Key Benefits:
ACT
of 29 August 1997
Tax Ordinance
SECTION I
General provisions
Article 1. [ Regulatory scope] The Act shall:
1) tax liability;
2) tax information;
3) tax treatment, tax control and check-out activities;
4) the treasury secrecy.
Article 2. [ Application of provisions of the Act] § 1. The provisions of the Act shall apply to:
1) taxes, fees, and tax-tax receivables of the state budget and budgets of local government units, for which tax authorities are established or determined;
2) (repealed)
3) the tax fee and the fees referred to in the rules on taxes and local charges;
4) matters of tax law other than those mentioned in point 1, belonging to the jurisdiction of the tax authorities.
(2) Unless otherwise provided in separate provisions, the provisions of Chapter III shall also apply to the fees to which the arrangements or terms of procedure other than those referred to in paragraph 1 (1) are to be determined or defined.
§ 3. The authorities referred to in paragraph 2 shall be entitled to the powers of the tax authorities.
§ 4. The provisions of the Act do not apply to cash benefits arising from civil-law relations.
Art 2a. [ Obligation to resolve doubts in favour of the taxpayer] The unquestionable doubts about the content of the tax legislation shall be settled in favour of the taxpayer.
Article 3. [ Definitions] Whenever there is a law in the law:
(1) tax law-which is understood by law on taxes, levies and tax-deductions on the entity, subject of taxation, tax liability, tax base, tax rate, and tax law, and regulating the rights and obligations of the tax authorities, taxpayers, payers and helpers, as well as their legal successors and third parties;
2) tax laws-it is understood by the provisions of tax laws, provisions ratified by the Republic of Poland agreements on the avoidance of double taxation and ratified by the Republic of Poland international tax issues, as well as the provisions of implementing acts adopted on the basis of tax laws;
(3) taxes-this is also understood by:
(a) advances on taxes,
(b) tax instalments, where the provisions of tax law provide for the payment of tax in instalments,
(c) fees and non-tax budget receivables;
(4) tax records-the accounts, income and income books, records and records to which they are kept, for tax purposes, on the basis of separate provisions, are subject to taxable persons, payers, or Incassers;
5) declarations-this is also understood by the statements, lists, statements and information to which they are subject, on the basis of tax laws, taxpayers, payers and inctions;
(6) tax exemptions-this is understood by the provisions of the tax law for exemption, deduction, reduction or reduction, the application of which results in a reduction in the tax base or the amount of the tax, with the exception of a reduction in the amount a tax due on the amount of input tax, within the meaning of the provisions on tax on goods and services, and other deductions forming part of the structure of that tax;
7) refund of tax-it is understood by this reimbursement of the tax difference or the refund of input tax within the meaning of the provisions on tax on goods and services, and other forms of tax return provided for in the tax law;
8) non-tax budgetary due-it is understood by this non-tax and debt charges constituting the income of the state budget or the budget of the local government unit, arising from public relations;
(9) business activity-any gainful activity within the meaning of the provisions on the freedom of establishment, including the pursuit of a profession, and any other gainful activity carried out in its own name and on behalf of own or selfemployed persons, even when other laws do not pass this activity to an economic activity or a person performing such activities, to entrepreneurs;
(10) transaction price-this is understood by the price of the subject-matter of the transaction between affiliated entities within the meaning of the provisions of the tax law on personal income tax, corporate income tax and tax on goods and services;
11) a national entity-it is understood by it a natural person, a legal person or an organizational unit without legal personality, having the place of residence, seat or management in the territory of the Republic of Poland, related within the meaning of art. 25 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.) and art. 11 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2014 items 851, with late. zm.) with another entity and a foreign establishment within the meaning of these regulations, located on the territory of the Republic of Poland;
12) foreign entity-it is understood by it a natural person, a legal person or an organizational unit without legal personality, having a domicile or head office or a management board outside the territory of the Republic of Poland, related within the meaning of art. 25 of the Act of 26 July 1991. o personal income tax and art. 11 of the Act of 15 February 1992. a corporate income tax with another entity and a foreign establishment within the meaning of these regulations, located outside the territory of the Republic of Poland;
(13) the electronic document, which is understood by the electronic document referred to in Article 3 (1) (a). 3 point 2 of the Act of 17 February 2005. information on the activities of entities carrying out public tasks (Dz. U. of 2014 items 1114);
14) tax portal-this is understood by the tax administration's teleinformatic system for the contact of tax authorities with taxable persons, payers and inks, as well as their legal successors and third parties, in particular to the to submit applications, to declare and to service the letters of the tax authorities by means of electronic means of communication;
(15) a digitally mapped or digitally mapped declaration, which is an electronic copy of the application or declaration made in the tax administration's business units in a form other than the electronic document, which it has been introduced into the ICT system of the Minister responsible for public finance in such a way as to ensure that the mapped data is undeniable and integrity.
Article 3a. [ Form of electronic declaration] § 1. Unless otherwise provided for in separate provisions, declarations may be made by means of electronic communication.
§ 2. The tax authority, electronic box of the electronic tax administration system or tax portal confirms, in the form of an electronic document, the submission of the declaration by means of electronic communication.
§ 3. (repealed)
Article 3b. [ Declaration made by means of electronic communication] § 1. The declaration made by means of electronic communication shall include:
1) the data in an established electronic format, contained in the formula of the declaration specified in the separate regulations;
2) one electronic signature.
