the proceeding, which was held in the not the forfeiture of items, download their monetary equivalent or the obligation to pay the monetary equivalent of these items should also include the decision as to the transfer of subject matter to the competent authority to a separate proceeding.



Chapter 2 failure to punish the perpetrator Art. 16. [the circumstances affecting the failure to punish the offender] § 1. Is not subject to punishment for felony tax offense, the offender or revenue after the Commission of a criminal act to notify the Authority appointed to prosecute, revealing the circumstances of the Act, in particular those working in the Commission.

§ 2. Provision of § 1 shall apply only if, within the time limit set by the competent authority of a criminal investigation have been paid in full amount still outstanding case duty reduced committed the Act prohibited. If the criminal is not diminished the duties, and the confiscation of items is mandatory, the offender should submit these items, however, if the deposit is paid their monetary equivalent; does not impose the obligation to pay their monetary equivalent, if the forfeiture applies to the items referred to in article 1. 29 (4).

§ 3. If complex objects subject to forfeiture can be quickly destroyed or deteriorated, their store would be combined with unreasonable costs or unreasonable hardship or would result in a significant reduction in their values, the body of a criminal investigation requires the offender to pay their monetary equivalent, unless the forfeiture applies to the items referred to in article 1. 29 (4).

§ 4. The notification must be made in writing or provided verbally to the Protocol.

§ 5. Notice is ineffective if it is complex: 1) at a time when the authority of law enforcement had been clearly documented message to report the crime to the IRS or tax offences;

2) after the start of by the authority of law enforcement activities, in particular a search, screening or control in order to reveal the tax offenses or tax offences, unless this Act did not provide grounds for initiating proceedings for the criminal.

§ 6. Provision of § 1 shall not apply to the offender that: 1) directed the making disclosure of the criminal act;

2) using the dependence of another person than myself, ordered her execution revealed criminal act;

3) organized group or association aimed at committing tax offenses or group or Association he headed, unless the notification referred to in § 1, made with all members of the group or Union;

4) induced another person to commit a crime or misconduct tax IRS to target against it proceedings for the criminal.

Article. 16A. [correction of tax] shall not be subject to the punishment for a crime or tax offence Treasury who made legally effective, within the meaning of the provisions of the Act – the tax code or the Act of 28 September 1991 on tax audit (Journal of laws of 2015.553, as amended), the correction of tax return and paid in full, immediately or within the time limit set by the competent authority, established under public law duty reduced or vulnerable to depletion.

Article. 17. [Voluntary surrender of responsibility], § 1. The Court may authorise the voluntary submission, if the wine of the offender and the circumstances of the offence or misconduct tax IRS does not raise questions, and at the same time: 1) paid in full amount still outstanding amount established under public law, if in connection with a crime or an offence was this depletion tax tax debts;

2) the offender has paid an amount corresponding to at least the lowest penalty fines looming for the offence;

3) the perpetrator agreed to the forfeiture of objects at least as far as the forfeiture is mandatory, and in the event of inability to submit these items-paid their monetary equivalent; the provisions of article 4. 16 § 2, third sentence. 31 § 3 paragraph 2 shall apply mutatis mutandis;

4) paid at least lump-sum equivalent of the costs of the proceedings.

§ 2. It is unacceptable for authorisation for voluntary submission to the liability if: 1) an offense punishable is threatened Government restriction of liberty or imprisonment;

2) the offence endangered tax only a fine was committed under the conditions referred to in article 1. 37 § 1 or article. 38 § 2;


3) reported intervention as to the subject matter to be forfeited, unless it is withdrawn by the intervener to the time to indict.

Article. 18. [the judgment to allow for voluntary surrender of responsibility] § 1. The Court, when granting authorisation to voluntary surrender responsibility, hereby rules: 1) the title of a fine, the amount paid by the offender;

2) forfeiture of items only in such limits, in which the offender expressed consent, and if the deposit was paid the equivalent of money.

§ 2. A final judgment to allow for voluntary submission to the liability is not subject to entry in the national criminal record.

§ 3. The payment of a specified amount of a penalty fine for tax offence by way of voluntary surrender does not constitute grounds for repeat offenders, the stamp referred to in article 1. 37 § 1 paragraph 4.

Article. 19. [waiver by the Court from the assessment of penalties] § 1. The Court may waive the assessment of a penalty, which does not preclude the judgment of measure listed in the article. 22 § 2 paragraph 2-6 or article. 47 § 2 paragraph 2 and 3, if there are conditions for its decisions and objectives of the penalties by the met, in particular in the cases provided for in the code, and in addition: 1) for tax crimes – punishable not exceeding 3 years or a lighter penalty, when the degree of social harmfulness committed action is not significant; provision shall not apply to the offender committed tax under the conditions referred to in article 1. 37 § 1 or article. 38 paragraph 2, subject to article 22. 37 § 2 and 3 and article. 38 § 3;

2) for misdemeanors in tax cases worthy of special consideration, taking into account the nature and circumstances of committing tax offenses, property and personal conditions of the offender and his behavior after the Commission of the offense.

§ 2. If in connection with a crime or an offence was tax revenue loss of public duties, the Court may waive the assessment of a penalty or measure referred to in art. 22 § 2 paragraph 2-6 or article. 47 § 2 paragraph 2 and 3 only if the due amount has been fully paid before judgment.

§ 3. By way of derogation from the assessment of a penalty, the Court may also depart from the judgment of the measure, at least in terms of his ruling was mandatory; provision shall not apply if the forfeiture applies to the items referred to in article 1. 29 (4).

§ 4. In the proceedings in relation to the absent the decision as to punishment, measure or any other measure may be limited to the forfeiture of items.



Chapter 3 fiscal Offences Art. 20. [the application of the provisions of other laws] § 1. Tax offences do not apply the provisions of the general part and chapter XXXVIII of the criminal code, subject to § 2.

§ 2. The provisions of article 4. 18 § 2 and 3, article. 19, art. 20, art. 21 § 2 and 3, article. 22-24, art. 27 § 1, article. 40 section 1, art. 41, art. 43 § 2, art. 43 c, art. 57, art. 58 § 1 and 2a, art. 60 § 1 and 2, article. 62, art. 63, art. 66 section 1, art. 67. 68, art. 69 § 1 and 2, article. 70, art. 72-77, art. 78 section 1 and 3, article. 80 § 1 and 3, article. 81-83, art. 85, art. 86 § 1a, 2 and 3, article. 87, art. 88, art. 89, art. 89A § 3, first sentence, article. 90, art. 93b-93 g, art. 103 section 1, art. 106. 107. 108. 114. 114a spacer, and indicated in the other provisions of this chapter, the provisions of the general part of the Criminal Code shall apply mutatis mutandis to the offences the Government; to the soldiers who have committed a criminal act as a tax offence, shall apply mutatis mutandis the provisions of articles as well. 318, article. 321. 322 § 1 and 3, article. 323. 324 section 1, art. 326-333, art. 335. 336 of the criminal code.

§ 3. In the case referred to in article 4. 21 § 3 of the criminal code, the Court may also waive the assessment of a penalty or measure referred to in art. 22 § 2, paragraph 2, 3, 5 and 6 of this code, unless the forfeiture applies to the items referred to in article 1. 29 (4).

§ 4. Mentioned in the article. 23 of the criminal code the condition "voluntary basis" does not apply to tax offences.

§ 5. In the case referred to in article 4. 27 § 1 of the Criminal Code permitted the experiment applies only to economic or technical experiment.

§ 6. Listed in § 2 and art. 21 § 3, article. 26 paragraph 4, art. 40 § 1 and article. 45 the provisions of the general part of the Criminal Code shall apply mutatis mutandis to the persons referred to in art. 53 § 36, who have committed tax offences, unless the part of the military criminal code contains different general provisions.

Article. 21. [an attempt to tax offences] § 1. An attempt to tax offences an offence not exceeding a year in prison or a lighter penalty is punishable only when the code so provides.

§ 2. For attempted can impose a penalty of not more than two-thirds of the upper limit of the legal risks for the offence.

§ 3. To attempt to apply mutatis mutandis the provisions of articles as well. 13, 14 § 2 and art. 15 of the criminal code; provision of art. 20 § 4 of the code shall apply mutatis mutandis.

Article. 22. [Catalogue of penalties, criminal measures and protective measures for tax offences] § 1. Penalties for tax offences are: 1) fine in daily rates;

2) punishment restriction of liberty;

3) imprisonment.

§ 2. Criminal measures are: 1) the voluntary submission;

2) forfeiture of items;

3) download the monetary equivalent of the forfeiture of items;

4) forfeiture of financial gain;

4A) to download the equivalent monetary forfeiture of financial gain;

5) the prohibition of a particular business activity, performing a specific profession or seizing particular positions;

6) enter judgment to the public;

7) deprivation of public rights;

8) measures related to submission of the perpetrator attempt: a) conditional remission of the criminal proceedings, b) conditional suspension of enforcement of a sentence, c) conditional release.

§ 3. Precautionary measures are: 1) the electronic control of the place of stay;

2) therapy;

3) drug therapy;

4) at psychiatric;

5) forfeiture of items;

6) prohibitions listed in § 2 paragraph 5.

Article. 23. [daily rate] § 1. By a fine, the Court shall determine the number of rates and the amount of one daily rate; If the code does not provide otherwise, the lowest number of bids is 10, the highest-720.

§ 2. The judgment of prescriptive can impose a fine within the limits not exceeding the amount of 200 daily rates, unless the code provides for a lighter penalty.

§ 3. In determining the rate of the daily, the Court shall take into account the income of the offender, the conditions of personal, family, property and earning potential; daily rate may not be less than one-thirtieth part of the minimum wage nor more than its czterystukrotności.

Article. 24. [the responsibility of flight check] § 1. For a fine against the offender to the tax, in whole or in part, the responsible alternative, a natural person, a legal person or organizational unit without legal personality, which separate the provisions confer legal capacity, if the perpetrator of the criminal act is a Deputy of the entity carrying out his case as an agent, trustee, employee or in any other capacity, and replaced with the entity he or could benefit from tax offences committed any pecuniary advantage.

§ 2. Provision of section 1 shall apply mutatis mutandis to download the equivalent monetary forfeiture of items.

§ 3. In the event of the imposition of liability set out in connection with the dimension of a fine shall apply mutatis mutandis to article. 23 § 3.

§ 4. If the liability referred to in paragraph 1 and 2, were imposed on several stakeholders in the alternative, they shall be jointly and severally liable, unless due to the circumstances of the case the Court shall determine the scope of responsibility of each of them according to the achieved benefits.

§ 5. Regardless of the imposition of liability set out in connection the Court requires an entity that has obtained pecuniary advantage, to return, in whole or in part, to the Treasury or local government unit; This does not apply to material benefits to be recovered for the benefit of another authorized entity.

Article. 25. [limitation of liability set out in connection] § 1. Liability set out in connection do not apply to State budgetary entities referred to in the provisions of the public finance.

§ 2. The responsibility of the flight check does not charge.

§ 3. The responsibility of the flight check does not expire: 1) in the event of the death of the offender sentenced after final judgment;

2) if the penalty or measure download equivalent monetary forfeiture of items not performed due to the absence of the accused in the country.

Article. 26. [punishment of restriction of liberty for a crime tax] § 1. Government if the offence is punishable, the Court may order the penalty of restriction of liberty, in particular if the rules at the same time, a criminal agent mentioned in the article. 22 § 2 paragraph 2 – 6, which does not prevent the infliction also fine looming behind this crime next to imprisonment.


§ 2. Administering punishment of restriction of liberty for a crime tax in connection with which there has been a depletion of public duties and the amount of the import duties not paid, the Court shall determine also the obligation to pay her in full within the prescribed period.

§ 3. Provision in § 1 shall not apply to the offender committed tax under the conditions referred to in article 1. 37 § 1 or article. 38 paragraph 2, subject to article 22. 37 § 2 and 3 and article. 38 § 3.

§ 4. To the penalty restrictions of freedom shall apply mutatis mutandis also to article. 34 and article. 35 of the criminal code.

Article. 27. [imprisonment for tax offence] § 1. If the code does not provide otherwise, the imprisonment lasts short as 5 days, the longest period – 5 years; measures in the days, months and years.

§ 2. The penalty of military arrest lasts short as 5 days, the longest period-2 years; measures in the days, months and years.

Article. 28. [Kara extremely obostrzona] § 1. If the code provides for a reduction in or the extraordinary tightening the upper limit of the legal risks in the event of the total threat of penalties referred to in article 5. 22 § 1, lowering or extraordinary tightening refers to each of these penalties.

§ 2. Kara extremely obostrzona not exceed 1080 daily rates of a fine, 2 years of restriction of liberty or imprisonment for 10 years; penalty of restriction of liberty imposed in the months and years to come.

Article. 29. [forfeiture of items with tax offences] the forfeiture of items includes: 1) item directly from tax offences;

2) tool, or any other item which is movable, that has served or were designed for committing the offence of the tax;

3) packaging and subject matter connected with the subject of tax offences in such a way that you can not make their solutions without damaging any of these items;

4) item, the production, possession, trading, storage, transport, transfer or transmission is strictly prohibited.

Article. 30. [the circumstances justifying the confiscation of items from tax offences] § 1. The Court may order the forfeiture of objects only in the cases provided for in the code, and rules, if the code so provides.

§ 2. In the cases referred to in article 1. 54 § 1 and 2, article. 55 § 1 and 2, article. 56 section 1 and 2, article. 63 § 1 – 6, articles. 64 § 1 – 6, articles. 65 § 1 and 3, article. 66 section 1, art. 67 § 1 and 2, article. 68 § 1 and 2, article. 69 § 1-3, art. 69A, paragraph 1, article. 70 paragraph 1, 2 and 4, art. 72, art. 73 § 1 and article. 73A § 1 and 2 you can order forfeiture of the items referred to in article 1. 29 1-3.

§ 3. In the cases referred to in article 1. 86 § 1-3, art. 87 § 1-3, art. 88 section 1 and 2, article. 89 section 1 and 2, article. 90 § 1 and article. 91 § 1 and 3 is the forfeiture of items listed in the article. 29, paragraph 1 or 2, and you can also order forfeiture of the items listed in article 1 (2). 29 PTS 3.

§ 4. In the case referred to in article 4. 106 d § 1 is the forfeiture of currency values or national means of payment, and you can also order the forfeiture of other objects, referred to in article 1. 29 1-3.

§ 4a. (repealed).

§ 5. In the cases referred to in article 1. 107 § 1-3 is the forfeiture document or game of chance, slot machine or plant, as well as their cash and prizes, which, on the basis of this document are grającemu, as well as the means obtained from the sale of the participation in the game or paid rates. That provision shall apply mutatis mutandis also in the cases referred to in article 1. 107a § 1, article. 108 section 1, art. 109. 110. § 5a. Equipment sales or slot machines, for which the Court has not ordered the destruction, is permissible only to entities that have obtained concessions or authorisation to organise the games.

§ 6. In the cases referred to in § 2-4 is the forfeiture of items referred to in article 1. 29 (4).

Article. 31. [forfeiture of items derived from tax offences not owned by the offender] § 1. The Court may order or ruling the forfeiture of items referred to in article 1. 29, paragraph 1, 3 and 4 in the cases provided for in the code, even if these items are not the property of the offender.

§ 1a. The Court may order forfeiture of the items referred to in article 1. 29, paragraph 2, which are not the property of the offender, if the owner or other person entitled as a result of negligent in the circumstances provided or could provide that they can be used or be intended to commit a crime.

§ 2. The forfeiture of items is, if they are owned by a third party, and the offender has obtained it by means of offence as a crime or a misdemeanor.

§ 3. The forfeiture of items is also, if: 1) the decision of his would be disproportionate to the seriousness of the crime tax;

2) paid amount, in the case concerning the subjects at risk of forfeiture, unless this duty is disproportionately low for the amount of the monetary equivalent of the forfeiture of objects or forfeiture applies to the items referred to in article 1. 29 section 4 or which have been specifically adopted instigates.

§ 4. Items covered by the forfeiture of become the property of the State Treasury as soon as the decision has become final.

§ 5. The Court, ruling the forfeiture of items, in particular, alcoholic beverages, cosmetics or medicinal products, may order its destruction in whole or in part, if the sale of such items is not possible, significantly hindered or not justified, or if these items do not match the conditions of the marketing authorisation in the country specified in separate regulations.

§ 6. Execution of the Court decision on forfeiture of tobacco by their destruction.

§ 7. The cost of the destruction of the items the forfeiture has been ordered shall be borne by the perpetrator of the criminal act.

Article. 32. [the equivalent of the monetary forfeiture of items with tax offences] § 1. If the decision in whole or in part, of forfeiture referred to in article 2. 29, when the item has been destroyed, lost, hidden or other reasons of fact or law may not be covered in possession, the Court shall order the criminal monetary equivalent download measure the forfeiture of items, unless the forfeiture applies to the items referred to in article 1. 29 (4).

§ 2. If the monetary equivalent of the forfeiture of items you cannot determine exactly, it means approximately.

§ 3. If you report the crime to the IRS took part a few people, they are jointly and severally liable for the payment of the monetary equivalent of the forfeiture of items.

§ 4. Provision of art. 31 § 4 shall apply mutatis mutandis.

Article. 33. [forfeiture of financial gain derived from the crime tax] § 1. If the offender has reached with tax crimes, even if indirectly, non-pecuniary advantage forfeited items referred to in article 1. 29 paragraph 1 or 4, the Court shall order the forfeiture of criminal measure this benefit. If the decision means criminal forfeiture of financial gain is a criminal agent download equivalent.

§ 2. In the event of a conviction for a criminal offence, the Government which commit the offender has reached, even if indirectly, pecuniary advantage high-value, it is considered that the property that the perpetrator took the possession or to which it has obtained any title at the time of the offence or after the tax Commission, for the moment at least in terms of by judgment, provides pecuniary advantage obtained from tax offence, unless the perpetrator or another person concerned furnishes proof to the contrary.

§ 3. If the property constituting the benefit obtained from committing the offence referred to in paragraph 2, has been moved to the natural person, legal entity or an organizational unit without legal personality, or in any legal title, believes that the things which are in the possession of the essential this person or entity and its property rights belong to the offender, unless on the basis of the circumstances of their acquisition could not be assumed that property, even if indirectly, came from the criminal act.

§ 4. The provisions of § 2 and 3 also apply when you have made the activities pursuant to the provision of art. 131 section 4 by securing the imminent forfeiture of financial gain and the enforcement of the measure. The person or entity to which it applies the presumption laid down in section 3, you may experience an action against the State Treasury of rebutting the presumption; by the time a final decision enforcement procedure shall be suspended.