§ 2. The Minister responsible for public finance in agreement with the Minister responsible for IT shall determine, by means of a regulation:
1) (repealed)
2. the means of sending declarations and uses by means of electronic means of communication;
3) the types of electronic signature which should be affixed to each type of declaration or application.
§ 3. When issuing the Regulation referred to in paragraph 2, the Minister responsible for public finance should take account of:
1) the need to ensure the safety, reliability and undeniability of the data contained in the declarations and pods and the need to protect them from unauthorised access;
2) the limits on the amount of the tax liability, the amount of overpayment or refund of the tax resulting from the declaration and the type of tax to which the declaration relates, as well as the requirements for the particular types of signature specified in the provisions on electronic signature, In particular, the verification of signature and time-marking.
Article 3c. (repealed)
Article 3d. [ Submission of declarations by means of electronic communication] The submission of the declaration by means of electronic communication means to the Mayor (President of the City), the Old Town, the Marshal of the voivodship, is governed by separate regulations.
Art. 3e. [ Consent for the delivery of letters in the form of an electronic document] § 1. The tax authority may ask the taxpayer, the payer or the other person to consent to the service of letters in the form of an electronic document in all tax matters handled by that authority.
§ 2. In the case of an expression by a taxpayer, a payer or an insurer of the consent referred to in § 1, the tax authority shall instruct them of the legal consequences resulting from the expression of that consent.
§ 3. The provisions of Article 1 shall apply to the service referred to in paragraph 1. 144a and Art. 146.
Art. 3f. [ Tax Portal] § 1. The identification of taxpayers, payers, incents, their legal successors and third parties on the tax portal shall be followed by the use of a qualified certificate in accordance with the rules laid down in the Act of 18 September 2001. o electronic signature (Dz. U. of 2013 r. items 262 and from 2014 items 1662) or by the use of a profile of a trusted ePUAP within the meaning of art. 3 point 15 of the Act of 17 February 2005. o computerisation of the activities of public entities.
§ 2. The Minister responsible for public finance will determine, by means of the regulation, the scope and conditions of using the tax portal, having regard to the need to ensure the security, reliability and undeniability of the data contained in the applications, declarations and letters and the need to protect them from unauthorised access.
§ 3. The Minister responsible for public finance may determine, by means of a regulation, another means of identification on the tax portal than that provided for in § 1, with a view to the need for the dissemination of contacts with the tax authorities via the the tax portal and the need to ensure security, confidentiality and certainty in the identification process.
§ 4. The Minister responsible for public finance will determine, by means of a regulation, the types of issues that can be dealt with using the tax portal, with a view to the need for a gradual dissemination of electronic form of contact with the the tax authorities and the nature of these matters.
§ 5. The Minister responsible for public finance may, by regulation, indicate the tax authorities that deal with the use of the tax portal with a view to streamlining the work of the offices and the handling of taxpayers, the payers, -Inkasents, their legal successors and third parties.
Article 4. [ Obligation of Taxation] The tax liability is based on the tax laws that are not subject to the obligation to provide cash benefits in connection with the occurrence of the event referred to in those laws.
Article 5. [ Tax Commitment] The tax liability is due to the tax obligation of the taxpayer to pay to the State Treasury, voivodship, district or the municipality of tax in the amount, within the time limit and in the place specified in the tax law.
Article 6. [ Tax] The tax is public-law, free of charge, forcible and non-repayable cash benefits for the benefit of the State Treasury, voivodship, district or municipality, resulting from the Tax Act.
Article 7. [ Taxable Person] § 1. A taxable person shall be a natural person, a legal person or an organisational unit without legal personality, subject to tax law to the tax obligation.
§ 2. Tax laws may establish taxable persons other than those mentioned in § 1.
Article 8. [ Payer] The payer is a natural person, a legal person or an organisational unit without legal personality, required under the rules of tax law to calculate and collect the tax and pay it within the relevant time limit to the Authority. tax.
Article 9. [ Inkasent] The person concerned shall be a natural person, a legal person or an organisational unit without legal personality, which is obliged to collect the tax from the taxable person and pay it within the relevant time limit to the tax authority.
Article 10. [ Choice of form of taxation] § 1. The introduction of a flat-rate taxation does not deprive the taxable person of the possibility to make a choice of taxation on a general basis.
§ 2. The provision of § 1 does not apply if the tax laws do not provide for the taxpayer's choice of the form of taxation.
Article 11. [ Fiscal Year] The fiscal year is the calendar year, unless the tax law provides otherwise.
Article 12. [ Last day of appointment] § 1. If the beginning of the period specified in days is a certain event, the date on which the event occurred shall not be taken into account in the calculation of that time limit. The end of the last of the designated number of days shall be considered as the end of the period.
The terms set out in the weeks shall end on the expiry of that day in the last week, which corresponds to the beginning of the period.
§ 3. The time limits set in months shall end on the expiry of that day in the last month, which corresponds to the initial day of the deadline, and if that day had not been the case in the last month of that month.
§ 4. The time limits set in years shall end with the expiry of that day in the last year, which corresponds to the beginning of the period of time, and if that day had not been the day of the last year, the day before that day.
§ 5. If the last day of the deadline falls on a Saturday or a public holiday, the last day of the term shall be deemed to be the following day after the day or days free of work, unless the tax laws stipulate otherwise.