§ 5. In the event of joint ownership is the forfeiture of the share belonging to the offender, or the monetary equivalent of the share.

§ 6. The center of the criminal forfeiture of property benefits or download its monetary equivalent is not, if the benefit of the property shall be reimbursed to another eligible entity.

§ 7. Subject to forfeiture of property benefit or to download the equivalent money goes on the ownership of the State Treasury as soon as the judgment has become final, and, in the case referred to in paragraph 4, second sentence, from the time when the judgment dismissing an action against the State Treasury.


Article. 34. [the prohibition of specific economic activities and the deprivation of public rights] § 1. The prohibition of a specific economic activities and public rights deprivation can act only when the code so provides.

§ 2. The Court may order the measure of criminal prohibition of specified economic activities in the cases referred to in article 1. 38 § 1 and 2 and in the case of a conviction the offender a felony tax referred to in article 1. 54 section 1, art. 55 section 1, art. 56 section 1, art. 63 § 1-5, art. 64 § 1 – 6, articles. 65 section 1, art. 66 section 1, art. 67 § 1 and 2, article. 68 § 1 and 2, article. 69 § 1-3, art. 69A, paragraph 1, article. 70 paragraph 1, 2 and 4, art. 72, art. 73 section 1, art. 73A, paragraph 1, article. 76 section 1, art. 77 section 1, art. 78 section 1, art. 82 section 1, art. 83 section 1, art. 85 § 1 and 2, article. 86 § 1 and 2, article. 87 § 1 and 2, article. 88 section 1 and 2, article. 89 section 1 and 2, article. 90 § 1 and 2, article. 91 section 1, art. 92 section 1, art. 93, art. 97 section 1 and 2, article. 100 section 1, art. 101 section 1, art. 102 section 1, art. 103 section 1, art. 104 § 1, article. 106 c § 1, article. 106 d section 1, art. 106j § 1, article. 107 § 1-3, art. 107a § 1 and article. 110. § 3. Deprivation of public rights, the Court may decide in the cases referred to in article 1. 38 § 1 and 2 in the event of a conviction to imprisonment for not less than 3 years old.

§ 4. The prohibitions listed in article 1. 22 § 2 paragraph 5 and the deprivation of public rights rules in years, from year to year 5.

Article. 35. [Application of the judgment to the public] in appropriate cases, the Court may decide to provide to the public in the manner specified by them.

Article. 36. [Special leniency] § 1. With extraordinary leniency, the Court may: 1) impose penalty of restriction of liberty, if the tax offense is punishable; provision of art. 26 § 2 shall apply;

2) waive the assessment of penalties and order criminal measure mentioned in the article. 22 § 2 paragraph 2-6;

3) waive the assessment of measure, at least in terms of his ruling was mandatory; provision of art. 19 § 3, second sentence, shall apply.

§ 2. If in connection with a criminal offence has been public duties depletion tax and before judgment due payment has been fully paid, extraordinary leniency can rely on the ruling just fine not exceeding half of the upper limit of the legal threats as provided for by the assigned tax crime, which does not preclude the judgment of criminal measures listed in article 4. 22 § 2 paragraph 2-6, provided for the offence.

§ 3. The Court applies special leniency, and can even conditionally suspend its execution in relation to the offender that interacts with another person or persons in the Commission of a crime, tax if revealed before a pre-trial all the relevant information about these people and the circumstances of its Commission.

§ 4. Provision in § 3 shall not apply, if the perpetrator: 1) called upon to explain or testify, confirmed in case of tax offence disclosed by the information;

2) directed the implementation of tax offences disclosed;

3) using the dependence of another person than myself, ordered her execution revealed tax offences;

4) induced another person to commit a crime to direct tax against it proceedings for the criminal.

§ 5. The conditional suspension of the execution of penalties, referred to in paragraph 3, shall not apply to an offender referred to in article 1. 37 § 1 paragraph 2 and 5.

Article. 37. [the circumstances justifying the application of the extraordinary restrictions on penalties] § 1. The Court applies special tightening penalties, if the perpetrator: 1) commits an offence of intentionally causing the depletion of public duties tax high-value or commits the offence intentionally, and the value of the tax subject criminal act is large;

2) has done with the Treasury commit crimes a steady source of income;

3) commits two or more offences, before fell the first judgment, even if invalid, as to any of them, and each of these acts exhausts the tax offense specified in this provision, and the intervals between them are not long;

4) sentenced for an intentional crime tax to imprisonment or penalty of restriction of liberty or a fine, within 5 years after at least 6 months imprisonment or restriction of liberty or the penalty of 6 months after the payment of a fine of at least 120 daily rates make intentionally wrong tax of the same kind;

5) commits an offense, acting Treasury in an organised group or in relation to tax offences;

6) commits an offense, using or threatening violence Government immediately using it or acting jointly with another person who uses violence or threatens immediate use;

7) by abuse relationship or the use of a critical position brings another person instigates as a tax offence.

§ 2. The provisions of § 1 paragraphs 1 and 3 shall not apply if, in connection with a crime and has been public duties depletion tax payable amount has been paid in full prior to the closure of the pleadings at first instance.

§ 3. Provision of § 1 paragraph 5 shall not apply if the offender has withdrawn from participation in an organized group or association and revealing before law enforcement authority relevant circumstances of the intended tax offences, prevented his Commission.

§ 4. In the cases referred to in § 1 paragraph 3 the Court only once for all converging tax offences on the basis of the provision, which the stigmas each of them low, within the limits laid down in article 4. 38 § 1 or 2.

Article. 38. [imprisonment for extraordinary obostrzeniu penalty] § 1. Using the extraordinary tightening penalties, the Court imposes imprisonment: 1) for up to 6 months, or restriction of liberty penalty if the crime tax is at risk only fines up to 360 daily rates, which does not exclude the assessment also fine looming for this crime;

2) a year, or restriction of liberty penalty if the crime tax is at risk only fines exceeding 360 daily rates, which does not exclude the assessment also fine looming for this crime;

3) laid down for assigned revenue offence of not less than 1 month to the upper limit of the legal threats increased by half, which does not exclude the assessment with the same obostrzeniem also fine looming behind this crime next to imprisonment.

§ 2. Using the extraordinary tightening penalties, the Court imposes imprisonment of not less than 3 months to the upper limit of the legal risks of increased twice, which does not exclude the assessment up to the upper limit of the legal threats increased by half also fine looming for the offence if the offender commits the offence specified in the: 1) art. 54 section 1, art. 55 section 1, art. 56 section 1, art. 63 § 1-5, art. 65 section 1, art. 67 § 1, article. 69A, paragraph 1, article. 70 paragraph 1, 2 and 4, art. 73A, paragraph 1, article. 76 section 1, art. 77 section 1, art. 78 section 1, art. 86 § 1 and 2, article. 87 § 1 and 2, article. 90 § 1, article. 91 § 1 and article. 92 § 1, and the amount of reduced public duties or the value of the criminal act is United;

2) (repealed).

§ 3. In the case referred to in § 1, paragraph 1 or 2 shall apply mutatis mutandis provision art. 26 paragraph 2, and, in the case specified in § 2 shall apply mutatis mutandis provision art. 37 § 2 or 3.

Article. 39. [Kara total tax offences] § 1. The Court penalising a total from the highest of the penalties imposed for individual tax offences to their sum, not exceeding however 1080 daily rates of the fine, 2 years of restriction of liberty or 15 years in prison; penalty of restriction of liberty imposed in the months and years to come.

§ 2. In the event of a conviction for a criminal offence and Treasury converging crime referred to in another Act, the Court penalising a total on the principles set out in this code; provision of art. 43 § 1 of the Criminal Code shall apply mutatis mutandis.

Article. 40. [string of Government crimes] § 1. If the offender under the conditions referred to in article 1. 85 of the criminal code commits two or more strings of Government crimes referred to in article 1. 37 § 1 paragraph 3 or the string of Government crimes and tax crime, the Court shall order the penalty total, using the provisions of the Criminal Code of the confluence of the criminal offences and criminal sanctions and measures about connecting.

§ 2. If the offender has been convicted of two or more decisions of tax offences belonging to the fiscal offences referred to in article 1. 37 § 1 paragraph 3, imposed in the judgment, the total punishment may not exceed the dimension limits referred to in article 1. 38 § 1 or 2.

§ 3. Kara total restriction of liberty may not exceed 18 months, and the total penalty fines may not exceed 1080 daily rates. In determining the daily again, the Court is guided by the indications referred to in article 3. 23 § 3.


Article. 41. [Conditional remission of criminal proceedings] § 1. The conditional remission of criminal procedure can be applied to the offender of the tax, unless the offence had been committed under the conditions referred to in article 1. 37 § 1 paragraphs 1-3, 5-7, or in the article. 38 paragraph 2, subject to article 22. 37 § 2 and 3 and article. 38 § 3.

§ 2. They write off conditionally criminal proceedings for an offence in connection with which the Government there has been a depletion of public duties and the amount of the import duties not paid, the Court shall determine also the obligation to pay her in full within the prescribed period.

§ 3. The Court may also take conditionally terminated criminal proceedings, if the perpetrator during the attempt to evade from a specific obligation to pay public debts.

§ 4. The provisions of § 2 and 3 shall apply mutatis mutandis if: 1) the conditional suspension of sentence;

2) conditional release.

Article. 41A. [Conditional suspension of sentence] § 1. The conditional suspension of sentence shall not apply to an offender referred to in article 1. 37 § 1 paragraph 2 and 5, unless there is an exceptional case, justified by the particular circumstances.

§ 2. In the case of conditional suspension of sentence of imprisonment to the offender referred to in article 1. 37 § 1 paragraph 2 and 5 period trying to is from 3 to 5 years, and supervision is mandatory.

Article. 42. [conditional release of incarcerated] § 1. If the offender convicted of an intentional crime tax to imprisonment committed within 5 years after completing at least one year the penalty deliberately wrong tax of the same kind, the Court may conditionally release after serving two-thirds of the sentence.

§ 2. Offender referred to in article 1. 37 § 1 paragraph 2 and 5 can be conditionally release after serving three quarters of the sentence.

§ 3. Provision of section 1 shall apply mutatis mutandis to the sum of two or more non-combining penalties involving deprivation of liberty, which condemned to take place successively; provision of section 1 shall apply if at least one of the offences was committed in specific there.

§ 4. If found guilty is the person referred to in paragraph 2, the period of trying to be not less than 3 years.

Article. 43. [forfeiture of objects as a precautionary measure] § 1. Forfeiture of the items mentioned in the article. 22 § 3 paragraph 6, you can decide the title of the precautionary measure, if: 1) the offender has committed a criminal act in a State of insanity —;

2) social harmfulness and criminal act is negligible;

3) uses a conditional remission of criminal proceedings;

4) there is a circumstance excluding punishment of the offender;

5) applied art. 5 § 2.

§ 2. The provisions on forfeiture of objects called the precautionary measure shall apply mutatis mutandis in the case does not proceed to undetected.

§ 3. Provision of art. 31 § 4 shall apply mutatis mutandis.

§ 4. If the offender has committed a criminal act in a State of insanity —, the Court may order the title of the measure also the prohibition of a particular business activity, performing a specific profession or deal with a particular position, when this is necessary for the protection of the legal order.

§ 5. Listed in § 4 prohibition is no deadline; the Court has waived the ban, if the reasons for its decision.

Article. 44. [limitation of criminal tax offenses] § 1. The punishment of tax crime ceases if since its Commission have passed years: 1) 5-when the Act constitutes a criminal offence punishable by a penalty of a fine, Government restriction of liberty or imprisonment not exceeding 3 years;

2) 10-when the Act constitutes a criminal offence punishable tax exceeding 3 years.

§ 2. The punishment of tax crime of diminished or exposure to the depletion of public duties is terminated even if there has been a limitation of the claims.

§ 3. In the cases provided for in paragraph 1 or paragraph 2 the limitation period for tax offenses of diminished or exposure to the depletion of public duty begins at the end of the year, the payment deadline expired. If the offender committed a tax the depletion of or exposure to a depletion of duty, it shall begin to run from the date on which the customs debt is incurred; If it is not possible to determine the date of a customs debt, the limitation of the tax crime begins from the date of the earliest in which the existence of a customs debt has been established.

§ 4. In the cases provided for in § 1 or 2, if you make a tax offence depends on the occurrence specified in the code, the limitation period begins from the time when the result came.

§ 5. If during the period provided for in paragraph 1 or paragraph 2 of the proceedings against the offender, punishment committed by him tax offence specified in § 1 paragraph 1 shall terminate on the expiry of 5 years, and the tax offense specified in § 1 paragraph 2 – with the passage of 10 years since the end of the period.

§ 6. Should the final decision of the limitation period shall run from the date of the judgment in the matter, unless the punishment of tax offences already ceased.

§ 7. The Statute does not run if the recipe of the Act does not allow for the initiation or continuation of the proceedings in the case of tax offence.

Article. 45. [limitation of the implementation of the measures, safeguards and expungement] § 1. To the limitation of the implementation of the measures referred to in article criminal. 22 § 2 paragraph 2 to 7 shall apply mutatis mutandis to article. 103 § 1 paragraph 3 of the criminal code.

§ 1a. The precautionary measures referred to in article 1. 22 § 3 shall not be performed if the decision has become final or have passed 10 years.

§ 2. To smear a conviction in respect of the measures referred to in article 1. 22 § 2 paragraph 2 to 7 shall apply mutatis mutandis to article. 107 section 6 of the criminal code.



Chapter 4 tax Offences Art. 46. [exclusion of application of the provisions of the code of offences] To tax offences do not apply the provisions of the general part of the code.

Article. 47. [Catalogue of sanctions and measures for tax offences] § 1. The penalty for tax offenses is a fine specified amount.

§ 2. Criminal measures are: 1) the voluntary submission;

2) forfeiture of items;

3) download the monetary equivalent of the forfeiture of items.

§ 3. To measure download equivalent monetary forfeiture of items shall apply mutatis mutandis to article. 31 § 4 and art. 32. paragraph 4. Forfeiture of the items specified in § 2 paragraph 2, you can decide the title of the precautionary measure; the provisions of article 4. 31 § 1, article. 43 § 1 paragraphs 1, 2 and 4 and § 2 and 3 shall apply mutatis mutandis.

Article. 48. [fine, mandate penalty for tax offences] § 1. A fine may be imposed range from one tenth to 20 the amount of the minimum wage, unless the code provides otherwise.

§ 2. Mandate of the criminal can be applied a fine within the limits not exceeding double the amount of the minimum wage.

§ 3. The judgment of prescriptive can impose a fine within the limits not exceeding ten times the amount of the minimum wage.

§ 4. By a fine or by imposing her mandate, it shall take into account the property relationships and family of the offender and his income and earning potential.

§ 5. In the case of detention of a person suspected of committing tax offences, in accordance with article 5. 244-248 of the code of criminal procedure, against the sentence of a fine, the Court shall include a period of actual imprisonment, rounding to a full day, with one day of actual deprivation of liberty is equivalent to a fine in the amount from one pięćsetnej to one fiftieth the upper limit of the legal risks a fine.

Article. 49. [forfeiture of items with tax offence] § 1. To forfeiture of items shall apply mutatis mutandis the provisions of article 4. 29, art. 30 § 1 and 6 and art. 31, but it does not cover transport measure which is the subject of referred to in article 1. 29, paragraph 2, unless it has been specially adopted instigates as a tax offence, misdemeanor tax crime or offense.

§ 2. In the cases referred to in article 1. 54 section 3, art. 55 section 3, art. 56 section 3, art. 63 § 7, art. 64 § 7, art. 66 section 2, art. 67 § 4, art. 68 section 3, art. 69A § 2, art. 70 section 5, art. 73 section 2, art. 73A § 3, article. 86 § 4, art. 87 paragraph 4, art. 88 § 3, article. 89 section 3, art. 90 section 3, art. 107 section 4 and art. 107a § 2 you can order forfeiture of the items referred to in § 1.

§ 3. In the cases referred to in article 1. 65 paragraph 4 and article. 91 section 4 you can order forfeiture of the items referred to in paragraph 1, if the offence was committed intentionally.

§ 4. In the case referred to in article 4. 106 d § 2 is the forfeiture of currency values or national means of payment, and you can also order the forfeiture of other objects referred to in § 1.

Article. 50. [the total fine for tax offences] § 1. If at the same time, rules about punishment for two or more offences, the Court measures including fines of up to the upper limit of the legal threats increased by half, which does not preclude the judgment of other measures in the confluence of the offense.


§ 2. If you punish for two or more tax offences committed before the release of the first judgment, execution is subject to najsurowsza punishment; implementation are also subject to other measures ordered in each of the decisions.

Article. 51. [limitation of criminal records of the tax offense] § 1. The punishment of tax offense shall cease, if from time of its Commission ended the year. The provisions of article 4. 44 § 2 – 4 and 6 – 7 shall apply mutatis mutandis.

§ 2. If the period provided for in section 1 of the proceedings against the offender, punishment committed by him tax offense shall terminate on the expiration of 2 years from the end of the period.

§ 3. The penalty or a penalty that is mentioned in the article. 47 § 2 paragraph 2 and 3 shall not be subject to execution, if from the date when the judgment it's been 3 years.

§ 4. The measure referred to in article 1. 47 § 3 shall not be performed if the decision has become final it's been 3 years.

Article. 52. [Punishment or penalty deemed void and expungement] § 1. The judgment of the penalty or measure referred to in art. 47 § 2 paragraph 2 and 3 shall be deemed to be waived at the end of two years of implementation, the donation or limitation of their performance, except that the code provides otherwise.

§ 2. If you withdraw from the assessment of penalties or a criminal expungement occurs within one year from the issuance of a final judgment.

§ 3. If punished after the commencement, but before the expiry of the period provided for in § 1 again committed the crime tax, tax offence, offence, for which he was sentenced to a penalty or a penalty that is mentioned in the article. 22 § 2 paragraph 2 – 7 and 8 (b). (b) or article. 47 § 2 paragraph 2 and 3, or in the event of a withdrawal from their assessment, it is only the simultaneous seizure of all skazań.

§ 4. The imposition of a fine by the mandate of the criminal shall be deemed to be waived at the end of year payment or download this fine or the limitation of its implementation.



Chapter 5 Explains the statutory expressions of Art. 53. [Definitions] section 1. Criminal behavior is unlawful conduct set out in the code, even if it was not tax offences or misconduct. Determination of the criminal act as a tax offence or tax offences may only occur in this code.

§ 2. Tax offence is a criminal by the code under penalty of a fine of daily rates, restriction of liberty or imprisonment.