§ 6. The time limit shall be deemed to be retained if, prior to the expiry of that period, the letter
1) sent in the form of an electronic document to the tax authority, and the broadcaster received an official receipt certificate;
2) granted in the Polish postal facility of the operator designated within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529) or a postal service provider providing postal services common in another Member State of the European Union, or received by a Polish post office operator appointed after being granted in a country outside the European Union, or complex in the Polish consular office;
3. submitted by a soldier or a crew member of a maritime vessel in the command of the military unit or the master of the ship;
4) filed by a person deprived of liberty in the administration of the criminal establishment;
5) filed by a person arrested in the administration of the arrest of an investigator.
SECTION II
Tax authorities and their jurisdiction
Chapter 1
Tax authorities
Article 13. [ Tax Authority] § 1. The tax authority, in accordance with its jurisdiction, shall be:
1) the chief of the tax office, the chief of the customs office, the mayor, the mayor (the city president), the starosta or the marshal of the voivodship-as the authority of the first instance;
2. Director of the Tax Chamber, Director of the Customs Chamber-as:
(a) the review body of the decision of the Chief Tax Office or the Chief Executive of the Customs Office, as appropriate,
(b) the first instance authority, on the basis of separate provisions,
(c) the review body of the decision taken by that authority in the first instance;
3) the self-governing body of appeal-as an appeal body from the decision of the mayor, the mayor (the president of the city), the starosty or the marshal of the voivodship.
§ 2. The Minister responsible for public finance is the tax authority-as:
1) the authority of the first instance in matters of annulment of the decision, the resumption of proceedings, the amendment or repeal of the decision or the finding of its expiry-of the office
2) the review body from decisions issued in the cases referred to in point 1;
(3) the competent authority in matters of agreements relating to the establishment of transaction prices;
4) the competent authority on the interpretation of the provisions of the tax law;
(4a) the competent authority in matters relating to the interpretation of the provisions of the tax law referred to in Article 4. 14b § 1, to the extent specified in art. 14e § 1;
(5) the competent authority on information to be provided by banks and cooperative credit institutions on established and liquidated bank accounts relating to the pursuit of business activities;
6) [ 1] the competent authority in matters of security opinions;
7) [ 2] the authority of the first instance in the cases referred to in Article 119g § 1.
§ 3. The higher level tax authorities are the redress bodies.
Art. 13a. [ Grant Permission] The Council of Ministers may, by regulation, grant the powers of the tax authorities:
1) The Head Of The Intelligence Agency,
(2) The Head of the Internal Security Agency,
3) the Head of the Central Anti-Corruption Bureau,
4. Head of the Military Intelligence Service,
5. Head of the Military Contrintelligence Service
-if it is justified by the protection of classified information and the security requirements of the State.
Article 14. [ Scope of Minister's tasks] § 1. The Minister responsible for public finance shall exercise general supervision in tax matters.
§ 2. Under the supervision referred to in § 1, the Minister responsible for public finance for the purpose of carrying out statutory tasks, in particular analytical and reporting tasks, may process data resulting from the tax returns submitted to Chief Treasury and Chief Customs Ofofficials.
§ 3. The processing of the data referred to in § 2 shall be carried out with the provisions on the protection of personal data and the laws of law protected.
§ 4. The Minister responsible for public finance ensures the functioning of the tax portal and is the administrator of the taxpayers, payers, incents, their legal successors and third parties using this portal within the meaning of the regulations the Act of 29 August 1997. on the protection of personal data (Dz. U. of 2014 items 1182 and 1662).
Chapter 1a
Interpretations of tax law
Art. 14a. [ Interpretation of tax law] § 1. The Minister responsible for Public Finance shall endeavour to ensure the uniform application of tax legislation by the tax authorities and the treasury control authorities, in particular by making their interpretation, ex officie or at the request of the tax authorities, at the request of the taking into account the case-law of the courts and the Constitutional Court or the Court of Justice of the European Union (general interpretations); the applicant must not be a public authority.
§ 1a. The general interpretation shall include in particular:
1) a description of the issue, in relation to which the interpretation of tax law is made;
2) clarification of the scope and method of application of the interpreted rules of tax law to the described question together with the legal justification.
§ 2. The application for a general interpretation shall state the reasons for the general interpretation, and in particular:
1) presentation of the issue and an indication of the tax laws requiring the issue of general interpretation;
2) an indication of the non-uniform application of tax law in specific decisions, provisions and individual interpretations issued by tax authorities and treasury control authorities in the same facts or future events, and in the same legal states.
§ 3. A general interpretation shall be issued if, on the date on which the application is submitted in the cases referred to in paragraph 2 (2), the tax treatment or the control proceedings of the tax authority or the decision or the order has not been brought a complaint or complaint.
§ 4. The Minister responsible for public finance shall leave the application for a general interpretation without consideration if:
1) the conditions referred to in paragraphs 2 and 3 are not fulfilled, or the application does not meet other requirements laid down by the law, or
2) the issue presented in the proposal is the subject of general interpretation and the legal state has not changed in this respect.
§ 5. In order to leave an application for a general interpretation without consideration, the order for which the complaint is intended shall be issued. The order does not contain any data identifying the party to the proceedings in which the decision, the order or the individual interpretation was issued, as indicated in the application for a general interpretation. The provisions of Chapters 14 and 16 of Chapter IV shall apply mutatis mutandis.
§ 6. The right of access to the file for the issue of a general interpretation shall not include data identifying the party to the proceedings in which the decision, order or individual interpretation is issued, as indicated in the application for a general interpretation.
§ 7. At the written request of the Minister responsible for public finance, the tax authorities and the treasury audit authorities shall forward the files to the file on the application for interpretation of the general decision, the provisions and the interpretation of the file. individual.
§ 8. The fee shall be refunded only in the case of a general interpretation. Refund of the fee shall take place within 7 days from the date of publication of the general interpretation.
§ 9. In cases concerning the issue of general interpretation on a proposal from the Article 14d, art. 14f, art. 120, art. 121 § 1, art. 125, art. 126, art. 129, art. 130, art. 135, art. 140, Art. 143, art. 165 § 3 and 3b, art. 165a, art. 168, art. 169 § 1-2 and 4, art. 170 and art. The provisions of Chapters 3a, 5, 6, 7, 10 and 23 of Chapter IV shall apply mutatis mutandis.
§ 10. The Minister responsible for public finance, in order to improve the handling of applicants, may, by regulation, authorise the competent authorities to issue, as the authority of the first instance, the provisions referred to in § 5 and the exercise of the tasks, referred to in § 7, at the same time specifying the property of the property and the local authorised authorities.
§ 11. The Minister responsible for public finance, taking into account the efficiency of the proceedings, shall determine by way of regulation a model application for a general interpretation which contains the particulars identifying the applicant, the data indicated in § 2, and the method of payment of the fee.
Article 14b. [ Individual Interpretation] § 1. The Minister responsible for public finance, at the request of the person concerned, issues, in his individual case, the interpretation of the provisions of tax law (individual interpretation).
§ 2. An application for an individual interpretation may concern the existence of actual facts or future events.
§ 2a. The subject of an application for an individual interpretation shall not be subject to the provisions of tax law governing the jurisdiction and the powers and obligations of the tax authorities and of the treasury control authorities.
§ 3. An application for an individual interpretation shall be subject to an exhaustive presentation of the actual facts or the future event and to present its own position on the legal assessment of the facts. or future events.
§ 4. The applicant for an individual interpretation shall submit a statement under criminal responsibility for false evidence that the facts covered by the application for interpretation on the date on which the application is submitted are not the subject of the application. tax treatment, tax control, audit proceedings of the tax inspection body, and that in this respect the matter has not been resolved as to its substance in the decision or provision of the tax authority or the tax control authority. In the event of a false declaration, the individual interpretation issued does not have any legal effect.
§ 5. The individual factual interpretation of those facts which, at the date of the application for interpretation, does not appear to be the subject of the tax investigation, the tax control, the control proceedings of the control body, Or, in that respect, the matter has been settled on its substance in the decision or decision of the tax authority or the tax control authority.
§ 5a. If the facts presented in the application or the future event correspond to an issue which is the subject of a general interpretation in the same legal state, it shall appear to the extent that the facts or events have been found to be in fact or have been the general interpretation is applied in the future proposal, with the same conclusion as to the objectivity of the proposal. In this case, the order shall indicate the indication of the general interpretation, together with the publication of the place of publication. The order issued shall be entitled to a complaint.
§ 5b. [ 3] There shall be no individual interpretation of the facts or events of a future which may reasonably be expected to be the subject of a decision taken in accordance with Article 4 (1) (a) of the Regulation. 119a or constitute an abuse of the law referred to in art. 5 par. 5 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2016 r. items 710 and 846).
§ 5c. [ 4] The authority authorised to issue an individual interpretation shall request the Minister responsible for public finance for an opinion in the field referred to in paragraph 5b.
§ 6. The Minister responsible for public finances in order to ensure the uniformity of the issue of binding interpretations and to improve the handling of applicants may, by regulation, authorise the competent authorities to issue individual interpretations in the its name and, to the extent determined, at the same time specifying the property of the competent authority and the local authority.
§ 6a. Minister responsible for public finance, taking into account the need to ensure the uniformity and regularity of individual interpretations and to improve the conduct of individual interpretations and changes, may, by way of regulation, authorise the authorities to:
1) changes of individual interpretations at the processing stage of the call for a breach of the law,
2) the finding of an expiry of individual interpretations on the basis of art. 14e § 1 point 3,
3) repeal of the individual's interpretation and issue of the provisions referred to in § 5a, on the basis of art. 14e § 1 point 4,
4) the issue of the provisions referred to in § 5a, and their amendments on the basis of art. 14e § 1 point 5,
5) the repeal of the provisions referred to in § 5a, on the basis of art. 14e § 1 point 6
-on its behalf and within a set range, specifying at the same time the property of the competent authority and the local competent authorities.
§ 7. The Minister responsible for public finance shall determine, by means of a regulation, the model of the application referred to in paragraph 1, which shall contain the particulars identifying the applicant and the particulars referred to in paragraphs 2 to 5, as well as the method of payment of the fee referred to in Article 1. 14f, having regard to the need to harmonise the forms of applications submitted and to ensure the efficient handling of applicants.
Article 14c. [ Scope of individual interpretation] § 1. The individual interpretation shall contain an exhaustive description of the actual or future event presented in the application and the assessment of the applicant's position, together with the legal justification for that assessment. Legal justification may be waiving if the applicant's position is correct in full.
§ 2. In the event of a negative assessment of the applicant's position, the individual interpretation shall include an indication of the correct position and the legal justification.
§ 3. The individual interpretation shall include an instruction on the right to lodge a complaint with the administrative court.