§ 3. Tax offence is a criminal by the code under penalty of a fine specified in amount, if the amount of reduced or exposed to prejudicial to public duties or the value of the action does not exceed five times the amount of the minimum salary in the time when it was committed. Tax offence is also another criminal, if the code so provides.

§ 4. The minimum wage is a salary established on the basis of the Act of 10 October 2002, the minimum wage for the work (Journal of laws No. 200, poz. 1679, 2004 # 240, poz. 2407 and 2005 No 157, item. 1314).

§ 5. The criminal threat is a threat of punishment provided for in the corresponding provision of title and chapter II-Part special, determining the type of tax offences or misconduct.

§ 6. The statutory threshold referred to in the title and in section II-Part special, this is the amount referred to in paragraph 3, first sentence.

§ 7. In the assessment of the degree of social harmfulness criminal act takes into account the type and nature of the affected or violated good, importance of the violated by the offender financial obligations, reduced height or exposed to prejudicial to public duties, manner and circumstances instigates, as well as the form of intention, motivation of the offender, the nature of the rule infringed the precautionary rules and degree of the violation.

§ 8. Within the meaning of the code of minor accident is a criminal as a tax offense, that in a particular case, due to its particular circumstances, both the and symptoms – contains the low degree of social harmfulness, in particular when diminished or vulnerable to depletion of public-law duty does not exceed the statutory threshold of paragraph 6, and the manner and circumstances instigates do not indicate a blatant disregard for the legal and financial policy by the offender or the precautionary rules required in the circumstances , or the offender retaliates criminal act whose object shall not exceed the amount of small value, it does so with motives worthy of inclusion.

§ 9. Within the meaning of the code of the territoriality principle, referred to in article 1. 3 § 2, also includes outside the territorial sea exclusive economic zone, in which the Republic of Poland on the basis of law and in accordance with international law, exercises the rights relating to the research and exploitation of the seabed and its subsoil and their natural resources.

§ 10. For the ship it is also considered a fixed platform located on the continental shelf.

§ 11. Tax offence against essential Polish State's financial interests, as referred to in article. 3 § 3, it is such a tax crime, that threatens the State Treasury the creation of prejudice to financial at least ten times the value.

§ 12. Tax offences of the same kind are tax offences referred to in this chapter of the code; tax crimes of violence or threat of its use shall be deemed to be tax offences of the same kind.

§ 13. Material or personal benefit is a benefit both for myself and for someone else.

§ 14. Low value is the value that at the time of the offence does not exceed dwustukrotnej the amount of the minimum wage.

§ 15. A large value is the value that at the time of the offence exceeds the pięćsetkrotną height of the minimum wage.

§ 16. Great value is the value that at the time of the offence exceeds the tysiąckrotną height of the minimum wage.

§ 17. If the code provides otherwise, as the value of the offence shall be its market value, determined according to the average market price on the territory of the Republic of Poland, and in the absence of these data-based estimate. Value determines the time instigates, and when it cannot determine the time his disclosure, unless the law provides otherwise.

§ 18. Within the meaning of the code of the transport agent is an object used for the carriage of persons or goods, in particular: a road vehicle, a railway transport, trailer, trailer, vessel and aircraft.

§ 19. A juvenile is a person who at the time of the criminal act does not at least 21 years old and have jurisdiction in first instance for 24 years.

§ 20. A document is any object or any other written medium, which is referred to the right, or that because of the content it provides evidence of the law, the legal relationship or the circumstances of the relevant law.

§ 21. Books are: 1) accounts;

2) tax book of revenues and expenses;

3) records;

4) registry;

5) other similar devices the standard to which the conduct is committed the Act, and in particular the records of the cash register.

§ 22. The book is unreliable, so the paper conducted in accordance with the State of the real.

§ 23. The book of bad is a book carried out in accordance with the provision of the law.

§ 24. (repealed).

§ 25. (repealed).

§ 26. Within the meaning of the code of public-law claim is the amount the State or self-government, subject to tax offences or tax offences; the State duty is a tax which is the revenue of the State budget, the amount payable in respect of the settlement of granted subsidies or subsidies or duty, and local Government duty-tax which the income Government entities or charge in respect of the settlement provided a grant or subsidy.

§ 26a. Within the meaning of the code established under public law duty, including tax, is also receivable as income the general budget of the European communities or budgets managed by the European communities or on their behalf, in the sense of binding the Republic of Poland law of the European Union, which is the subject of tax offences or misconduct.

§ 27. Public-law duty of depleted deed prohibited this is expressed by number monetary amount, from which the payment or declare payment in whole or in part, the person liable has waived and, in fact, the financial injury occurred.

§ 28. Exposure to curtail public duties Act prohibited this is causing a particular danger, such depletion – which means that the existence of prejudice to financial is highly likely, but does not have to be.


section 29. The provisions of § 27 and 28 shall apply mutatis mutandis to the following expressions: "the amount of unpaid tax", "not due reimbursement or remission of customs duty payable to pay", "not due a refund of tax", "does not charge tax", "do not contribute within tax", "tax", "tax withheld do not contribute", "tax" and "payment of or downloading of undue, excessive or used in accordance with the intended purpose of the grant or subsidy."

§ 30. Used in Chapter 6 of the code specify, in particular: "the examinations", "Declaration", "tax information", "toll collector", "tax inspection", "the tax obligation", "tax", "taxable person", "the payer", "tax refund" shall have the meaning given to them in the Act of 29 August 1997 – tax (Dz.u. of 2012.749, as amended), except that the term "tax" means also an advance on tax, tax installment, as well as fees and other similar State budget receivables niepodatkowe daninowym; the term "taxable person" means the person liable to pay the fees and niepodatkowych charges the State budget of a similar nature daninowym.

section 30a. Used in Chapter 6 of the code, the term "taxpayer" includes an entity obligated to pay royalties referred to in § 26a.

§ 30b. [1] as used in Chapter 6 of the code: "paying agent", "operator" and "intermediate recipient ' shall have the meanings assigned to them in Section 7a of the Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2012.361, as amended).

section 30 c. Used in Chapter 6 of the code, the term "summary information" shall have the meaning assigned to it in the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended).

section 30 d. Used in Chapter 6 of the code: "intra-Community", "export", "import", "trade tax stamps", "acquisition of intra-Community", "procedure for the duty suspension arrangement", "the tax warehouse", "prepayment excise duty", "corrupted tax stamps", "excise", "tax stamps", "destroyed excise marks" shall have the meaning given to them in the Act of 6 December 2008 on excise duties (OJ of 2011 # 108, item 626, as amended).

§ 30e. Used in Chapter 6 of the code: "concentrate", "spoils" and "copper ore mining of copper and silver" have the meanings given to them in the Act of March 2, 2012, tax the extraction of certain minerals (OJ, item 362).

§ 30f. Used in Chapter 6 of the code: "financial statements", "opinion" and "report" shall have the meaning given to them in the Act of 29 September 1994 on accounting (Journal of laws of 2013.330 and 613 and 2014.768).

§ 31. Fiscal control is a control that is specified in the law of 28 September 1991 on a tax audit.

§ 31a. Control activities regarding specific tax supervision are the actions specified in the Act of 27 August 2009 of the Customs Service (Journal of laws No. 168, p. 1323, as amended).

§ 32. Used in Chapter 7 of the code specify, in particular: "customs supervision", "customs control", "temporary storage", "temporary", "customs authority", "licence", "presentation of goods to Customs ', ' customs warehouse", "warehouse", "duty", "customs territory", "customs", "customs declaration" shall have the meaning assigned to them in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ. EC-L 302 with, 19.10.1992), as last amended by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the treaties on which the European Union is founded (OJ. EU L 236 of 23.09.2003) and in Commission Regulation (EEC) No 2454/93/EEC of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ. EC-L 253, 11.10.1993), as last amended by Regulation No 1335/2003/EC of 25 July 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ. EU L 187 of 26.07.2003). The term "customs duty" shall mean "import" and "export duties" within the meaning of the Community customs code.

§ 33. Used in Chapter 7 of the code, the term "regulation pozataryfowa" means commercial policy measures laid down by the European Community under the common commercial policy the Community provisions applicable to the restriction of the provision of services, export or import of goods, such as surveillance or protection, quantitative restrictions and prohibitions of imports and exports, as well as measures for the administration of the marketing of the goods or services with foreign countries, laid down by the competent authority of the State administration.

§ 33a. If the subject of the criminal act referred to in Chapter 7 of the code of goods introduced into the customs territory of the community, by the value of the offence means the customs value of the goods.

§ 34. Used in Chapter 8 of the code specify, in particular: "kantorowa", "individual foreign exchange permit", "units in the Fund for collective investment", "control", "country", "third countries", "national means of payment", "non-resident", "non-resident in a third country", "foreign exchange trading", "foreign exchange trading with foreign countries", "securities", "resident", "authorized bank", "exchange value", "Poland", "currency convertible", "foreign means of payment", "authorized foreign exchange" shall have the meaning given to them in the Act of 27 July 2002 foreign exchange law (Journal of laws of 2012.826).

section 35. Used in Chapter 9 of the code specify, in particular: "bingo game" fantowe "drop game", "slot", "Lottery audioteksowa", "tombola", "promotional Lottery", "betting", "France", "authorisation" shall have the meaning given to them in the Act of 19 November 2009 on games of chance (Journal of laws No. 201, item 1540, as amended).

§ 35a. Whenever the law is talking about the "slot machine" or "slot game" means also "low-Prize machine" or "low-Prize Slot game" within the meaning of the Act of 19 November 2009 about gambling.

§ 36. The soldier is a person who fully active military service; the provisions of the Criminal Code relating to tax soldiers shall apply mutatis mutandis also to the soldiers of the armed forces of foreign States residing in the territory of the Republic of Poland and members of their staff, if their tax offenses or tax offences remain in connection with the exercise of official duties.

§ 37. The financial authority of a criminal investigation is this: 1) the tax office;

2) Inspector of tax inspection;

3) Customs Office.

§ 38. Non-financial contributions authority investigation is this: 1) the border guard;

2) the police;

3) internal security agency;

4) military police;

5) Central Anti-corruption Office.

§ 39. The parent body of the financial authority of a criminal investigation is this: 1), the competent customs Chamber in matters within the Office;

2) proper Ferreira – in matters belonging to the property tax, and if the investigation leads tax inspection Inspector-General Inspector of tax inspection;

3) the proper minister of public financies, if the order or decree issued the financial authority of the parent referred to in points 1 and 2.

§ 39a. [2] the parent Authority over non-investigative bodies specified in § 38 paragraph 1-3 is the Prosecutor, and of the non-financial business economy authority investigation specified in § 38 paragraph 4-the Attorney for military affairs.

§ 40. The entity held liable set out in connection is a natural person, legal person or organizational unit without legal personality, which body in the case of a crime called on the Treasury to participate in that capacity.

§ 41. The intervener is a person who, without being suspected or accused persons in the case of tax offense or misdemeanor tax, reported in the proceedings a claim to the items subject to forfeit.



SECTION II, part special chapter 6 tax Crimes and misdemeanors against the tax obligations tax and settlement in respect of the grant or subsidy Article. 54. [Hide item or the tax base] § 1. A taxable person who is avoiding, does not disclose to the competent authority or the tax base or does not consist of declarations, which exposes the depletion tax, shall be fined up to 720 daily rates or imprisonment, or both penalties.


§ 2. If the amount of tax subject to depletion is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount of tax subject to depletion does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 55. [the use of first and last name, company name or other entity] § 1. A taxable person who, in order to suppress the doing business on their own account or the true extent of this activity, first and last name, company name or other entity and thus exposes the depletion tax, shall be fined up to 720 daily rates or to imprisonment up to 3 years, or both penalties.

§ 2. If the amount of tax subject to depletion is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount of tax subject to depletion does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 56. [Application untruths or concealment of truth or failure to report a change] § 1. The taxpayer, that making tax authority, to another authority or the payer to a declaration or statement, the untruths or withholds the truth or does not fulfill the obligation of notification of the change of data covered, which exposes the depletion tax, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. If the amount of tax subject to depletion is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount of tax subject to depletion does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

§ 4. Punishment specified in § 3 are also subject to this taxpayer, that although disclosure of the subject matter or the tax base does not make within tax authority or the payer to the Declaration or declarations.



Article. 56A. [failure to submit required information about motor vehicle] § 1. A taxable person who, contrary to the obligation to not submit to the competent authority to tax information, referred to in article 1. 86A paragraph. 12 of the law of 11 March 2004 on the goods and services tax, or consists of it after the deadline or give data incompatible with the status of the real by making a deduction in accordance with the provisions of the tax on goods and services, shall be fined up to 720 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

§ 3. Shall not be subject to the punishment specified in § 1 and 2 of the taxpayer who has filed to the competent authority to tax information, referred to in article 1. 86A paragraph. 12 of the law of 11 March 2004 on tax on goods and services, after the deadline, if filing this information has occurred before: 1) the start of the checks in the field of tax on goods and services;

2) service of the notice of intent to initiate a tax inspection or control procedure during a tax audit in respect of tax on goods and services, and where does not apply to notices-prior to the initiation of such inspection or investigation, if there is no case, indicated in paragraph 1;

3 the tax proceedings) in respect of tax on goods and services, if you do not have space in the case indicated in paragraph 1 or 2.

Article. 56B. [failure to submit an application for entry in the register of intermediaries tobacco] § 1. Who, contrary to the obligations set out in article 2. 20A para. 1 and art. 20F paragraph. 2-4 of the Act of 6 December 2008 on the excise tax does not make an application for entry in the register of intermediaries tobacco or does not notify you of cessation of business as an intermediary entity tobacco, or does not notify you of changed data contained in the application for entry in the register of intermediaries tobacco or the proposal for the amendment of the entry in that register or submit an application or notification is made after the due date or is given in the data inconsistent with the State of the real , shall be fined up to 720 daily rates.

§ 2. Who, contrary to the obligations set out in article 2. 16, art. 17. 19 of the law of 6 December 2008 on the excise tax does not make the registration, notification, notification of cessation of business or does not report changes to the data contained in them, or consists of them after the deadline or give the data inconsistent with the real status, shall be fined up to 120 daily rates.

Article. 57. [non-payment of tax within] § 1. A taxpayer who persistently does not pay within the tax, shall be fined for a misdemeanor tax.

§ 2. The Court may waive the assessment of a penalty, if before the commencement of the proceedings in the case of tax offense specified in § 1 the invoice has been paid in full the tax in favour of the competent body.

Article. 58. (repealed).

Article. 59. (repealed).

Article. 60. [Failed or improper storage of the Book] § 1. Who, contrary to the obligation does not carry the book, shall be fined up to 240 daily rates.

§ 2. Who, contrary to the obligation does not store the paper in a place of business or at the place indicated by the taxable person as its head office, agency or branch, and if the conduct of the book was commissioned to the rachunkowemu or other authorized entity – in the place specified in the agreement with the Accounting Office or at the place indicated by the head of the unit, shall be fined up to 240 daily rates.

§ 3. Punishment specified in § 2 are also subject to the taxable person or a payer who does not notify the competent authority within the time limits of the book by a tax consultant, or other entity authorized to keep books in his name and on his behalf.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1-3 shall be fined for a misdemeanor tax.

Article. 61. [unreliable or faulty handling of the Book] § 1. Who leads the deceptive book, shall be fined up to 240 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

§ 3. Punishment specified in § 2 is also the one who my defective leads.

Article. 62. [offence revenue related to an invoice and receipt] § 1. Who, contrary to the obligation to not issue an invoice or receipt for performance benefits, issues them in a defective or refuses to issue them, shall be fined up to 180 daily rates.

§ 2. [3] Who invoice or Bill, referred to in § 1, the issues in a way that is unreliable or this document speaks, shall be fined up to 240 daily rates.

§ 3. Punishment specified in § 1 is also the one who, contrary to the obligation does not store the issued or receipted invoice or Bill, or proof of purchase of the goods.

§ 4. Punishment specified in § 1 is also the one who, contrary to the provisions of the Act will sell without a cash register or will not release the document from the cash register, the effect to make a sale.

§ 5. In the case of a minor, the perpetrator of the offence specified in § 1-4 shall be fined for a misdemeanor tax.

Article. 63. [tax offence related to excise duty] § 1. Who, contrary to the provisions of the Act seems to excise goods in respect of which the procedure was completed the duty suspension arrangement, without first being determination of excise marks, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. The same punishment shall be subject to, who contrary to the law comes down on the territory of the country excise without prior determination of excise marks.

§ 3. The same punishment shall be subject to, who produce outside a tax warehouse excise goods referred to in article 1. 47 paragraph 1. 1 paragraphs 1, 2, 4, or 5 of the Act of 6 December 2008 on the excise tax it seems from the warehouse of finished products or products subject to excise duty without their prior determination of excise marks.

§ 4. The same punishment shall be subject to, who escapes from a tax warehouse on the basis of a residence permit to output as a taxable person of the goods from someone else's tax warehouse outside the procedure for suspension of excise duty, the excise goods without prior determination of excise marks.

§ 5. Punishment referred to in § 1 shall be also, who allowed criminal act referred to in § 1-4 in relation to excise goods that are marked incorrectly or inappropriate excise marks, in particular, the trademarks of damaged, destroyed, falsified, przerobionymi or invalid.

§ 6. If the excise tax is a small value, the perpetrator of the offence specified in § 1-5 shall be fined up to 720 daily rates.

§ 7. If excise tax does not exceed the statutory threshold, the perpetrator of the offence specified in § 1-5 shall be fined for a misdemeanor tax.

Article. 64. [staying Unflagged excise mark products subject to such obligation] § 1. Who without written notification within the competent authority derives from a tax warehouse excise unmarked excise marks for their intra-Community supplies or exports, shall be fined up to 720 daily rates.


§ 2. The same punishment shall be subject to, who produce outside a tax warehouse grape wine obtained from grapes coming from its own crops referred to in article 1. 47 paragraph 1. 1 paragraph 2 of the Act of 6 December 2008 on excise duties, without written notification within the competent authority it seems these excise unmarked excise marks for their intra-Community supplies or exports.

§ 3. The same punishment shall be subject to, who produce outside a tax warehouse, ethyl alcohol, referred to in article 1. 47 paragraph 1. 1 section 4 of the Act of 6 December 2008 on the excise tax, the distillery legally and economically independent of any other distillery and failed under license from a third party, without written notification within the competent authority it seems these excise unmarked excise marks for their intra-Community supplies or exports.

§ 4. The same punishment shall be subject to, who produce outside a tax warehouse excise goods with the use of only of the goods on which excise duty has been paid in an amount equal to or higher than the amount of the excise duty attributable to payment of excise produced without written notification within the competent authority it seems these excise unmarked excise marks intended to make intra-Community supply or for export.