§ 4. An individual interpretation issued in the form of an electronic document shall bear a secure electronic signature verified by means of a valid qualified certificate or a signature confirmed by a trusted ePUAP profile.
Art. 14d. [ Term of individual interpretation] § 1. The interpretation of the individual provisions of the tax law shall be issued without undue delay, but not later than 3 months from the date of receipt of the application. The time limits and periods referred to in Article 4 shall not be included in that date. 139 § 4.
§ 2. In the case of the service of an individual interpretation by means of electronic communication, an individual interpretation shall be deemed to have been issued within the time limit referred to in paragraph 1, if the notice referred to in Article 1 (1) is notified to the Commission. 152a § 1 was sent before the expiry of this period.
§ 3. The applicant may at any time request to inform him by telephone or by means of electronic communication about the date of issue of the individual interpretation and the assessment of his/her position or of any other way the case resolution. The information shall be transmitted immediately and, where the applicant has requested an individual interpretation with this request, not later than the working day following that of the interpretation or of another decision in the case.
Art. 14e. [ Amendment, repeal or revocation of interpretation] § 1. The Minister responsible for public finance may ex officie:
1) amend the issued general or individual interpretation if it finds irregularity, having regard in particular to the case-law of the courts, the Constitutional Tribunal or the Court of Justice of the European Union;
2) repeal the issued individual interpretation and waive the proceedings on the issue of an individual interpretation if, on the date of its issue, there were grounds for refusal to initiate proceedings on the issue of an individual interpretation;
3) determine the expiry of an individual interpretation, if it is incompatible with the general interpretation issued in the same legal state;
4) repeal the issued individual interpretation and issue the order referred to in art. 14b § 5a;
5) amend the provision referred to in art. 14b § 5a, in the case of a change of the general interpretation indicated in that provision;
6. to repeal the provision referred to in Article 4 (2). 14b § 5a, if the facts presented in the application or the future event do not correspond to the subject of the subject mentioned in the provision of the general interpretation, and submit an application for the issue of an individual's interpretation consideration.
§ 2. The amendment of an individual interpretation shall take place in relation to the actual or future event described in the application on the basis of which the revised interpretation has been issued.
§ 3. Repeal or revocation of an individual interpretation, and amendment or repeal of the provision referred to in Article 14b § 5a, it follows in the form of the order for which the complaint is intended.
§ 4. The change in the individual interpretation and the provisions referred to in paragraph 3 shall be served on the person to whom an individual interpretation or provision has been issued in the case or his successor to the law.
§ 5. In determining the expiry of an individual interpretation, the provision shall indicate the indication of the general interpretation together with the location of its publication.
Art. 14f. [ Payment of an application for interpretation] § 1. An application for an individual interpretation is subject to a fee of 40 zł, which must be paid within 7 days from the day of submission of the application.
§ 2. In the event of a single application for the interpretation of individual individual factual or future events, a fee shall be levied on each individual actual or future event submitted in the application.
§ 2a. The recovery of the undue charge shall take place no later than 7 days from the date of the end of the procedure for the interpretation.
§ 2b. The fee for an application for an individual interpretation is refundable only in the case of:
1) withdrawal of the application-in its entirety;
2) the withdrawal of part of the application in relation to the separate factual situation or event presented in it, in the relevant part;
3) to pay it in the amount higher than the amount due-in the relevant part.
§ 3. The fee for an application for an individual interpretation is the revenue of the state budget.
Art. 14g. [ Leave without consideration for an application for interpretation] § 1. An application for an individual interpretation which does not meet the requirements laid down in the Article. 14b § 3 or other requirements laid down by law shall be left without consideration.
§ 2. (repealed)
§ 3. (repealed)
Art. 14h. [ Application of provisions on individual interpretation cases] In cases concerning the individual interpretation, the provisions of Article 1 shall apply mutatis mutandis. 120, art. 121 § 1, art. 125, art. 126, art. 129, art. 130, art. 135, art. 140, Art. 143, art. 165 § 3b, art. 165a, art. 168, art. 169 § 1-2 and 4, art. 170, art. 171, art. 208, art. 213 for replenishing or correcting as to the complaint to the administrative court, art. 214, art. 215 (1) and (3) and the provisions of Chapters 3a, 5, 6, 7, 10, 14, 16 and 23 of Chapter IV.
Art. 14i. [ Interpretation Publication] § 1. The general interpretations shall be published, without undue delay, in the Official Journal of the Minister of Finance and shall be published in the Public Information Bulletin.
§ 2. The individual interpretation, amendment and the provisions referred to in Article 2 14e § 3, together with the information on the date of service, shall be immediately communicated to the tax authorities due to the scope of the matters which are the subject of the interpretation and to the competent authority of the tax inspection.
§ 3. The individual interpretation, after deletion of the data identifying the applicant and other entities identified in the interpretation, shall be immediately entered in the Public Information Bulletin on the subjective side of the office serving the Minister appropriate for public finance matters.
§ 4. The public information bulletin on the personal side of the office serving the Minister responsible for public finance shall include information on the change, repeal, and expiry of an individual interpretation.
§ 5. In the Public Information Bulletin, information on incorrect individual interpretations which, due to death, liquidation or dismissal, is included in the Public Finance Minister's personal information page. the dissolution of the applicant for which the individual interpretation has been issued may not be amended, repealed or may not be concluded.
Art. 14j. [ Authority authorised to issue an interpretation] § 1. According to their properties, individual interpretations issue the mayor, mayor (president of the city), an old-age or marshal of the voivodship.
§ 2. In the range referred to in § 1, the fee for an application for an individual interpretation shall be the revenue of the budget of the local government unit.
§ 2a. The mayor, the mayor (city president), the starosta or the marshal of the voivodship amends the individual interpretation issued by that authority, repeals it and finds its expiry, and changes or repeals the order referred to in art. 14b § 5a.
§ 3. The provisions of this Chapter shall apply mutatis mutandis to the non-regulated range in paragraphs 1 to 2a.
Art. 14k. [ Application for interpretation] § 1. The application for an individual interpretation before its amendment, whether or not it expires, or before service to the tax authority by a decision of the administrative court annulling the individual interpretation, must not be detrimental to the the applicant, as well as in the event that it is not included in the decision of the tax case.
§ 2. The application to the general interpretation prior to its change must not harm those who have applied to it, as well as in the event of failure to take account of it in the judgment of the tax case.
§ 3. Within the scope of an application for interpretation which has changed, the expiry of which has been established, or an interpretation not taken into account in the decision of the tax case, no proceedings shall be initiated in respect of treasury offences, or misconduct of the treasury, and the proceedings instituted in these cases shall be dismissable and no interest shall be calculated for the delay.
Art. 14l. [ Tax effects prior to the publication of the interpretation] Where the tax effects of an event covered by the facts which are the subject of an interpretation have taken place prior to the publication of the general interpretation or prior to the service of the individual interpretation, the application shall apply to the This interpretation does not exempt the payment of tax.
Art. 14m. [ Exemption from the obligation to pay tax] § 1. The application for interpretation which has subsequently been amended, the expiry of which has been found or which has not been taken into account in the decision of the tax case, shall result in an exemption from the payment of the tax in respect of the resulting tax an event of interpretation if:
1) the obligation has not been properly executed as a result of the application for the interpretation which has changed, or the interpretation not taken into account in the decision of the tax case, and
(2) the tax effects of an event which is the subject of an interpretative factual situation have taken place after the publication of the general interpretation, or after the service of an individual interpretation.
§ 2. The exemption referred to in § 1 shall include:
1) in the case of an annual settlement of taxes-the period until the end of the tax year in which the amended general interpretation was published, the amended individual interpretation has been served or the expiry of the period has been declared, or the tax authority has been served on the tax authority a decision of the administrative court repealing the individual interpretation of the decision of the Court of Justice;
2) in the case of quarterly tax settlement-the period up to the end of the quarter in which the amended general interpretation was published, the amended individual interpretation was served or the expiry of the period was determined, or the tax authority was notified to the tax authority. a judgment of the administrative court repealing the individual interpretation of the decision, and the following quarter;
3. in the case of monthly tax settlements, the period up to the end of the month in which the amended general interpretation was published, the amended individual interpretation was served or the expiry of the period was determined, or a copy of the tax authority was notified to the tax authority. a decision of an administrative court repealing an individual's interpretation with the statement of its legitimacy, and the following month.
§ 3. At the request of the taxable person who has complied with the interpretation, the tax authority shall also determine, in the decision determining or fixing the amount of the tax liability, the amount of the exemption tax referred to in paragraph 1, or, in the case of payment of the tax in the area covered by this exemption-determines the amount of overpayment.
§ 4. The tax authority shall inform the taxable person in writing of the date of service of the write-off of the decision referred to in paragraph 2, giving at the same time the information at which date the period of exemption from the obligation to pay the tax resulting from the repeal of the tax is terminated. interpretation ruling.
Art. 14n. [ Application of provisions] § 1. The provisions of Article 4 14k and art. 14m shall apply as appropriate in the case of:
1) the application by a company to an individual interpretation issued before the formation of the company at the request of the persons planning to create this company-in so far as it relates to the activities of that company;
(1a) the application of a capital group within the meaning of the corporate tax rules for the interpretation of an individual before the formation of the group, at the request of the company planning to form that group, in respect of the activities of the group that of the group's capital group;
(2) the application by the branch or representative to an individual interpretation of the activity of the branch or of the representative established prior to the establishment of the branch or representative at the request of the entrepreneur.
§ 2. In the cases referred to in paragraph 1, the amendment, repeal or revocation of an individual interpretation or amendment or repeal of the provision referred to in Article 1 shall be amended. 14b § 5a is served by a company, a tax group within the meaning of the corporation tax law, a branch or a representative designated by the applicant for the issue of an individual interpretation, to the company.
§ 3. The provisions of Article 4 14k and art. 14m shall apply as appropriate in the case of:
1) repeal of the individual interpretation-based on art. 14e § 1 point 4;
2) changes or repeals of the provision referred to in art. 14b § 5a.
Art. 14na. [ Exclusion of the provisions of Article 14k-14n] [ 5] Art. 14k-14n shall not be applied if the factual or future interpretation of a future event is an element of the activities which are the subject of a decision:
1) with the application of art. 119a;
2) in connection with the occurrence of the abuse of the law referred to in art. 5 par. 5 of the Act of 11 March 2004. o tax on goods and services.
Art. 14o. [ Failure to give an individual interpretation within the time limit] § 1. If an individual interpretation is not issued within the time limit laid down in the Article. 14d it is considered that on the day following the expiry of the time limit for the interpretation, an interpretation has been issued stating the correctness of the applicant's position to the full extent.