§ 5. The same punishment shall be subject to, who produce outside a tax warehouse Excise, of which has been paid a prepayment of excise duties, without written notification within the competent authority it seems these excise unmarked excise marks intended to make intra-Community supply or for export.

§ 6. Punishment specified in § 1 is also the one who without written notification within the competent authority shall include within the warehouse and free zone excise unmarked excise marks, intended for sale in the commercial units located there.

§ 7. In the case of a minor, the perpetrator of the offence specified in § 1-6 shall be fined for a misdemeanor tax.

Article. 65. [the acquisition, storage, transport of the goods which are the subject of criminal act] § 1. Who acquires, stores, transports, transfers or moves the excise goods covered by criminal act referred to in article 1. 63, art. 64 or article. 73, or assists in their disposal or the Excise shall adopt or assists in their secret shall be fined up to 720 daily rates or to imprisonment up to 3 years, or both penalties.

§ 2. Who acquires, stores, transports, transfers or moves the excise goods, which are based on the accompanying circumstances should and may believe that they are the subject of criminal act referred to in article 1. 63, art. 64 or article. 73, or assists in their disposal or the Excise shall adopt or assists in their secret shall be fined up to 720 daily rates.

§ 3. If the amount of tax subject to depletion is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 4. If the amount of tax subject to depletion does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 66. [Invalid or inappropriate tax stamps] § 1. Who excise means incorrectly or inappropriate excise marks, in particular, the trademarks of damaged, destroyed, falsified, przerobionymi or invalid, shall be fined up to 720 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 67. [Falsification or counterfeiting excise mark] § 1. Who to be produced en masse or transforms the character of excise duty or authority to receive the bands, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. Who to tax offence specified in § 1 is obtained or adopts the measures, shall be fined up to 240 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 3. Not be subject to the punishment for the offence specified in § revenue 2 the offender that he withdrew from his accomplishments, in particular destroyed or adopted measures or prevented the use of them in the future.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 68. [akcyzowymi products not marked correctly] § 1. Who does not fulfill the obligation to draw up an inventory and submit it to the confirmation of the competent authority in the case of traded outside a procedure suspension of excise duty excise untagged, tagged incorrectly or inappropriate excise marks, in particular, the trademarks of damaged, destroyed, falsified, przerobionymi or invalid, shall be fined up to 720 daily rates.

§ 2. The same punishment shall be subject to, who does not fulfill the obligation excise marks legalizacyjnymi trademarks of excise duty.

§ 3. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 69. [violation of provisions related to the production, importation or marketing of the goods] § 1. Who without official verification of acts directly related to the production, importation or marketing in akcyzowymi, as well as their determination of excise marks, shall be fined up to 720 daily rates.

§ 2. Who gives false information on the nature, quantity or quality of the goods produced, shall be fined up to 360 daily rates.

§ 3. Who, contrary to the regulations removes the excise goods from the place of production, processing, consumption, storage or during transport, shall be fined up to 240 daily rates.

§ 4. An attempt to tax offences referred to in paragraph 2 or 3 is punishable.

Article. 69A. [production, storage or overloading of the goods outside a tax warehouse] § 1. Who, contrary to the provisions of the Act, the prejudice to the conditions for the application of the procedures the duty suspension arrangement, produces, stores or reloads the excise goods outside a tax warehouse, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 70. [violation of the rules governing the rotation of the excise marks] § 1. Who, contrary to the provisions of the Act sells or otherwise transfers the characters of excise duty person who is not entitled, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. The same punishment shall be subject to, who to use or implement the circuit acquires or otherwise adopts tax stamps from the person not entitled or removes them from duty-product for their use or implementation of the circuit.

§ 3. An attempt to tax offences specified in § 1 or 2 is punishable.

§ 4. Punishment specified in § 1 is also the one who, not being authorized to do so, it has, stores, transports, transfers, or transfers the tax stamps.

§ 5. In the case of a minor, the perpetrator of the offence specified in § 1, 2 and 4 shall be fined for a misdemeanor tax.

Article. 71. [Invalid carriage or storage of stamps] Who by the flagrant violation of the provisions concerning the carriage or storage of stamps puts them at direct risk of theft, destruction, damage or loss, shall be fined up to 480 of daily rates.

Article. 72. [Invalid application with the competent authority of the State of wear of the stamps] Who, contrary to the obligation to not accounted for within the competent authority of the State of wear of the stamps, and in particular does not return characters used, damaged, destroyed, or expired, shall be fined up to 360 daily rates.

Article. 73. [violation of the rules governing the exemption from the obligation to mark excise marks] § 1. Who, in using the product, changes the goal, purpose or does not maintain a different condition from which the law makes an exemption product excise duty from the obligation to mark excise marks, shall be fined up to 720 daily rates.

§ 2. If not collected excise duty does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 73A. [the illegal conversion of product duty] § 1. Who use the product excise duty changes its purpose, in particular, it uses the heating oil as diesel fuel, which exposes the excise on depletion, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. If the amount subject to depletion of excise duty is a small value, the offender criminal act referred to in § 1 shall be fined up to 720 daily rates.

§ 3. If the amount subject to depletion of excise duty does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 74. (repealed).


Article. 75. [failure to settle with provided stamps] Importer, the entity making intra-Community acquisition and the tax representative, who does not fulfill the obligation of obtaining from an entity established outside the territory of the country settlement of the passed him the stamps, shall be fined up to 180 daily rates.

Article. 75A. [Failure or inadequate to measure the content of copper and silver in copper ore mined rock or concentrated] § 1. The taxpayer tax on extraction of certain minerals, which, contrary to the obligation does not measure content of copper and silver in the minerals copper ore or concentrate, or measures in breach of the principles referred to in article 1. 15 paragraph 1. 1 point 2 and 3, paragraph 1. 2 paragraph 2 and 3 and paragraphs 1 and 2. 3 of the Act of March 2, 2012, tax the extraction of certain minerals, which puts a tax on the extraction of certain minerals to depletion, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. The same punishment shall be the taxpayer tax on extraction of certain minerals, which, contrary to the obligation does not measure the amount of dredged material copper ore, concentrate, natural gas or oil or measures in breach of the principles referred to in article 1. 15 paragraph 1. 1, point 1, paragraph 2. 2, paragraph 1, paragraph 2. 5 and art. 15A of the Act of March 2, 2012, tax the extraction of certain minerals, which puts a tax on the extraction of certain minerals to depletion.

§ 3. If the amount subject to depletion is a small value, the perpetrator of the criminal act referred to in § 1 and § 2 is punishable by a fine of up to 720 daily rates.

Article. 75B. [Failed or unreliable record-keeping content measurement of copper and silver in copper ore mined rock or concentrated] § 1. The taxpayer tax on extraction of certain minerals, which, contrary to the obligation does not maintain records of measurements of copper and silver in the minerals copper ore or concentrate or measure the amount of dredged material copper ore concentrate produced, extracted natural gas or crude oil extracted, referred to in article 1. 16 of the law of March 2, 2012, tax the extraction of certain minerals, shall be fined up to 720 daily rates.

§ 2. The taxpayer tax on extraction of certain minerals, which shall keep a register of the deceptive content measurements of copper and silver in dredged material copper ore or concentrate or measure the amount of dredged material copper ore and concentrate produced, extracted natural gas or crude oil extracted, referred to in article 1. 16 of the law of March 2, 2012, tax the extraction of certain minerals, shall be fined up to 360 daily rates.

§ 3. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

§ 4. Punishment specified in § 3 shall be subject to the taxpayer the tax on the extraction of certain minerals that malfunctions shall keep records of measurements of content of copper and silver in the minerals copper ore or concentrate or measure the amount of dredged material copper ore concentrate produced, extracted natural gas or crude oil extracted, referred to in article 1. 16 of the law of March 2, 2012, tax the extraction of certain minerals.

Article. 75 c [the extraction of copper, silver, natural gas or crude oil] Taxpayer tax on the extraction of certain minerals, which no official check operates in terms of the extraction of copper, silver, natural gas or oil, shall be fined up to 720 daily rates.

Article. 76. [not due a tax refund claims procedures] § 1. Who by the provision of data which do not comply with a condition or concealment of the actual state of things is misleading, the competent authority for tax refund of public duties which exposing, in particular input tax within the meaning of the provisions of goods and services tax, excise tax, refund or credit against the tax arrears or current or future tax obligations, shall be fined up to 720 daily rates or imprisonment , or both penalties.

§ 2. If the amount at which the tax return is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount at which the tax return does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 76A. [not due reimbursement of expenditure] § 1. Who by the provision of data which do not comply with a condition or concealment of the actual state of things is misleading the competent authority exposing on which the reimbursement of expenditure referred to in the rules about the return of individuals to certain expenses associated with housing, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. If the amount at which the reimbursement of expenditure referred to in paragraph 1, is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount at which the reimbursement of expenditure referred to in § 1 shall not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.



Article. 76B. [violation of the rules on reimbursement of individuals some of the expenditure incurred in connection with the construction of the first own apartment] § 1. Who by the provision of data which do not comply with a condition or concealment of the actual state of things is misleading the competent authority exposing on which the reimbursement of expenditure referred to in the rules about the return of individuals of certain expenses incurred in connection with the construction of the first their own homes, is punishable by a fine to 720 daily rates or imprisonment, or both penalties.

§ 2. If the amount at which the reimbursement of expenditure referred to in paragraph 1, is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount at which the reimbursement of expenditure referred to in § 1 shall not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 77. [Niewpłacenie by the payer or the toll collector tax withheld within] § 1. Payer or debt collector who collected tax does not pay in time to the competent authority, shall be fined up to 720 daily rates or to imprisonment up to 3 years, or both penalties.

§ 2. If the amount of the unpaid tax is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount of the unpaid tax does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

§ 4. The Court may apply extraordinary leniency, and even withdraw from the assessment of penalties or a criminal, if before the commencement of the proceedings in the case of tax offense specified in § 1 or 2 have paid in full the tax in favour of the competent body.

§ 5. The Court may waive the assessment of a penalty, if before the commencement of the proceedings in the case of tax offense specified in § 3, paid in full the tax in favour of the competent body.

Article. 78. [incorrect Consumption of the amount of tax by the payer] § 1. Payer who does not charge tax or it gets in the amount lower than the amount due, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. If the amount of the tax has not been collected is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount of the tax has not been collected does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 79. [Niewyznaczenie by the payer or toll collector of the person responsible for the settlement of taxes] § 1. Payer or debt collector who does not designate in due time of the person to whom is responsible for the calculation and collection of taxes and the timely payment of the tax authority the amounts collected, or does not report the competent authority to tax the required data of such a person, shall be fined for a misdemeanor tax.

§ 2. The same punishment shall be subject to the payer who does not, within the Declaration.

Article. 80. [failure to submit in time the tax] § 1. Who, contrary to the obligation does not, within the competent authority required tax information, shall be fined up to 120 daily rates.

§ 2. [4] the payer, an entity referred to in art. 41 of the Act of 26 July 1991 on income tax from natural persons, who are not in function of the payer, the paying agent, the operator or the intermediate consignee, which contrary to the obligation to not submit within the taxable person or to the competent authority the required tax information or information referred to in article 1. 42 paragraph 1. 2 paragraph 2 or article. 44d paragraph 1. 1, 3, 5 or 7 set up the law, shall be fined up to 180 daily rates.


§ 2a. Who, contrary to the obligation does not, within the competent authority the information about American reported accounts referred to in article 1. 4 paragraph 1. 1 paragraph 2 of the Act of 9 October 2015. about implementation of the agreement between the Government of the Republic of Poland and the Government of the United States of America on the improvement of filling international tax obligations and the implementation of legislation of the FATCA (OJ. 1712) is punishable by a fine of up to 180 daily rates.

§ 3. If the information referred to in § 1-2a have been submitted inaccurate, the offender shall be fined up to 240 daily rates.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1-3 shall be fined for a misdemeanor tax.

Article. 80A. [Application untruths or concealment of the truth in the recapitulative] § 1. Who in the recapitulative statement gives the untruths or withholds the truth shall be fined up to 240 daily rates.

§ 2. Who, contrary to the obligation, does not within the competent authority of the recapitulative statement, shall be fined for a misdemeanor tax.

Article. 80B. [failure to provide financial statements, opinions or report] Who, contrary to the obligation to not forward within the competent authority to tax financial statements, opinions or report, shall be fined for a misdemeanor tax.

Article. 81. [violations of the provisions of the identification by the taxpayer or the payer] § 1. The taxpayer or the payer, that contrary to the obligation to: 1) shall be made within the identification declaration or update the data or provide data incompatible with the State of the real or incomplete, 2) enrols more than once, 3) does not provide a tax identification number or gives bogus number, shall be fined for a misdemeanor tax.

§ 2. (repealed).

Article. 82. [Undue payment, or incompatible with the intended use of the grant or subsidy] § 1. Who runs public finance depletion through unfair payment, or incompatible with the intended use of the grant or subsidy shall be fined up to 240 daily rates.

§ 2. If the payment or collection of undue, excessive or used in accordance with the intended purpose of the grant or subsidy does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

§ 3. (repealed).

Article. 83. [violation of rules on tax audit, tax audit or control activities] § 1. Who is the person entitled to carry out checks, tax audit, tax audit or control activities as regards a specific tax supervision thwarts or impedes the execution of business activities, in particular who, contrary to the request of that person does not turn out of the book or other document relating to the business or book or other document destroys, damages, renders useless, conceals or removes, shall be fined up to 720 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 84. [punishment for the admission to the infringement provisions of chapter] § 1. Who does not make the obligation to supervise compliance with the rules in force in the activity of the trader or any other organizational unit shall be permitted, even if unintentionally, instigates the specified in this chapter, shall be fined for a misdemeanor tax.

§ 2. Provision in § 1 shall not apply if the Act of the offender exhausts other tax crimes or misdemeanors referred IRS in this section or if the failure of supervision belongs to their constituent elements.



Chapter 7 fiscal Offences and offences against customs duties revenue and marketing of goods and services Article. 85. [misuse of licence or other similar document] § 1. Who asks for a licence or other similar document, concerning the conditions of marketing of the goods or services regulated by the provisions referred to in article 1. 53 § 32 or 33, by a sneaky misrepresentation of the authority authorized to issue such documents, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. The same punishment shall be subject to who uses the document obtained in the manner specified in § 1.

§ 3. An attempt to tax offences specified in § 1 or 2 is punishable.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 86. [Customs Smuggling] § 1. Who do not make their obligation to customs, imports from abroad or export abroad goods without presentation of the customs authority or customs declaration, which puts duty on depletion, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. The same punishment shall be subject to the offender, if the Customs smuggling concerns goods in trade with foreign countries, for which there is a regulation of pozataryfowa.

§ 3. Where the amount of duty exposed to loss or the value of goods traded with foreign countries, for which there is a regulation of pozataryfowa, is a small value, the perpetrator of the criminal act referred to in paragraph 1 or 2 shall be fined up to 720 daily rates.

§ 4. Where the amount of duty exposed to loss or the value of goods traded with foreign countries, for which there is a regulation of pozataryfowa, does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

§ 5. (repealed).

Article. 87. [misrepresentation of the authority entitled to customs control] § 1. Who by the misrepresentation of the authority entitled to customs control exposes the duty on depletion, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. The same punishment shall be subject to the offender, if the customs fraud relates to goods or services in the course of which there is a regulation of pozataryfowa.

§ 3. Where the amount of duty exposed to loss or the value of the goods or services in the course of which there is a regulation of pozataryfowa, is a small value, the perpetrator of the criminal act referred to in paragraph 1 or 2 shall be fined up to 720 daily rates.

§ 4. Where the amount of duty exposed to loss or the value of the goods or services in the course of which there is a regulation of pozataryfowa, does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 88. [violation of rules concerning the procedure for the temporary admission of goods] § 1. Who, being authorized to use the temporary importation procedure of the product that procedure on the basis of the Declaration made in oral form, not its re-export or does not take steps to give ago goods a new customs, which puts duty on depletion, shall be fined up to 720 daily rates.

§ 2. The same punishment shall be subject to the offender, if the offence relates to the goods in the trade with foreign countries, for which there is a regulation of pozataryfowa.

§ 3. Where the amount of duty exposed to loss or the value of goods traded with foreign countries, for which there is a regulation of pozataryfowa, does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 89. [violation of release of goods from customs duties] § 1. Who to use the item changes the goal, purpose or does not retain the other condition, which is dependent on the release of the goods, in whole or in part from customs duties, in particular from the duty, or the application of a reduced or zero rate of preferential duty, shall be fined up to 720 daily rates.

§ 2. The same punishment shall be subject to the offender, if the offence relates to the goods or services in the course of that released from distorting measures regulation.

§ 3. If not collected customs duty or value of goods or services in the course of that released from distorting measures, regulation, does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 90. [Deleting the goods or means of transport from customs supervision] § 1. Who removes the goods or means of transport from customs supervision, is punishable by a fine to 720 daily rates or to imprisonment up to 3 years, or both penalties.

§ 2. The same punishment shall be subject to, who without the consent of the competent authority destroys, damages or removes a Customs seal.

§ 3. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 91. [the acquisition, storage, transport, transfer of the goods which is the subject of criminal act] § 1. Who acquires, stores, transports, transfers, or transfers the goods forming the subject of offence referred to in article 1. 86-90 § 1, or assists in its disposal or this product adopts or helps in his secret shall be fined up to 720 daily rates or to imprisonment up to 3 years, or both penalties.


§ 2. Who acquires, stores, transports, transfers or moves the goods, which is based on the accompanying circumstances should and can assume that is the subject of criminal act referred to in article 1. 86-90 § 1, or assists in its disposal or this product adopts or helps in his secret shall be fined up to 720 daily rates.

§ 3. Where the amount of duty or value of goods traded with foreign countries, for which there is a regulation of pozataryfowa, is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 4. Where the amount of duty or value of goods traded with foreign countries, for which there is a regulation of pozataryfowa, does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 92. [Provide data which do not comply with the State of the real] § 1. Who by the provision of data which do not comply with a condition or concealment of the actual state of things is misleading the competent authority exposing on which reimbursement or remission of customs duty payable payable, shall be fined up to 720 daily rates or imprisonment, or both penalties.

§ 2. If the amount at which the repayment or remission of duty is a small value, the perpetrator of the offence specified in § 1 shall be punishable by a fine to 720 daily rates.

§ 3. If the amount at which the repayment or remission of duty does not exceed the statutory threshold, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 93. [Violation of the customs legislation of the customs territory, free warehouse or customs warehouse] § 1. (repealed).

§ 2. Who grossly violates the customs rules in terms of the activities of the free zone, free warehouse or customs warehouse, shall be fined up to 240 daily rates.