§ 2. Rules of Art. 14e and art. 14i § 2 shall apply mutatis mutandis.
Art. 14p. [ Application of provisions] The provisions of this Chapter shall apply mutatis mutandis to the claims of the payers or other persons, the obligations of third parties and the amounts receivable referred to in Article 4. 52 § 1.
Art. 14r. [ Proposal for a Common] § 1. An application for an individual interpretation may be requested by two or more interested parties in the same factual situation or having a participation in the same future event (joint proposal).
§ 2. The interested parties shall indicate in the application a single entity which is a party to the interpretation proceedings and shall make a declaration as referred to in Article 3. 14b § 4.
§ 3. An individual interpretation or an order in the case shall be served on the party designated as a party. The other interested parties shall be served with a copy of the interpretation or order.
§ 4. The fee for a common application shall be determined as the product of the amount determined in accordance with the Article. 14f and the figures referred to in the proposal.
§ 5. In the area of non-regulated in paragraphs 1 to 4, the provisions of this Chapter shall apply mutatis mutandis.
§ 6. The Minister responsible for public finance shall determine, by means of a regulation, a model of a common application containing the data identifying the concerned and the data indicated in § 2 and in the Article. 14b § 3-5, as well as the method of payment of the fee referred to in § 4, with a view to the need to harmonise the form of applications submitted and to ensure the efficient handling of applicants.
Art. 14s. [ Requesting an Interpreter for an interpretation] § 1. An application for the issue of an individual interpretation may be requested by the contracting authority within the meaning of the Act of 29 January 2004. -Public procurement law (Dz. U. of 2013 r. items 907, with late. zm.) to the extent that has an impact on the method of calculating the price in relation to the granted public order. Article Article 14b § 4 does not apply.
§ 2. Rules of Art. 14k-14n shall apply mutatis mutandis to the entity implementing the order.
Chapter 2
Jurisdiction of the tax authorities
Article 15. [ Respect for properties] § 1. The tax authorities shall comply with the office of their property and local authority.
§ 2. Property and local property shall be determined taking into account also the scope of tasks and the territorial scope of the action of the tax authorities, determined on the basis of separate provisions.
Article 16. [ Property Property] The property of the tax authorities shall be determined in accordance with the rules governing the scope of their action.
Article 17. [ Local Property] § 1. Unless otherwise provided in the Tax Act, the jurisdiction of the local tax authorities shall be determined in accordance with the place of residence or the address of the taxable person, the payer, the person concerned or the entity referred to in Article 4 (1). 133 § 2.
§ 2. The Minister responsible for public finance may determine, by way of regulation, the jurisdiction of the local tax authorities in the cases of certain tax obligations or individual categories of taxpayers, payers or incements in a manner other than those referred to in paragraph 1, having regard, in particular, to the place of residence or place of residence abroad, the place where the income is obtained and the place where the subject of taxation is
Art. 17a. [ Liability of a third party] The tax authority competent for the tax liability decision of a third party is the tax authority competent for the taxable person, the payer or the incassation.
Article 17b. [ Jurisdiction of the local tax authority on legal succession] § 1. The tax authority competent for the rights and obligations of the taxpayer (the payer, the incassate), taken over by the legal successor, is the tax authority competent for the legal successor.
§ 2. The competent local tax authorities in the cases of legal succession of heirs and litigants shall be the competent authority due to the last place of residence of the deceased.
Article 18. [ Changing local property] § 1. If, during a tax year or in separate provisions of another trading period, an event occurs giving rise to a change in the jurisdiction of the local tax authority, the tax authority of the local tax authority for that period of charge shall be the subject of an event. remains the tax authority which has been competent on the first day of the tax year or the trading period.
§ 2. The Minister responsible for public finance may determine, by means of a regulation, cases in which, in the event of a change of local jurisdiction during the tax year or the settlement period, the competent tax authority is the authority of another than that referred to in paragraph 1, having regard, in particular, to the change of residence, residence or establishment of the taxable person.
Art. 18a. [ Event to change local property] § 1. If, after the end of the tax year or other accounting period, an event occurs that results in a change in the jurisdiction of the local tax authority, the local tax authority in cases concerning previous tax years or other tax years shall be the subject of an the clearing periods shall be the competent authority after the occurrence of such events, subject to Article 18b.
§ 2. The Minister responsible for public finance may determine, by means of a regulation, cases where, in the event of a change of local jurisdiction after the end of the tax year or the settlement period, the competent tax authority will be the other than those mentioned in § 1, taking into account in particular cases of changes in the place of residence, residence or residence of the taxable person.
Art. 18b. [ Competent authorities in the case] § 1. The tax authorities competent at the date of the opening of tax treatment or tax control to determine or establish the amount of the tax liability shall remain appropriate in all matters relating to the tax liability which is the subject matter of the proceedings or inspections, even if an event giving rise to a change in property has occurred during the proceedings or checks.
(2) If the event giving rise to a change in the jurisdiction of the tax authority took place after the end of the tax check, the competent authority in the case to which it relates shall remain the competent authority on the date of the initiation of the tax control.
§ 3. The provisions of paragraphs 1 and 2 shall apply as appropriate:
1) in the event of the legal succession causing the change of properties;
2) in the cases referred to in art. 21 § 3a, art. 24 and art. 30;
3) in cases of rulings on the liability of third parties.