§ 3. Punishment specified in § 2 is also the one who blatantly violate the rules on the terms and conditions of temporary storage facilities.

Article. 94. [If documents relating to the marketing of the goods or services] § 1. Who, contrary to the obligation to not provide oral or written explanations relevant for the customs control, or does not provide the required documents relating to the marketing of goods or services, shall be fined up to 720 daily rates.

§ 2. The same punishment shall be the one who in a different way to the person entitled to carry out the inspection or customs supervision thwarts or impedes the execution of business activities, in particular who refuses to perform the steps preparatory to the customs control or does not fulfill the obligation immediately to deliver the goods to the place designated by the customs authority.

§ 3. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 95. [failure to documents relevant to the customs control] § 1. Who, contrary to the obligation does not store documents relevant for customs control shall be fined up to 180 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 96. [punishment for the admission to the infringement provisions of chapter] § 1. Who does not make the obligation to supervise compliance with the rules in force in the activity of the trader or any other organizational unit shall be permitted, even if unintentionally, instigates the specified in this chapter, shall be fined for a misdemeanor tax.

§ 2. Provision in § 1 shall not apply if the Act of the offender exhausts other tax crimes or misdemeanors referred IRS in this section or if the failure of supervision belongs to their constituent elements.



Chapter 8 tax Crimes and misdemeanors against the Treasury trade dewizowemu Article. 97. [misrepresentation of the authority issuing the authorisation of foreign exchange] § 1. Who asks for individual foreign exchange permit by sneaky misrepresentation of the authority authorized to grant such authorisations, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. The same punishment shall be subject to who uses the document obtained in the manner specified in § 1.

§ 3. An attempt to tax offences specified in § 1 or 2 is punishable.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 98. (repealed).

Article. 99. (repealed).

Article. 100. [transfer of means of payment by a resident] § 1. A resident who, without the required permit foreign exchange trading or contrary to its terms exports, sends or forwards to third countries national or foreign means of payment, for the purpose of taking or extension in these countries, economic activities, including the acquisition of immovable property for the purposes of this activity, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 101. [violation of provisions to allow foreign exchange by non-resident] § 1. A non-resident in a third country, which without the required permit foreign exchange trading or contrary to its terms and disposes of in the country, both directly and through other entities, debt securities with maturity less than one year, or claims or other rights whose exercise is followed by making a cash settlement, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 102. [the acquisition by a resident of shares, units] § 1. A resident who, without the required permit foreign exchange trading or contrary to the conditions of purchases: 1) (repealed), 2) shares or shares in companies established in third countries or includes shares or shares in such companies, 3) units in collective investment funds established in third countries, 4) debt securities issued or issued by non-residents from third countries, 5) foreign exchange values transferred by non-residents from third countries in Exchange for other values of foreign exchange or national means of payment, 6) claims or other rights whose exercise is followed by making a cash settlement, transferred by non-residents from third countries, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 103. [Disposal by a resident debt securities] § 1. A resident who, without the required permit foreign exchange trading or contrary to its terms and disposes of in a third country, either directly or through other entities, debt securities with maturity less than one year, or claims or other rights whose exercise is followed by making a cash settlement, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 104. [by the resident's account in a Bank established in a third country] paragraph 1. A resident who, without the required permit foreign exchange trading or contrary to its terms opens or maintains an account in the Bank or bank branch established in a third country, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 105. (repealed).

Article. 106. (repealed).

Article. 106A. (repealed).

Article. 106b. (repealed).

Article. 106 c [making a cash settlement without the required authorisation of foreign exchange] § 1. Who without the required permit foreign exchange trading or contrary to its terms shall be made in the course of foreign exchange from overseas accounts, shall be fined up to 720 daily rates.

§ 2. If the value of the market, referred to in § 1 shall not exceed the statutory threshold, the offender shall be fined for a misdemeanor tax.

Article. 106 d [Marketing the foreign values without an entry in the register of activities kantorowej] § 1. Who performs the business of buying and selling foreign exchange values and mediation in their buying and selling without an entry in the register or kantorowej activities contrary to the provisions of the Act, shall be fined up to 720 daily rates or to imprisonment up to one year, or both penalties.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 106e. [violation of provisions relating to the control of] Who, contrary to the obligation to not provide oral or written explanations or does not provide the required documents relating to the scope of the control is made on the basis of the provisions of the Act, referred to in article 1. 53 section 34, shall be fined for a misdemeanor tax.


Article. 106f. [violation of the obligation to notify the Customs authorities of the foreign exchange values] Who, contrary to the obligation does not report to the Customs authorities or the border guard authorities of imports into the country or export abroad of foreign exchange values or national means of payment, either in the application itself that gives the truth, shall be fined for a misdemeanor tax.

Article. 106 g. (repealed).

Article. 106h. [breach of the obligation to submit to the Customs authorities of the foreign exchange values] Who, contrary to the obligation to not submit to the Customs authorities or the border guard authorities, at their request, imported into the country or exported abroad foreign exchange values or national means of payment, shall be fined for a misdemeanor tax.

Article. 106i. (repealed).

Article. 106j. [Foreign Exchange Trading without going through an authorized bank] § 1. Who, contrary to the obligation to make money abroad or settlement in the country, associated with trading foreign exchange, without going through an authorized bank, payment institutions, electronic money institutions or, in the case of making settlements in the country – office payment services shall be fined up to 480 of daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 106k. [Failure of documents related to the foreign exchange trading or activities exercised by an kantorową] Who, contrary to the obligation does not store documents related to the foreign exchange turnover made or performed the activities of kantorową, shall be fined for a misdemeanor tax.

Article. 106l. [violation of the notification obligation of NBP data on trading in foreign exchange or business kantorowej] § 1. Who, contrary to the obligation does not report the National Bank data Polish of the foreign exchange trading or kantorowej activity, to the extent necessary for the compilation of balance of payments and international investment position, or throws the data inconsistent with the facts, shall be fined up to 120 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 106ł. [punishment for the admission to the infringement provisions of chapter] § 1. Who does not make the obligation to supervise compliance with the rules in force in the activity of the trader or any other organizational unit shall be permitted, even if unintentionally, instigates the specified in this chapter, shall be fined for a misdemeanor tax.

§ 2. Provision in § 1 shall not apply if the Act of the offender exhausts other tax crimes or misdemeanors referred IRS in this section or if the failure of supervision belongs to their constituent elements.



Chapter 9 tax Offences and tax offenses against the Organization of gambling Article. 107. [violation of the provisions of the Act on games and mutual] § 1. Who, contrary to the provisions of the Act or the terms of a license or permit is carrying out or play a random game on a slot machine or a mutual, is punishable by a fine to 720 daily rates or to imprisonment up to 3 years, or both penalties.

§ 2. On the territory of the Republic of Poland participates in the random game foreign or foreign factory mutual, shall be fined up to 120 daily rates.

§ 3. If the perpetrator of the offence may be referred to in paragraph 1 in order to achieve financial gain from organising the collective participation in the game, the game on a slot machine or plant mutual, is punishable by a fine to 720 daily rates or imprisonment, or both penalties.

§ 4. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 107a. [the conduct of games of chance without the imposition of required security official] § 1. Who arranges or conducts a random game, play on a slot machine or a mutual without the required official check or without the imposition of required official seals, shall be fined up to 720 daily rates or imprisonment up to 2 years of age, or both penalties.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 107b. [the destruction of evidence to participate in lotteries or bingo fantowe] § 1. Who destroys the fate of, cartons or other evidence of participation in the lottery, tombola bingo or lottery money fantowe without the required notification of the competent authority, shall be fined up to 720 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. with article 107 c. [failure to report about the destruction or theft of the machine or gaming devices] Who, contrary to the obligation to not notify within the competent authority of the destruction or theft of a machine or device, shall be fined for a misdemeanor tax.

Article. 108. [violation of regulations for Lottery, tombola bingu fantowym, prize contest or audiotekstowej] § 1. Who, contrary to the provisions of the Act or the conditions of authorization arranges or conducts lottery, bingo game fantowe, promotional lottery or lottery audioteksową, shall be fined up to 240 daily rates.

§ 2. If the surplus from the lottery, tombola bingo game fantowe, the prize contest or sweepstakes audioteksowej was used for the target socially useful, in particular, charities, the perpetrator of the criminal act referred to in § 1 shall be fined up to 120 daily rates.

Article. 109. [participation in the games and cross-offending] § 1. Who participates in the game, the factory mutual, slot game, or carried out contrary to the provisions of the Act or the terms of a license or permit, shall be fined up to 120 daily rates.

§ 2. In the case of a minor, the perpetrator of the offence specified in § 1 shall be punishable by a fine for tax offense.

Article. 110. [the sale of lottery tickets, evidence of participation in the establishment of reciprocal non-slot game] Who, without being entitled to do so, in order to achieve financial gain difficult selling tickets or other evidence of participation in the game, the factory mutual or game on a slot machine, shall be fined up to 360 daily rates or punishable by restriction of liberty, or both penalties.

Article. 110a. [Prohibited advertising or promotion] § 1. Who, contrary to the provisions of the Act, commissions or advertising or promotion of cylindrical games, card games, Dice Games, betting or gaming on machines, places an ad for these games or bets or informs about the sponsorship by the operator of the activity of such games or plants shall be fined up to 720 daily rates.

§ 2. The same punishment is who benefits from the advertising or promotion of cylindrical games, card games, Dice Games, betting or gaming on machines ordered or carried out contrary to the provisions of the Act, with the placement of advertising contrary to the provisions of the Act or information about sponsorship by an entity established in such games or bets.

§ 3. In the case of a minor, the perpetrator of the offence specified in § 1 or 2, shall be fined for a misdemeanor tax.

Article. 110b hot melt glue guns [to enable participation in the game, a random minor] Who allows a person who is under 18 years of age, participated in a random game other than promotional lottery or fantowa, in the game on a slot machine or in a factory mutual, shall be fined for a misdemeanor tax.

Article. 111. [punishment for the admission to the infringement provisions of chapter] § 1. Who does not make the obligation to supervise compliance with the rules in force in the activity of the trader or any other organizational unit shall be permitted, even if unintentionally, instigates the specified in this chapter, shall be fined for a misdemeanor tax.

§ 2. Provision in § 1 shall not apply if the Act of the offender exhausts other tax crimes or misdemeanors referred IRS in this section or if the failure of supervision belongs to their constituent elements.



Chapter 10 (repealed) Article. 112. (repealed).



TITLE II of the PROCEEDINGS in cases of TAX CRIMES and misdemeanors TREASURY Department and introductory provisions Chapter 11 General provisions Art. 113. [the application of the provisions of the code of criminal procedure] § 1. In the proceedings in cases of tax crimes and misdemeanors tax shall apply mutatis mutandis the provisions of the code of criminal procedure, if the provisions of this code provides otherwise.

§ 2. Do not apply the provisions of the: 1) of the code of criminal procedure on the victim and mediation;

2) art. 325F code of criminal procedure.

§ 3. In the proceedings in cases of tax offense shall not apply the provisions of the: 1) of the code of criminal procedure relating to precautionary measures, searching for the accused and the letter gończego;

2) art. 18 § 1, article. 400. 562 § 2 [5] and article. 589a-589f,, art. 590-607zc, art. 611g-611s. 615 of the code of criminal procedure.


Article. 114. [the proceedings in cases of tax offences or tax offences] § 1. The provisions of the code are in addition to such relief proceedings in cases of tax crimes and misdemeanors Treasury to achieved the objectives of the procedures for compensating financial Treasury, local government unit or another authorized entity, caused this deed prohibited.

§ 2. Body is also obliged to inform the offender of the remedies available to him in case of compensating financial Treasury, local government unit or another authorized entity.

Article. 114a spacer [stay of proceedings in cases of tax crimes and misdemeanors tax] Proceedings in cases of tax crimes and misdemeanors tax may also be suspended, if his conduct is significantly impaired because of the ongoing proceedings before the tax inspection authorities, tax authorities, customs authorities or administrative courts. Suspended proceedings shall undertake, if resolved the reasons justifying the suspension.

Article. 114b. [Share, issuing copies or copies of the documents in the case] If you need the file you can share, spend with them copies or copies of bodies conducting control proceedings, tax, administrative, customs or to the extent necessary for the proper conduct of that procedure.

Article. 115. [jurisdiction of courts] § 1. In cases of tax crimes and misdemeanors fiscal rule courts or military courts.

§ 1a. Military courts adjudicate in cases concerning tax offenses and misdemeanors tax people, referred to in article 1. 53 § 36:1) committed in the course of or in connection with the exercise of official duties, within the military or the designated location, to the detriment of the army or in breach of the obligation arising from military service;

2) committed abroad, when you use or visit of the Polish armed forces outside the country, within the meaning of the Act of 17 December 1998 on the basis of the use of, or the stay of the Polish armed forces beyond the borders of the Member States (OJ No 162, item 1117, as amended).

§ 2. The District Court ruled in the first instance, with the exception of cases provided by law to the property of another court.

§ 3. In cases subject to the case-law of military courts in the first instance hereby: 1) military garrison court;

2) military district court, when it comes to tax offences committed by soldiers, referred to in article 1. 654 § 1 paragraph 1 of the code of criminal procedure.

Article. 116. [józewski] § 1. [6] the case-law of the Court of military garrison are also cases of tax offences committed by persons referred to in article 1. 53 § 36, in terms of art. 115 § 1a, which does not exclude disciplinary responsibility. In the case of committing tax offenses subject to military courts competent Commander shall notify immediately the Prosecutor to military affairs or military garrison court of the outcome of disciplinary proceedings and disciplinary penalties. The case of tax offences do not cease to be subject to the case-law of the Court of military garrison in spite of release soldier from active military service.

§ 2. Provision of § 1 does not exclude in relation to soldiers in active service military mandatowego proceedings on the terms and in the mode specified in this code, except that in the event of refusal to accept the mandate of the criminal or non-payment within a fine imposed by the mandate of the criminal jurisdiction to hear the case is józewski.

§ 3. [7] for the Commission by a soldier in active service military tax offences subject to military courts shall be notified to the public prosecutor to military affairs. This also applies to the case provided for in § 2, but only in the event of refusal to accept the mandate of the criminal or non-payment within a fine imposed by the mandate.

§ 4. [8] józewski may refuse the opening of proceedings in the case of tax offense and brought release and pass a competent Commander requested that the imposition of the penalty provided for in military disciplinary rules, if it considers it to be a sufficient response to the tax offense. Prior to the indictment the Prosecutor have this permission to the military affairs; a complaint against the order of the Prosecutor recognizes józewski.

§ 5. If the provisions of § 1-4 does not provide otherwise, the proceedings in cases of tax offences subject to military courts is carried out according to the provisions of this code, applicable in criminal matters subject to the case-law of the military courts, which shall apply mutatis mutandis; in particular in cases of tax offences, the provisions of the code of criminal procedure.

Article. 116A. [referral to resolve to another court serves to ensure] if the case in a Court of competent jurisdiction, it is not possible at the time for avoiding tax offence conviction limitation date referred to in article 10. 44 section 1 or 2 or tax offences within the time limit referred to in article 1. 51 § 1, having regard to the proposal from the Court, the District Court may refer the matter to resolve to another court serves to ensure.

Article. 117. [proceedings in cases of tax offences] § 1. To rule in cases of tax crimes and misdemeanors in tax proceedings: 1) the authorisation to voluntary surrender;

2) ordinary;

3) prescriptive;

4) in relation to the absent.

§ 2. In cases of tax offences in ordinary proceedings is, when there is no reason to hear the case in the proceedings prescriptive and when previously denied authorisation to voluntary submission.

§ 3. In the cases referred to in the code and the principles therein authorized body of a criminal investigation or his representative may apply for tax offenses, fined by the mandate.

Article. 118. [pre-trial Authorities] § 1. Investigation authorities in cases of tax crimes and misdemeanors tax are: 1) the tax office;

2) Inspector of tax inspection;

3) Customs Office;

4) border guard;

5) the police;

6) military police.

§ 2. The body of a criminal investigation in cases of tax offences is also the internal security agency and the Central Anti-corruption Office.

§ 3. Procedural authorities, referred to in § 1, paragraph 1, 3-6 and § 2, perform the authorized representatives of those bodies.

§ 4. Within the limits necessary to secure the traces and evidence of tax offences or misconduct, the necessary tax procedural acts on matters referred to in article 1. 133 § 1 paragraph 1, may also be authorized by the Customs Office Customs officers serving in the House. After these actions shall be realised to the Customs Office to continue, unless for a misdemeanor tax imposed a fine by the mandate.

Article. 118a. [legal aid of another body of preparatory proceedings] § 1. If necessary, make a procedural act outside the headquarters of the authority conducting the investigation, you can apply to another authority of a criminal investigation for legal aid.

§ 2. In the application for legal aid, you must specify the steps to be made, and the circumstances requiring explanation. The application should be accompanied by the necessary copies of the documents in the case. Files or the relevant part thereof shall be only in the event of material need.

§ 3. The pre-trial body called for the granting of legal aid should immediately make the steps so that no further need for duplication or additions, as well as on its own initiative take other necessary steps.

§ 4. If the requested operation cannot be performed within 30 days, you must immediately notify the requesting authority for the granting of legal aid of the reason for the delay, giving a deadline.

Article. 119. [claim for unjust enrichment] § 1. The intervener the claimant may the right to items subject to forfeiture may assert their claims in the proceeding on a tax offence or tax offense.

§ 2. In the event of a final judgment of forfeiture of objects for which the entity referred to in § 1 shall not reported intervention at the right time, for reasons independent of each other, the liability of the State Treasury shall be assessed according to the rules of unjust enrichment.

§ 3. Claim for unjust enrichment are subject to, if not action is seized before the expiry of 3 months from the date on which the plaintiff learned of the final judgment of forfeiture of items, but not later than before the expiry of 10 years from the final judgment of forfeiture.



Chapter 12 the parties and their representatives of process Art. 120. [Parties to the proceedings in cases of crime or tax offences] § 1. In the proceedings in cases of tax crimes are parties: Public Prosecutor, the accused, the convicted set out in connection and the intervener.


§ 2. In the proceedings in cases of tax offenses, the parties are: the public prosecutor, the accused and the intervener.

§ 3. Intervener throughout the procedure entitled within the limits of the intervention.

Article. 121. [Public Prosecutor] § 1. In addition to the public prosecutor, public prosecutor before the Court is the authority which seeks and supports the indictment.

§ 2. Authorities of the investigation referred to in article 1. 133 § 1 and article. 134 § 1 paragraphs 1 and 2 in cases of tax offenses, the permissions for and bringing the indictment and to promote it before the Court, and also to act throughout the procedure, including the action after the final judgment.

§ 3. [9] the Public Prosecutor in the proceedings in cases of tax crimes and misdemeanors tax before military court garrison or in cases of tax offenses before a military district court is the only Prosecutor to military affairs.

Article. 122. [the Prosecutor] § 1. In cases where the financial authority of the preparatory proceedings is entitled to conduct such a procedure, and then to bring and promote the indictment before the Court: 1) by the expression "Attorney" in the article. 18 § 2, art. 19 § 1, first sentence, § 2 and 4, art. 20 § 1 and 1b, art. 23, art. 46. 71 § 2, art. 87 § 3, article. 93 section 3, art. 135. 156 § 5, article. 158. 160 § 4, art. 192 § 2, art. 215, art. 218 § 1, first sentence, article. 231 section 1, art. 232 section 1, art. 232A § 2, art. 236. 281, art. 282 § 1 para 1, art. 285 § 1a, article. 288 section 1, art. 290 section 1 and 2, article. 299 § 3, article. 308 section 1, art. 317 § 2, art. 323 § 1 and 3, article. 325e § 2, second sentence, article. 327 § 1 and 3, article. 330 § 1, article. 333 § 2 art. 336 § 1 and 3, article. 340 § 2, art. 341 § 2, art. 343a § 2, second sentence, article. 381 § 2, art. 387 § 2, art. 441 § 4, art. 446. 448. 461 section 1, art. 505. 526 § 2, art. 527 section 1, art. 530 § 4 and 5, art. 545 § 2, art. 550 § 2, art. 570. 571 § 2, art. 611fs, art. 618 § 1 paragraph 2 and article. 626a of the code of criminal procedure means also "financial investigative authority;

2) by the expression "Attorney" in the article. 15 § 1, article. 48 section 1, art. 179 § 3, article. 325. the second sentence of paragraph 4 of the 325e, art. 326 § 1-3, art. 327 § 2 and 3 and article. 626a of the code of criminal procedure means also "the parent body of the financial authority of a criminal investigation", except that in respect of activities of supervision authority parent cannot take the matter into his own conduct;

3) by the expression "Attorney General" in the article. 328 of the code of criminal procedure means also the proper Minister of public financies, "when the need to repeal the final provisions in case of tax offense.

§ 2. Financial investigation authority may request the Prosecutor to take the steps referred to in article 1. 73 § 2 and 3, article. 180 § 1, article. 202 section 1, art. 203 section 2, art. 214 §1 and 8, art. 218, paragraph 1, second sentence, article. 220 section 1, art. 226, second sentence, article. 237 § 1 and 2, article. 247 section 1 and 2, article. 250 § 2-4, art. 263 § 2, art. 270 § 1 and article. 293 § 1 of the code of criminal procedure. If in the case referred to in article 2. 202 §1 of the code of criminal procedure, the public prosecutor shall appoint experts, psychiatrists, as well as when the Court applied the provisional arrest of the suspect, the public prosecutor under the law include the supervision of preparatory proceedings. In cases of tax offences in order to examine the mental health of the accused shall appoint one expert physician psychiatrist, and recalling it, the public prosecutor may extend the investigation.

§ 3. The provisions of paragraph 1 and 2 shall not apply in the event of a takeover of the case by the Prosecutor to his conduct.

Article. 122A. [the right of the accused to the Defender] § 1. In cases of tax offenses the accused may use one.

§ 2. The Defender on a misdemeanor tax can also be legal counsel.

Article. 123. [Delegate] § 1. Held liable entity set out in connection and the intervener may appoint a representative. A delegate can be a lawyer or a legal adviser.

§ 2. For the entity held liable set out in connection and the intervener, who are not natural persons, procedural actions can make an authority empowered to act on their behalf.

§ 3. In cases of tax offences, the intervener may have only one representative.

Article. 124. [order stroke subject to liability set out in connection] § 1. Liability set out in connection is made in the form of provisions.

§ 2. The order referred to in § 1, it seems in the pre-trial body is proceeding, and upon payment of the indictment, the Court.

§ 3. The provision contains an indication of the accused, alleged tax offences, the legal classification, pociągniętego to the liability set out in connection and basic stroke subject to liability set out in connection.

§ 4. Amendment or supplement to the provisions referred to in § 1, follows in the form of provisions. If there are no grounds to hold the subject to liability set out in connection this change can rely also on the repeal of the provisions previously issued.

§ 5. (repealed).

Article. 125. [provisions applicable to the subject pociągniętego to liability set out in connection and his representative] § 1. To pociągniętego to the liability set out in connection and his representative shall apply mutatis mutandis for the suspect, accused and provisions: art. 72, art. 74 § 1, article. 75-79, art. 80A, art. 81, art. 81A, art. 83-86, art. 89, art. 157 § 1 and 2, article. 174 – 176. 300, art. 301, art. 315 section 1, art. 316. 321. 323 § 2, art. 334 paragraph 5, first sentence, article. 338 § 1, article. 343 § 5, article. 353 § 2, art. 386. 389. 390. 391 § 2, art. 431 § 2 and 3, article. 434. 435. 440. 443. 453 § 3, article. 454 § 1, article. 455. 524 § 3, article. 540 § 2 and 3, article. 542 § 2, art. 545 § 1, article. 547 § 3, article. 548. 624 § 1, article. 627. 630. 632 – 633. 636 § 1 of the code of criminal procedure.

§ 2. To persons subject to liability as set out in connection pociągniętego coming natural person shall apply mutatis mutandis to article. 182, 185 and 186 of the code of criminal procedure.

§ 3. Since the adoption of the order referred to in article 2. 124 section 1, the entity held liable may be set out in connection in that capacity asked to participate in legal proceedings.

§ 4. The entity held liable set out in connection can not be questioned as a witness, also in the case when it is filed or a obowiązanym to return the advantage referred to in art. 24 § 5.

§ 5. To the entity that has obtained pecuniary advantage, the provisions of article 4. 117A § 2, art. 156 § 1 and 2, article. 167. 171 section 2, art. 370 section 1, art. 384 § 2 and 3, article. 406 section 1, art. 422 section 1, art. 425 § 1 and article. 444 of the code of criminal procedure shall apply mutatis mutandis.

§ 6. Before the end of the trial the Court heard as a witness the person who has obtained pecuniary advantage from crime. If the entity is not a natural person shall be heard by the authority empowered to act on his behalf. A person may refuse to testify. The provisions of article 4. 72, art. 75, art. 87 and article. 89 shall apply mutatis mutandis.

Article. 126. [the term Declaration of intervention] § 1. Intervention may be notified to the start of the trial in the first instance.

§ 2. If the intervener in the Declaration did not provide his residence, residence or seat or gave that false information, the application is unsuccessful.

Article. 127. [form of filing of the intervention] § 1. The intervention shall be in writing or orally to the Protocol.

§ 2. If, on the basis of data collected in the course of the proceedings will be determined subject to satisfy the conditions to the application of the intervention, it should immediately notify of their right shall, unless it cannot determine his place of residence, residence or seat.

§ 3. If in the course of the procedure stopped or garnishee or security, you should immediately notify the intervener.

§ 4. A copy of the application referred to in article 1. 323 § 3 of the code of criminal procedure, shall be served on the intervener forthwith.

Article. 128. [provisions applicable to the intervener and its agent] § 1. To the intervener and its representative shall apply mutatis mutandis the provisions of article 4. 232 § 3, article. 305 § 4, art. 315 section 1, art. 316 § 1, article. 318, article. 321. 323 § 2, art. 334 § 2, art. 338 § 1, article. 343 § 5, article. 343a, art. 540 § 2, art. 549. 550 § 2 of the code of criminal procedure.

§ 2. The intervener may be questioned as a witness.

§ 3. Unexcused failure to appear at the hearing, the intervener of the zawiadomionego correctly or his representative is not a hindrance to her conduct and judgment.

§ 4. (repealed).

§ 5. In the event of the failure of intervention costs arising from its application shall be borne by the intervener.



Chapter 13 Stop things. Security property


Article. 129. [hold], in cases of urgency the pre-trial body may require the entities listed in article 1. 218 § 1 of the code of criminal procedure to stop the shipment, for which there is a suspicion that contains tax offences or misconduct. Stop it takes until approval by the Prosecutor – no more than 7 days.



Article. 129a [Sale items] § 1. In the event of an order by the financial investigative authority sale items referred to in article 1. 232 §1 of the code of criminal procedure, it follows in the provisions of the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2012.1015, as amended).

§ 2. Obtained from the sale of the amount of money you can also deposit to deposit in the correct topical financial authority of a criminal investigation.

Article. 130. [Deposit subject to deposit] article, which arises, to whom it should be spent, you can make a deposit in the financial authority of competent jurisdiction of a criminal investigation.

Article. 131. [Protection of imminent criminal Center] § 1. In the event of a tax offence or tax offences can be secured also a criminal forfeiture of objects or download the equivalent monetary forfeiture or forfeiture of material benefits or download the equivalent monetary forfeiture of benefits of property and payment of reduced public deed prohibited if there is a well-founded fear that without such security enforcement for these measures or the recovery of reduced public duties will be much more difficult or impossible.

§ 2. (repealed).

§ 3. A fine and criminal forfeiture of monetary equivalents you can secure items download also on the property of an entity pociągniętego liability set out in connection.

§ 4. To secure the imminent criminal confiscation measure the material benefits and download the monetary equivalent, and forfeiture of items and download their monetary equivalent shall apply mutatis mutandis provision art. 292 § 2 of the code of criminal procedure.

Article. 132. [the collapse of valuable security or public duties] Securing property, referred to in article 2. 131, falls, when there will be validly held: forfeiture of objects or download their monetary equivalent, criminal forfeiture of financial gain or download equivalent. Security of public duties falls, if within 3 months from the date when the decision terminating the proceedings shall not be initiated enforcement for the download of these duties.

Article. 132A. [preventive annex of movable person suspected] in the cases referred to in article 1. 131, you can also make temporary seizure of movable person suspected, if it is feared to dispose of the property.



Chapter 14 jurisdiction investigation Article. 133. [Authorities leading an investigation], § 1. Investigation lead: 1) the Customs Office – in cases of tax crimes and misdemeanors tax referred to in article 1. 63-75 c, art. 85-96 § 1, article. 106h and article. 107-111 § 1 and the matters disclosed in the scope of its operations by customs with the article. 106e, art. Article 106f. 106k, as well as in matters within the scope of their activity from the article. 54, art. 56, art. 57 section 1, art. 60. 61. 76, art. 80, art. 83 and article. 84 § 1;

2) the tax authority – in cases of other tax crimes and misdemeanors tax;

3) tax inspection Inspector-in matters disclosed in the field tax inspection activities.

§ 2. The authorities referred to in paragraph 1 may commence an investigation in cases of tax crimes and misdemeanors tax not belonging to their properties; After securing the evidence matter to continue to the competent authority.

§ 3. The authorities referred to in paragraph 1, they shall inform the initiation and final termination of the proceedings in the case of tax offense or misdemeanor tax appropriate tax authorities or customs, if suspected of committing a crime or offence is associated with non-tax or customs debt.

Article. 134. [other authorities leading an investigation], § 1. Investigation lead: 1) border guard – in cases of tax crimes and misdemeanors tax referred to in article 1. 63 – 71, art. 85-96 § 1, article. 106e and 106f. 106h, disclosed within the scope of their action by border guards;

2) the police – in cases of tax crimes and misdemeanors Treasury disclosed within the scope of their activities by the police;

3) internal security agency – in cases of tax offences disclosed within the scope of their activities by the authority;

4) military police-in cases of tax crimes and misdemeanors committed by the Government of the person referred to in article 1. 53 § 36, in respect of the subject property of the military courts;

5) Central Anti-corruption Office – in cases of tax offences disclosed in its jurisdiction.

§ 1a. The authorities referred to in paragraph 1, they shall inform the initiation and final termination of the proceedings in the case of tax offense or misdemeanor tax appropriate tax authorities or customs, if suspected of committing a crime or offence is associated with non-tax or customs debt.

§ 2. The authorities referred to in § 1 paragraphs 1 to 3 shall notify immediately to conduct pre-trial competent financial authorities for preparatory proceedings by sending a copy of its initiation, unless they reduce their activities to secure the traces and evidence of tax offences or misconduct of the tax and transfer the case to continue them.

§ 3. [10] the authority referred to in § 1, paragraph 4 of the initiation of the preparatory proceedings shall notify without delay the competent prosecutor to military affairs.

§ 4. If the perpetrator of the criminal act of an application for authorisation for voluntary submission to the responsibility and after receipt by him of a written letter of conditions of admissibility of this measure, refer the matter to the competent financial authority pre-trial is mandatory.

§ 5. The provisions of § 1, 1a, 2 and 4 shall apply mutatis mutandis where the authority specified in § 1 paragraph 1-3 is competent to conduct investigations on criminal as an offence referred to in criminal legislation of another bill that exhausts most important hallmarks of a tax offence or misconduct.

Article. 134a. [the conduct of a criminal investigation by the Prosecutor] § 1. The public prosecutor conducts investigation, if the provision of the Act so provides.

§ 2. Provision of art. 134 § 1a shall apply mutatis mutandis.

Article. 135. property [investigating authority preparatory] § 1. In the case when the offender was accused of several crimes of the Government or of Government misconduct, or where there is a combination of the provisions referred to in article 1. 7 § 1, and case belong to the characteristics of the various bodies of the preparatory proceedings, with an authority that first brought proceedings.

§ 2. If the offender was accused of felony tax and tax offense and the case belong to the property of the various financial authorities of a criminal investigation, an authority which has opened the proceedings in the case of tax offence.

§ 3. If the case of tax offense and a misdemeanor tax belongs to the financial and non-financial property authorities of the investigation, the investigation leads the financial authority of a criminal investigation unless the investigation leads the military police. The dispute over the property between financial and non-financial bodies of the preparatory proceedings decides prosecutor competent for the seat of the non-financial authority.

§ 4. The dispute over the property between the financial authorities of the preparatory proceedings determines the parent authority over these bodies. If the dispute continues between the financial authorities of the preparatory proceedings which have no common parent body, shall give it the proper minister of public financies.

§ 5. During the dispute over the property of each of the bodies of a criminal investigation shall be made urgent steps.



TITLE II liability with the consent of the offender chapter 15 prosecution Art. 136. [the entity conducting the prosecution] § 1. Prosecution leads the financial authority of a criminal investigation, or his authorized representative or the person referred to in art. 118 § 4, as well as non-financial contributions authority investigation, when a special law so provides; proceedings does not preclude prior the initiation of a criminal investigation.


§ 2. The Council of Ministers shall determine, by regulation, the detailed rules and the way the issue of the financial officers of the bodies of the preparatory proceedings and non-financial bodies of the investigation authority to impose a fine on the way the mandate of the criminal tax offenses, the detailed rules for its application and how to pay, how to check-in the fines imposed by the mandate of the criminal, the authorities competent in matters of accounting forms the mandate of the criminal and the model forms of the mandate of the criminal , having regard to the need for a rapid response to the fact of committing tax offences and the need to harmonise the rules for the imposition by the competent authorities of a fine by the mandate of the criminal, as well as the letter people punished for their rights and obligations.

Article. 137. [conditions for the application of the procedure mandatowego] § 1. In Australia, proceedings, if the code provides otherwise, a fine by way of criminal mandate can only be imposed when the person of the offender and the circumstances of committing tax offenses do not raise questions, and there is no need to impose a more severe penalty than that which is specified in the article. 48 § 2.

§ 2. Procedure mandatowego does not apply, if: 1) in connection with an offence prejudicial to public duties was tax, except that until the adoption of the mandate of the criminal due payment has been fully paid;

2) there is a combination of the provisions referred to in article 1. 7 § 1, and the same Act of the perpetrator of a misdemeanor tax offense nevi at low tax;

3) (repealed);

4) for tax offense would decide the forfeiture of items.

§ 3. Condition the imposition of a fine by the mandate of the criminal is an expression by the offender tax offences consent to the adoption of the mandate; This shall be recorded on the document of the mandate.

§ 4. The competent body of the preparatory proceedings or his representative, by imposing a fine on the way the mandate of the criminal, is obliged to specify the tax offense alleged offender and advised him of the conditions of admissibility mandatowego, and especially about the legal consequences of the lack of consent, referred to in § 3.

Article. 138. [the mandate penalty] § 1. In Australia, proceedings may be imposed a fine by the mandate of the criminal: 1) issued ukaranemu on payment of a fine directly authorized entity that it imposed;

2) credited, issued a receipt, ukaranemu.

§ 2. Mandate, referred to in § 1, paragraph 1, a fine may be imposed only on the person temporarily only in the territory of the Republic of Poland or non-permanent residence or permanent residence.

§ 3. Provision in § 2 shall apply mutatis mutandis to persons permanently residing on the territory of the Republic of Poland, which temporarily leave that territory.

§ 4. The mandate of the penalty referred to in § 1, paragraph 1, becomes final upon payment of the fine authorized entity that it imposed, the mandate penalty credited-upon receipt of its receipt by the ukaranego.

§ 5. The mandate of the criminal credited should include instruction on the obligation to pay the fine imposed within 7 days from the date of adoption of the mandate and of the consequences of its non-payment within this period.

§ 6. (repealed).

Article. 139. [preventive annex of movable property the offender in Australia proceedings] § 1. In the absence of consent, referred to in article 1. 137 § 3, the matter shall be resolved on the basis of the General.

§ 2. In the situation referred to in paragraph 1 and, in particular, when the perpetrator of the tax offense is staying permanently abroad or where it is not possible to determine the place of residence or stay in the country, the authority of a criminal investigation or his representative may make a provisional seizure of movable property, in particular items at risk of forfeiture.

Article. 140. [Revocation of a final mandate criminal] § 1. A final mandate penalty shall be immediately repealed if a fine imposed for an act which is not deed prohibited as a tax offence or the person who has not signed the mandate of the criminal or that is not responsible for the tax offense. Set aside on a proposal from the ukaranego, his legal representative or guardian filed no later than within 7 days from the date of adoption of the mandate or of its own motion.

§ 1a. A final mandate penalty is also subject to immediately repeal as specified in § 1, second sentence, if a fine has been imposed contrary to the prohibitions set out in article 2. 137 § 2 paragraph 2 and 4. It is also immediately repeal when the fines were imposed in the amount higher than this is due to the article. 48 section 2, except that in this case, the only part of the exceeding the permissible amount.

§ 2. Entitled to set aside the final mandate of the criminal is the court competent to hear the case, on which the fine was imposed. The repeal of the mandate of the Criminal Court at the meeting. The meeting has the right to participate, the authority or that officer imposed a fine by the mandate of the criminal, or representative of this body and revealed the intervener. Before the adoption of the provisions of the Court may order the appropriate steps in order to check the grounds to repeal the mandate.

§ 3. Avoiding the mandate penalty, order the company, on behalf of which you downloaded fine, immediate repayment of the amount paid, unless the act alleged offender exhausts tax offences, offence or offences; in this case, the paid amount of stops to complete the proceedings as financial protection proportionate to the penalties, criminal measures or other measures and the costs of the proceedings.

§ 4. Should the mandate of the criminal case is resolved on general principles.

Article. 141. [for supervision of the handling Australia] for supervision of the handling Australia has the proper minister of public financies and, in the cases referred to in article 1. 134 § 1, respectively – minister competent for internal affairs or the Minister of national defence.



Chapter 16 permit for voluntary submission to the responsibility of the Branch 1 negotiations Art. 142. [request for voluntary surrender of responsibility] § 1. In the proceedings conducted by the financial authority of a criminal investigation, before the indictment was sought, the offender or tax offences tax can report an application for authorisation to voluntary submission.

§ 2. Before the first hearing of the financial authority of the preparatory proceedings is obliged to instruct the offender also on the law of the submission of such a request.

§ 3. If the perpetrator is a person at the age of 17 years after graduating, but before the age of 18 years, the proposal referred to in paragraph 1 may, in its report on behalf of the legal representative.

§ 4. Request the offender referred to in § 1, may be filed in writing or orally to the Protocol. The application shall be accompanied by evidence of the implementation of the actions referred to in article 1. 143 § 1-3.

§ 5. Offender referred to in § 1, shall apply mutatis mutandis the provisions about the suspicious, if the provisions of this chapter provide otherwise.

Article. 143. [the amount paid with request for authorisation for voluntary surrender of responsibility] § 1. At the time of application, referred to in article 1. 142 § 1, including pay: 1) amount established under public law, if in connection with a crime or an offence was this depletion tax tax receivables, unless until request this due payment has been fully paid;

2) a penalty fine amount corresponding to at least one-third of the minimum wage, and for a misdemeanor tax – an amount corresponding to at least one tenth of the salary;

3) at least lump-sum equivalent to the costs of the proceedings.

§ 2. If criminal, by which the proceedings are taking place, provided for mandatory confiscation of objects, the offender at the time of application, referred to in article 1. 142 § 1 shall be obliged to agree to their forfeiture, and in the event of inability to submit these items – pay them the equivalent of money.

§ 3. If the confiscation of items is not mandatory, the offender may limit consent to forfeiture, and in the event of inability to submit these items-paid cash disbursement only certain items at risk of forfeiture or submit an application for the total failure of the judgment of forfeiture of objects or pay them the equivalent of money.

§ 4. The payment by the offender of the monetary equivalent of the subjects at risk of forfeiture does not apply to the items referred to in article 1. 29 (4).

§ 5. The provisions of article 4. 16 § 3 and article. 31 § 3 paragraph 2 shall apply mutatis mutandis.

§ 6. The Minister of Justice in consultation with the competent Minister of public financies shall determine, by regulation, the amount of the flat-rate costs associated with the notification of the application for authorisation for voluntary submission to the liability in the amount of not more than one-tenth of the minimum wage, whereas, in particular, the average expenditure of the financial authority of the preparatory proceedings, incurred in connection with his diagnosis.


Article. 143a. [Supplement request for the voluntary surrender of responsibility], § 1. If the request referred to in article 2. 142 § 1 does not pass, and there is a lack of this kind of application, you may receive a run, calls on the person from whom the request originates, to remove the lack of within 7 days.

§ 2. If you supplement the lack of within, the application calls the effects from the date of its filing. If it is not provided the lack of within the time limit, the application shall be considered ineffective and should be instructed on the service call.

Article. 144. [the withdrawal of an application for authorisation for voluntary surrender of responsibility] § 1. Withdrawal of the application referred to in article 1. 142 § 1, it is not possible before the expiry of 1 month of its submission, and upon payment of the Court by the financial authority of a criminal investigation of an application for authorisation for voluntary submission.

§ 2. Resubmission is unacceptable.

§ 3. In the event of withdrawal of the application by the offender paid the amount of stops to complete the proceedings as proportionate to the penalties, criminal measures or other measures and the costs of the proceedings.

Article. 145. [Request financial authority for authorisation to voluntary surrender of responsibility], § 1. In the event of an instance by the offender to allow voluntary submission to the financial liability of the authority of the preparatory proceedings may instead of the indictment to bring immediately to the Court for the grant of such authorisation.

§ 2. The application of the financial authority of the investigation should include: 1) the name of the offender and other data identifying his identity;

2) the precise action of the alleged offender indicating the time, place, manner and circumstances of its Commission, and in particular the amount of reduced or exposed to prejudicial to public duties;

3) an indication of the provisions of the code, under which alleged act falls;

4) precise made by the offender, obligations referred to in article 1. 143 § 1-3;

5) designate the court competent to grant authorisation to voluntary submission.

§ 3. The reason for the request can be limited to an indication of the evidence that the wine and the circumstances of the offender instigates does not raise questions, and other circumstances showing that in a particular case, you can allow voluntary submission, in particular due to the fact that this is sufficient to meet the legitimate financial interests State Treasury, local government unit or another authorized entity.

§ 4. The request referred to in paragraph 1, shall be sent to the Court files of proceedings, together with the attachments.

§ 5. To refer to the Court the application referred to in paragraph 1, the financial authority of the investigation shall notify immediately the offender, as well as the legal representative, as referred to in article. 142 § 3.

Article. 146. [conditions for granting authorisation to voluntary surrender of responsibility], § 1. The filing of the application for a residence permit for a voluntary submission to the financial liability of the authority of the investigation makes the implementation of the obligation to pay the whole amount of public duties, if in connection with a crime or an offence was this depletion tax tax charges, and up to this point this duty has not been paid.

§ 2. Submission of the application referred to in paragraph 1, the financial authority of a criminal investigation can be addictive: 1) to the payment of a penalty fine of an additional amount not exceeding, however, including the amount already deposited half of the sum corresponding to the upper limit of the legal risks for the offence;

2) agree to the forfeiture of items not covered by the request of the offender, as referred to in article. 142, paragraph 1, and in the event of the impossibility of their deposit-the payment of the monetary equivalent of these items, unless the forfeiture applies to the items referred to in article 1. 29 paragraph 4;

3) from the payment of other costs.

§ 3. Time, type, and how to perform the obligations referred to in § 1 or 2, the financial authority of the preparatory proceedings determines, after hearing of the offender, as well as the legal representative, as referred to in article. 142 § 3.

Article. 147. [complaint against the decision refusing authorisation to voluntary surrender of responsibility] on the order refusing an application for a residence permit for a voluntary submission to the liability of the parent body of the complaint to have over the financial authority of a criminal investigation, what the offender advised. In the event of a failure to take complaints shall apply mutatis mutandis to article. 144 § 3.



Section 2 Authorisation Art. 148. [meeting the issue of authorisation for voluntary surrender of responsibility] § 1. On the issue of authorisation for voluntary submission to the responsibility of the Court without delay at the meeting.

§ 2. (repealed).

§ 3. The meeting has the right to participate the offender and his Defender, as well as the legal representative, as referred to in article. 142 § 3. Unjustified failure to properly zawiadomionego the date the offender or his Defender, as well as the legal representative, as referred to in article. 142 § 3, it is not an obstacle for the conduct of the meeting.

§ 4. Appearance at the meeting of the financial authority of a criminal investigation or his representative, in particular, which submitted the request, is mandatory, when the President of the Court or the Court so orders.

§ 5. The Court, having regard to the request, decides the verdict.

§ 6. If the Court finds that there are no grounds for the request, immediately returns the matter to the financial authority of a criminal investigation. Provision of art. 144 § 3 shall apply mutatis mutandis.

Article. 149. [appeal contesting the judgment to allow for voluntary surrender of responsibility] § 1. In the event of an appeal against the judgment to allow for voluntary submission to the liability it is repealed or changed on appeal only if the Court held: 1) the title of the fine amount other than paid by the offender;

2) forfeiture of objects or paying their monetary equivalent as far as not covered by the consent of the offender.

§ 2. The Court of Appeal decides at a meeting of the institution.



SECTION III investigation Article. 150. [the investigation Authorities] § 1. Set out in the code of criminal procedure duties and powers of the police, with the exception of article. 214 § 6, also apply to other authorities investigation.

§ 2. If necessary, other than the police investigation authority may refer the matter to the Police with a request for assistance with making a procedural step.

§ 3. The activities referred to in article 1. 75 § 2 and art. 285 § 2 of the code of criminal procedure, are made by the police, border guards, customs service, the internal security agency, the Central Bureau of Anti-corruption, or military police, and while an investigation is carried out by other than the customs authority's financial investigation – by the police on request of that authority.

§ 4. In addition to the police action, referred to in article 1. 244 § 1 of the code of criminal procedure, can also be done by the border guards, customs service, the internal security agency, the Central Bureau of Anti-corruption or military police.

Article. 151. [Denial of the opening of proceedings in cases of crime or tax offences] § 1. You can refuse the opening of proceedings in the case of tax offense and brought release even when on the same criminal tax offences and offences moles at the grueling, criminal proceedings for the offence has already been validly terminated convictions.

§ 2. You can refuse the opening of proceedings, and initiated the release of, if the same criminal tax offense nevi and at the same time, a comprehensive ongoing criminal proceedings in the case of an offence prosecuted ex officio.

Article. , 151a. [an investigation in cases of tax offences] § 1. An investigation carried out in the form of an inquiry or investigation. The investigation leads the financial authority of a criminal investigation, unless it leads them to the Prosecutor.

§ 2. The investigation is carried out in cases of tax offences: 1) committed in the conditions referred to in article 1. 37 § 1 or article. 38 § 2;

2) if the person suspicious is the judge, Prosecutor, police officer, the internal security agency, foreign intelligence agency or central anti-corruption Bureau;

3) if someone suspicious is the border guard, the military police, the financial authority of a criminal investigation or the parent body of the financial authority of a criminal investigation;

4) if the Prosecutor or pre-trial investigation authority financial so orders.

Article. 151b. [to entrust the conduct of the investigation initiated in whole or in a specified range to another authority] § 1. By order of the initiation of the investigation, financial investigation body shall immediately send a copy thereof to the Prosecutor.


§ 2. If the Prosecutor has opened an investigation, may entrust the authority referred to in article 4. 118 § 1 paragraphs 1 to 5, or in paragraph 2 of its conduct in the whole or in the specified range or to the individual steps of the procedure. In the cases referred to in article 1. , 151a § 2 paragraph 2 and 3, the Prosecutor may delegate another authority only to the individual steps of the procedure, with the exception of the presentation of the allegations, their alteration or supplement and the closure of the investigation.

§ 3. Entrusting conduct brought the investigation in whole or in a specified range to another authority, the Prosecutor may provide the personal implementation of any action, in particular requiring the adoption of the order of the presentation of the allegations, their alteration or addition to, the stroke of the responsibility set out in connection and change order to this responsibility or the closure of the investigation.

Article. 151c. [Supervision of the Prosecutor over the investigation conducted by the financial authority of the preparatory proceedings] § 1. An investigation conducted by the financial authority of the pre-trial oversees the Attorney.

§ 2. The Prosecutor has also the supervision of investigation about the tax offense run by the authority indicated in paragraph 1, when the circumstances referred to in article 1. 79 § 1 of the code of criminal procedure and, in the case referred to in article 2. 122 section 2, second sentence, and also when it will apply to them to their supervision in view of the importance or complexity of the case. In cases of tax offences it has such supervision only if you cover it it in the case referred to in article 4. 122 paragraph 2, third sentence.

§ 3. In other cases, the supervision of the investigation by the authority indicated in paragraph 1 is exercised by the parent body of the authority.

Article. 152. [an investigation in cases of tax offense] in cases of tax offense leads to the investigation. It is limited to the questioning of the suspect, and if necessary, also to other activities to the extent necessary to indict or other termination of the proceedings.

Article. 153. [time limit for completion of preparatory proceedings] § 1. Investigation on tax offence should be completed within 3 months. If you have not finished the proceedings within that period, the parent body of the financial authority of a criminal investigation, and when the investigation leads or supervises the Attorney-Attorney direct supervisor, may extend them for up to 6 months. In particularly justified cases, the competent prosecutor immediately postponed can extend the term of proceedings for a further period of time, however, when it is carried out in the form of an investigation, the extension for a period exceeding one year shall be the Attorney of the parent or supervisory Attorney.

§ 2. The investigation of tax offense after its renewal takes place continues as the investigation.

§ 3. If you have not finished the investigation of tax offense run by the investigation authority within 2 months, the parent body of this authority may extend the investigation period of time.



Article. 153A. [Approval of not to initiate the investigation, his suspension, to discontinue the investigation] order not to initiate the investigation, his suspension, and to discontinue the investigation when it not subject to supervision by the Prosecutor and the concerned does not proceed against a person, approve the parent body of the financial authority of a criminal investigation. A complaint against the order of the authority that approved the contested judgment.

Article. 154. (repealed).



Article. 154a. [the final Steps read pages of investigative material] Final Acts look at parties with the investigation referred to in article 1. 321 of the code of criminal procedure, shall be carried out at the request of the suspect, the person dealt the responsibility set out in connection and the intervener, as well as defenders and agents of these pages.

Article. 155. [the indictment on tax felony] § 1. In the case in which the financial authority of the pre-trial led the investigation, and in the case of tax crime, in which he led the investigation subject to the supervision of the public prosecutor, the latter, if not to adjudicate the proceedings, shall be made within 14 days from the end of the investigation or inquest indictment and send it together with the acts of the Prosecutor, with an indication of what the evidence shows the parties during the steps referred to in article 1. 154a, as passed to the Court together with the indictment, passing at the same time, the Prosecutor also possible proposals referred to in § 7, and material evidence.

§ 2. The indictment shall approve and contends that the Court should the Prosecutor. In the indictment, you should also indicate the financial authority of a criminal investigation, who conducted an investigation, which is entitled to before the Court the powers public prosecutor. This body shall be to bring the indictment by the service of its copy.

§ 3. The provisions of § 1 and 2 shall apply mutatis mutandis if, in the cases indicated there are the conditions to join the indictment request for conviction without trial or to request for a conditional remission procedure or an application referred to in article 2. 324 of the code of criminal procedure. The financial authority of a criminal investigation, who led the investigation, has the right to participate in the meetings provided for in article 4. 341 § 1, article. 343 paragraph 5 and article. 354 paragraph 2 of the code of criminal procedure and at the hearing, when the case was submitted for trial.

§ 4. In all other cases in which the financial authority of the pre-trial led the investigation, it shall be made within 14 days of the completion of the indictment or a request for a conditional remission procedure and brings it to the competent court and the supports before that court or issues a decision to discontinue or suspend investigation or manages to supplement the investigation.

§ 5. To bring the indictment in the case of tax offense shall notify immediately the Prosecutor by sending him a copy of the Act. In the case of a misdemeanor tax financial investigation authority shall notify the Prosecutor to bring the indictment only if prior coverage by the prosecutor supervising the investigation in this case.

§ 6. In the case of tax offense, in which the suspect is temporarily arrested, the time limit laid down in paragraph 1 and 4 shall be 7 days. If the suspect is used the provisional arrest, the indictment must be submitted to the Court not later than 14 days before the expiry of the date referred to the date of application of this measure.

§ 7. To the indictment the Prosecutor or pre-trial investigation authority financial joins the request for the imposition of liability set out in connection, if it was found the existence of this liability set out in art. 24 § 1 and 2, as well as a request for a particular entity's commitment to return to the Treasury or local government unit financial gain derived from the crime tax alleged the accused, if it was found the existence of grounds for the imposition of such an obligation, referred to in the article. 24 § 5, enclosing these conclusions the evidence for them. These conclusions shall be attached to the indictment along with allowance for the accused and entities concerned, notifying them about the submission of these proposals.

Article. 156. [Requests placed in the Act of indictment by the Prosecutor or pre-trial investigation authority financial] § 1. The Prosecutor, as well as financial authority of a criminal investigation can join the indictment request, without a hearing, the conviction and the decision agreed with the accused a penalty or measure for alleged tax offense to him or the tax offense, if the circumstances instigates does not raise questions, and the attitude of the accused indicates that the objectives of the procedure will be achieved.

§ 2. The proposal may refer to: 1) in the case of tax offense – assessment of the accused a penalty with extraordinary her ease, measure referred to in article 1. 22 § 2 paragraph 2 – 6, to withdraw from their assessment or conditional suspension of sentence; provision shall not apply to the offender committed tax under the conditions referred to in article 1. 37 § 1 or article. 38 paragraph 2, subject to article 22. 37 § 2 and 3 or article. 38 § 3;

2) on tax offense – assessment of the accused a fine not exceeding ten times the minimum wage or judgment of the measure referred to in article 1. 47 § 2 paragraph 2 or 3 or of the withdrawal of their assessment.

§ 3. The provisions of article 4. 335 § 2 and 3, article. 339 § 1 paragraph 3 and art. 343 § 4-7 of the code of criminal procedure shall apply mutatis mutandis; If in connection with a crime or an offence was tax revenue loss of public duties, and it has not been fully paid, the Court makes the application made by payment of the amount of the debts in full within the prescribed period.

§ 4. You cannot include a request for confiscation of objects, if the intervener ago to object in writing or orally to the Protocol.



SECTION IV of the proceedings before the Court of chapter 17 Proceedings before the Court of first instance


Article. 157. [obligation to participate in the hearing] § 1. If the indictment on felony tax brought the financial authority of a criminal investigation, part of the body or its representative in the hearing is mandatory. If the indictment relates to tax offences, participation is mandatory, when the President of the Court or the Court so orders.

§ 2. In tax crime cases, in which the indictment brought an attorney, financial investigation authority or his representative may act next to the Prosecutor as a public prosecutor.

Article. 158. [failure to appear at the hearing of the entity pociągniętego liability set out in connection] § 1. Failure to appear at the hearing of the entity pociągniętego liability set out in connection to which the request has been served properly, does not preclude a diagnosis of the case and the decision.

§ 2. If an entity referred to in § 1, will justify their failure and at the same time bring about the postponement of the hearing, nor can it lead in the absence of the entity in relation to its interest.

§ 3. (repealed).

Article. 159. [disable the transparency the main hearing] If you disable the transparency the main hearing also held liable entity set out in connection and the intervener may require leaving the courtroom after no more than two people.

Article. 160. [Hearing] When free given to the person being examined at the call of the Chairman, according to the article. 171 of § 1 of the code of criminal procedure, can ask her questions in the following order: a public prosecutor, the intervener, the delegate of the intervener, the expert, the entity held liable, subject to the liability of the pociągniętego delegate set out in connection set out in connection, the Defender, the accused, members of the Forum. The provisions of article 4. 370 § 2-4 of the code of criminal procedure shall apply.

Article. 161. [request for a conviction and the imposition of a specified penalty or measure] § 1. If in connection with a crime or an offence was tax revenue loss of public duties, and it has not been fully paid, the Court makes the application made by the accused referred to in art. 387 § 1 of the code of criminal procedure, the payment of the amount of the debts in full within the prescribed period.

§ 2. If in a crime or tax offence revenue reported intervention, the Court could not accede to the request referred to in article 2. 387 § 1 of the code of criminal procedure, concerning the decision of forfeiture of items when the intervener ago to object in writing or orally to the Protocol.

§ 3. The application of the accused, as referred to in article. 387 § 1 of the code of criminal procedure, submitted before the hearing, the Court may resolve at the meeting. The Court, having regard to the proposal from the sentences the accused.

§ 4. Of the date of the meeting shall be communicated to the parties by sending them a copy of the application.

§ 5. Unjustified failure by the public prosecutor, pociągniętego to the liability set out in connection or the intervener at the hearing or meeting does not preclude consideration of the application, if the other conditions referred to in article 1. 387 of the code of criminal procedure and in paragraph 1 are fulfilled.

Article. 161a. [Circumstances revealing Act of the accused as tax offense] if, after the start of the trial will reveal that the Act of the accused constitutes a tax offense, the court resolves the matter continues in this composition.

Article. 162. [Giving voice to the Parties] § 1. After the close of pleadings President gives voice to the parties and their representatives. Take one vote in the following order: a public prosecutor, the intervener, the entity held liable set out in connection and charged. Representatives of the process the parties take the voice before the parties they represent.

§ 2. If the public prosecutor, the intervener or his delegate again take voice, you should also give a voice to the company pociągniętemu to the liability set out in connection, his delegate, and the accused.

Article. 163. [Judgment terminating the proceeding] the judgment terminating the proceeding should, where necessary, also include the decision as to the forfeiture of items and download their monetary equivalent, a measure of the criminal forfeiture of property benefits and download the monetary equivalent public duties reduced Act prohibited, liability obligations set out in connection of the entity that has obtained pecuniary advantage, to return or the intervener's claims. Uniewinniając of the accused or condemned him for an offense that did not bring material benefits to the company, referred to in article 2. 24 § 5, or they write off the proceedings, the Court leaves the application of the obligation to return the benefits of property without consideration.

Article. 163A. [Notice of the accused after the notice or at the service of the judgment] in the event of a conviction using article. 36 § 3, after notice or with the delivery of the judgment should be advised the accused about the content of the article. 434 § 4 and art. 443 of the code of criminal procedure, and when the conviction occurred with the application of article 2. 156, or art. 161 – about the content of the article. 447 § 7 of the code of criminal procedure.

Article. 164. [Immediate enforceability of the judgment] If punished for a misdemeanor tax is a person who was only temporarily on the territory of the Republic of Poland or is not on the territory of permanent residence or permanent residence, the Court may order the immediate enforceability of the decision imposing a fine; at the same time, the Court shall substitute a penalty involving deprivation of liberty in the event of non-payment of a fine imposed within 3 days, and manages to stop the passport or other document to cross the border, at the time for payment of the imposed fine or perform substitute imprisonment.



Chapter 18 the appeal proceedings and extraordinary appeals Art. 165. [obligation to participate in the renewed proceedings] for a financial contribution from the body of a criminal investigation as a public prosecutor in the hearing of appeal shall apply mutatis mutandis provision art. 157. Article. 166. [Conditions for appeal by the mAh alternative] the marketing authorisation holder, in the alternative, may bring an appeal due to the imposition of liability set out in connection, but because of the conviction of the accused – only when conviction is the basis for this responsibility.

Article. 167. [complaint against the order of the financial authority of a criminal investigation or the military police] § 1. A complaint against the provisions and orders and other actions or inactions of the financial authority of the preparatory proceedings recognizes the authority of the parent, and in the cases provided for by law-attorney with supervision of the investigation or the Court.

§ 2. [11] a complaint against the order of the military police recognize the competent prosecutor for military affairs, and in the cases provided for by law is a military court.

§ 3. Jurisdiction to hear the complaints issued in cases of Government misconduct in the proceedings before the District Court and the order closing the way to judgment is the District Court, and other complaints-District Court in another sibling warehouse.

Article. 167a. [appellants ' authorities of Cassation for tax offence] [12] Corte di Cassazione for a misdemeanor tax may bring only the Attorney General and the Ombudsman. In cassation the bring you from any final judgment terminating the proceedings.

Article. 168. (repealed).

Article. 169. [payment of the appeal by the marketing authorisation holder in the alternative or the intervener] the marketing authorisation holder in the alternative or intervener may lodge a cassation or application for renewal of proceedings solely by a representative who is a lawyer or legal adviser.

Article. 170. [the causes of the resumption of legal proceedings culminating in a final judgment] proceedings terminated by a final decision of resumes in the scope of the decision on the imposition of liability set out in connection even if after the decision reveal new facts or evidence not known before the Court, indicating that this responsibility has been imposed unfairly.



Prescriptive Procedure section V Article. 171. [Inadmissibility issue penalty] the issue of penalty is unacceptable even when: 1) shall apply the provisions on liability set out in connection;

2) reported intervention as to the items subject to forfeit, unless it is withdrawn by the intervener to the time to indict.

Article. 172. [Punishment, punitive measures ordered by a judgment prescriptive] § 1. The judgment of prescriptive can rule for tax offence a fine referred to in article 1. 23 § 2 or penalty of restriction of liberty, and for a misdemeanor tax-a fine referred to in article 1. 48 § 3.

§ 2. Next to the punishment specified in § 1, in the cases provided for in the code, rule criminal measure referred to in article 1. 22 § 2 paragraph 2-6 or article. 47 § 2 paragraph 2 or 3.



SECTION VI Proceedings against absent chapter 19 Conditions


Article. 173. [in the absence of the offender or the tax offense] § 1. Against the offender tax or tax offences residing permanently abroad or where it is not possible to determine the place of residence or stay in the country, the proceeding may take place during his absence.

§ 2. Provision in § 1 shall not apply if: 1) wine of the offender or the circumstances of instigates raise questions;

2) charged with a crime Government hid after the Court indictment, as well as if in the course of the proceedings before the General Court established his place of residence or stay in the country.

§ 3. The provisions of paragraph 1 and 2 shall apply mutatis mutandis to pociągniętego subject to liability set out in connection.



Chapter 20 procedure Art. 174. [the proceedings in relation to the absent] in proceedings in relation to the absent shall not apply the provisions whose application requires the presence of the accused person or entity pociągniętego liability set out in connection.

Article. 175. [the provision on the use of the procedure in relation to the absent] § 1. On the application of the procedure in relation to the absent body issues a decision procedure. In the preparatory proceedings in cases concerning tax offenses that provision requires the approval of the Prosecutor.

§ 2. The provisions apply in relation to proceedings absent does not publish to the absent.

Article. 176. [the Defender with the Office for the absent accused] § 1. The President or legal Secretary Court the court competent to hear the case designates who accused the Defender with the Office. The participation of the Defender is mandatory also in appeal proceedings.

§ 2. Provision of section 1 shall apply mutatis mutandis to the entity pociągniętego liability set out in connection, when it does not have a delegate. The appointment of a lawyer or solicitor for the party to attend pociągniętego to liability set out in connection is equivalent to granting a power of attorney.

Article. 177. [personal notification to the accused at the disposal of the Court or the inclusion of the accused] if personal notification to the accused at the disposal of the Court or the accused shot he served a copy of the final judgment. At the request of the accused made in writing in a mandatory 14 days from the date of notification of a court whose judgment is confirmed, shall designate the trial immediately, and released in this instance judgment is repealed upon the appearance the accused at the hearing.



TITLE III ENFORCEMENT in cases of TAX CRIMES and misdemeanors TREASURY Department and general part chapter 21 the scope of Art. 178. [the application of the provisions of the Executive Penal Code], § 1. To the enforcement of judgments in matters of tax crimes and misdemeanors tax shall apply mutatis mutandis the provisions of the criminal code, if the provisions of this code provides otherwise.

§ 2. In enforcement proceedings in cases of tax crimes and misdemeanors Treasury by the expression "Attorney" as used in the provisions of the Executive Penal Code means also "the financial authority of a criminal investigation".



Chapter 22 Proceedings Art. 179. [the Executive proceedings Authorities] § 1. Authority of the enforcement proceedings in respect of the enforcement of judgments in matters of tax crimes and misdemeanors skarbowe is also a Customs Office. Decisions of these bodies shall apply mutatis mutandis to article. 7 of the criminal code.

§ 2. Executing the security property is tax office, except that the code provides otherwise.

§ 3. Financial security for goods subject to control by the customs service, which are at the disposal of the Customs Office, and on the values of foreign exchange or national measures of payment subject to foreign exchange controls carried out by the Customs Office, in cases of tax crimes and misdemeanors Treasury carried out by Customs authorities, these authorities.

§ 4. If the financial security he has made previously, the Customs Office, the Court shall direct the judgment to this body for the implementation of this section.

§ 5. In the event of a decision means the criminal forfeiture of property benefits or download its monetary equivalent enforcement authority specified in § 1 or article. 27 of the criminal code enforcement is also Executive imposed at the same time, a fine, the center of the criminal forfeiture of objects or download their monetary equivalent, if he has made previously secure.

§ 6. The powers of the Customs Office referred to in paragraph 1, 3, 4 and 5 may also be Customs Chamber.

Article. 179a. [the destruction of objects subject to forfeiture] section 1. If in the judgment of forfeiture of items ordered their destruction, the Court specifies the conditions and the immediate destruction of items by an authority of the enforcement procedure.

§ 2. The Minister of Justice, in consultation with the competent Minister of public financies, shall determine, by regulation, the detailed conditions and the immediate destruction of the items referred to in paragraph 1 and in article 3. 31 § 6, bearing in mind in particular the nature of objects and entities specialized in their destruction, as well as to ensure the efficiency of the enforcement procedure and its cost, as well as the need for appropriate protection and management of decommissioning operations.

Article. 180. [protection and enforcement measures] § 1. To security and enforcement measure download equivalent monetary forfeiture of objects, measure download equivalent monetary forfeiture of financial gain or public duties reduced deed prohibited shall apply mutatis mutandis to article. 179 of the code and paragraph 1 of this article. 27 of the criminal code.

§ 2. The intervener the claimant may the right to subject protection or enforcement of forfeiture of objects or download their monetary equivalent can assert their claims referred to in article mode only. 119. Article. 180a. [protection and the enforcement of the forfeiture of financial gain or download the monetary equivalent] For security and enforcement means the criminal forfeiture of property benefits or download its monetary equivalent shall apply mutatis mutandis to article. 33 § 2-4.

Article. 181. [request for choice of penalties, criminal-law measures and the other in the event of niejednoczesnego conviction] § 1. In the cases referred to in article 1. 8 § 1 in case of niejednoczesnego of the conviction by the courts on penalties, punitive measures or other measures, the Court which last delivered the judgment in the first instance, at the request of the convicted person shall give the order that the penalty, as the najsurowsza, shall be enforceable. Application for determination of this issue may submit also the pre-trial body. The order's for complaint investigation authority and the offender.

§ 2. Provision of section 1 shall apply mutatis mutandis in the event of niejednoczesnego conviction by authorities that a fine for a misdemeanor tax and a fine for the offense.

§ 3. In the case referred to in article 4. 8 § 2 shall apply mutatis mutandis the provisions of the code of criminal procedure concerning the judgment of the total.

§ 4. In the event of prior enforcement of a sentence more lenient or measure, in whole or in part, include them on the strictest penalties enforceable, taking account of the differences between these penalties or criminal measures.



SECTION II, part special chapter 23 Executing penalties Art. 182. [the redefining daily rate] if the fine imposed for an offence or has been paid revenue pulled in by way of execution only in parts and it is found that this is caused by the fact that the circumstances required to determine the daily rate has changed significantly, the Court for the nieuiszczonej even in the part of the fine specifies again the height of the daily rate, following the indications referred to in article 3. 23 § 3, unless the convicted to prove that this occurred for reasons beyond his control.

Article. 183. [the distribution of fine on the HP] § 1. Distribution of fine HP court may make from its security on the assets of the offender for an offence or tax holder in the alternative.

§ 2. On order in the distribution of fine HP receive a complaint.

Article. 184. [the payment of a fine by the mAh alternative] § 1. The marketing authorisation holder in the alternative pay against a fine, if convicted fails to pay on the due date and it is found that cannot be download by way of execution.

§ 2. If the fine imposed has been paid or downloaded from the accused by way of execution only in part, the responsibility of the mealtime is reduced to match the ratio of the amount paid to the amount of the sentence.

§ 3. If the fine imposed has been paid or downloaded from the holder in the alternative only in part, the provisions of article 3. 45 § 1, 2 and 4, and article. 46 of the Executive Penal Code shall apply mutatis mutandis.

§ 4. In relation to the holder in the alternative does not apply to work done socially or substitute a sentence of imprisonment.

§ 5. The enforcement procedure is not to adjudicate in the case of the death of the offender sentenced for a felony tax after final judgment on the imposition of liability set out in connection.

§ 6. The provisions of § 1, 2 and 5 shall apply mutatis mutandis to measure download equivalent monetary forfeiture of items.


Article. 185. [working socially useful] § 1. If the execution of the fine has proven to be ineffective or of the circumstances of the case, it appears that it would be ineffective, the Court may replace a fine to work socially useful, specifying its duration. Work socially useful takes the short answer is that 7 days, the longest time-3 months; shall be specified in the days and months.

§ 2. Work socially useful is in carrying out free, controlled work on social objectives, as indicated by the Court, where appropriate, and a healthcare facility, social care, organisation or institution which brings charitable aid or for the benefit of the local community, from 5 to 10 hours over one week.

§ 3. To order the conversion of fines to work socially useful have the complaint.

Article. 186. [Substitute imprisonment] § 1. If the execution of the fine has proven to be ineffective or of the circumstances of the case, it appears that it would be ineffective, the court orders the execution of the substitute imprisonment when: 1) punished declares that fails to work socially converted on the basis of article. 185 or evade from its implementation, or 2) replacing the fine to work socially useful is impossible or niecelowa.

§ 2. Managing the execution of the substitute imprisonment, the Court accepts that one day of deprivation of liberty is the equivalent of a fine of from one pięćsetnej to one fiftieth the upper limit of the legal risks a fine.

§ 3. Substitute imprisonment may not exceed 3 months; measures in the days and months.

§ 4. The provision of the Ordinance, the implementation of the alternative sentence of imprisonment shall be entitled to appeal.

Article. 187. [the state takeover amounts coming from courts fines] § 1. A fine against cases of tax offences, regardless of the mode in which they are fined, accrue to the Treasury.

§ 2. The execution of final criminal mandates referred to in article 1. 138 § 1 paragraph 2, in the provisions of the Act of 17 June 1966 on enforcement proceedings in administration.

Article. 188. [Failure of public duties within] in the event of a conviction of the perpetrator to restriction of liberty for a crime tax in connection with which there has been a depletion of public duties, tax evasion sentenced from incarcerated restriction of liberty is also a failure to pay the required dues within the prescribed period.



Chapter 24 execution of criminal measures Art. 189. [provisions applicable to enforcement of the judgment in the part concerning criminal measures] to comply with the judgment in the part concerning the measure download equivalent monetary forfeiture of objects or measure the monetary equivalent of the download advantage forfeited shall apply mutatis mutandis to article. 179 of the code and paragraph 1 of this article. 27, 44, 49-51 and article. 187-195a criminal code.

Article. 190. [restrictions on the payment of public] Court may not during the attempt to establish, expand or modify the obligation to pay the public duties referred to in article 2. 41 § 2, or 4, or its implementation.

Article. 191. [recognition of criminal measures be made] § 1. After half of the period for which was held in the punitive measures mentioned in article 1. 22 § 2 paragraph 5 and 7, not earlier than after one year, the Court may be made, if convicted, comply with legal order.

§ 2. The provision concerning the implementation of the measure set out in art. 22 § 2 paragraph 5 and 7 shall be entitled to appeal.

[1] on the basis of article. 9. 1 of the Act of 9 October 2015, amending the law on income tax from natural persons income tax Act legal persons and certain other laws (OJ., 1932) art. 53 § 30b; the following applies to income from 1 January 2016. For income before January 1, 2016. 53 section 30b shall apply in the version in force prior to December 31, 2015.

[2] Article. 53 § 39a are added determined by art. 9 paragraph 1 of the law of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[3] on the basis of the judgment of the Constitutional Court of 21 April 2015 (OJ item 601) art. 62 section 2, in so far as it permits the responsibility for tax offence, consisting of an invoice documenting activity undone, the same person who previously, based on art. paragraph 108. 1 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item 1054, as amended), was liable to pay tax in the amount shown on the invoice, is compatible with article. 2 the Constitution of POLAND, and is not incompatible with article 4. 42 paragraph 1. the Constitution of POLAND.

[4] on the basis of article. 9. 1 of the Act of 9 October 2015, amending the law on income tax from natural persons income tax Act legal persons and certain other laws (OJ., 1932) art. 80, § 2; the following applies to income from 1 January 2016. For income before January 1, 2016. 80 paragraph 2 applies in the version in force prior to December 31, 2015.

[5] Repealed by article. 8, paragraph 11 of the law of 15 March 2007 amending the law-code of civil procedure, code of criminal procedure law and amending some other acts (Journal of laws. # 112, item. 766), which entered into force on 28 July 2007.

[6] Article. 116 section 1 in the version established by art. 9, paragraph 2 (a). a) of the Act of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[7] Article. 116 section 3 is added to be fixed by the article. 9, paragraph 2 (a). (b)) the Act of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[8] Article. 116 section 4 is added to be fixed by the article. 9, paragraph 2 (a). (b)) the Act of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[9] Article. 121 § 3 is added to be fixed by the article. 9, paragraph 3 of the Act of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[10] Article. 134 § 3 is added to be fixed by the article. 9 paragraph 4 of the Act of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[11] Article. 167 § 2 shall be added laid down by art. 9, paragraph 5, of the law of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

[12] Article. 167a is inserted to be fixed by the article. 9, paragraph 6 of the law of 28 January, 2016. the provisions implementing the law – the law on the public prosecutor's Office (OJ item 178). The change went into effect April 4, 2016.

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