Art. 18c. [ A determination to appoint a tax authority] § 1. The Minister responsible for public finance may, in order to improve and speed up tax control or tax proceedings in the first instance, appoint, by way of order, the chief of the tax office, the chief executive officer, the customs office, the Director of the Treasury or the Director of the Customs Chambers as competent to carry out those inspections or proceedings in matters relating to taxable persons remaining within the jurisdiction of the various authorities, if any a reasonable suspicion of committing a treasury crime or necessity security of the evidence of his or her committing, subject to § 2.
§ 2. The Director of the Tax Chamber or the Director of the Customs Chamber may, in order to streamline and accelerate tax control or tax proceedings, appoint, by way of the order, a suitably supervised chief of the tax office or a primer the customs office as competent to carry out those checks or proceedings in matters relating to taxable persons who remain within the jurisdiction of the various supervised primates, where there is a reasonable suspicion of committing treasury crime or the need to safeguard the evidence thereof commit.
§ 3. The designated tax authority may only be the competent authority at least for one of the taxpayers.
§ 4. In the event of the appointment of a body after the opening of tax or tax treatment, the designated tax authority shall take control or conduct for further investigation. The activities undertaken in the course of the tax inspection and in the tax proceedings initiated shall remain in force.
§ 5. The order for the designation of the tax authority shall be determined by the taxable person for whom the tax authority has been designated and the scope of the matters of that taxable person covered by the jurisdiction of the designated tax authority.
§ 6. The order for the designation of the tax authority shall be served on the taxable person for whom the tax authority has been designated, the designated tax authority and the tax authorities concerned in advance, and in the case referred to in paragraph 1, also the directors of the treasury chambers or the directors of the customs chambers.
Art. 18d. [ The transfer of tax proceedings to another IRS] § 1. The tax authority of the first instance shall transfer, by way of order, the continued conduct by the tax inspection body, after the consent of that authority has previously been given, the tax treatment carried out, if the information received by the authority the tax on the bank or any other financial institution referred to in Article 182, they do not allow an explanation of the relevant facts of the case.
§ 2. The provision referred to in paragraph 1 shall, in particular, include:
1) an indication of the tax treatment to be taken over;
2) the rationale that the information received by the tax authority from the bank or other financial institution does not allow for an explanation of the relevant facts of the case;
3) an indication of the tax control authority competent at the date of the opening of the tax proceedings.
§ 3. The steps taken in the opening of tax proceedings remain in force.
§ 4. The order for the transfer of the case shall be served on the party, the competent tax authority, and the Director of the Treasury supervising the chief of the tax office or the director of the customs chamber supervising the customs office of the customs office.
Article 19. [ Property Disputes] § 1. Disputes over the jurisdiction of the decision:
1) between the chief treasury offices operating in the area of the local jurisdiction of the same director of the treasury chamber-the director of the treasury chamber;
2) between the chief treasury offices operating in the area of the properties of the local various directors of the treasury chambers-minister competent for public finance;
3) between the primates of customs offices operating in the area of the local jurisdiction of the same director of the customs chamber-the director of that customs chamber;
4. between the heads of customs offices operating in the area of local jurisdiction of the various directors of the customs chambers-minister competent for public finance;
5) between the mayor, the mayor (the president of the city), the starostni or the marshal of the voivodship and the chief of the tax office or the chief of the customs office-an administrative court;
6) between the voters, the mayors (presidents of the cities) and the starosts-common to them the self-governing body of appeal, and in the absence of such a college-the administrative court;
7) between the marshals of the voivodships-the administrative court;
(8) in other cases, the Minister responsible for public finance.
§ 2. The dispute over jurisdiction shall be settled by order, at the request of the authority which is party to the dispute.
§ 3. In the cases referred to in § 1 (2) and (4), the application for settlement of the dispute shall be lodged accordingly by the Head of the Tax Office or the Chief Executive of the Customs Office by the competent Director of the Treasury or the Director of the Customs Chamber respectively.
Article 20. [ Action to be taken until dispute settlement of property] Pending the settlement of the dispute over the jurisdiction of the tax authority in whose territory the proceedings have been initiated, it shall take only those steps which are necessary for reasons of public interest or important interest of the party.
SECTION IIA
Agreements on the establishment of transaction prices
Art. 20a. [ Scope of action of the competent authority on the agreement] § 1. The Minister responsible for public finance, referred to in this section, 'the competent authority on the agreement', at the request of a national body, shall recognise the comparability of the relevant conditions established between that national body and its associated body the entity or entities with conditions that would establish independent entities among themselves and confirm the correctness of the choice of the method for setting transaction prices in the terms and conditions recognised by that authority, including the following:
1) the functional profile of the related entities to which the recognised conditions apply, including, in particular, the functions performed, the risks incurred and the assets involved;
2) algorithm for the calculation of the transaction price;
3) other rules for applying the method of setting transactional prices.
§ 2. The competent authority on the agreement, at the request of a national entity, shall recognise the comparability of the relevant conditions laid down in the contract for the distribution of the costs of the related party or entities with the conditions that would have been established between themselves independent entities, including:
1) the functional profile of the related entities between which the cost-sharing agreement has been concluded, covering in particular the functions carried out, the risks incurred and the assets involved;
2) the cost-sharing algorithm;
3) other rules on cost sharing.
§ 3. In the cases referred to in paragraphs 1 and 2, decisions shall be taken on the agreement.
Art. 20b. [ Bilateral or Multilateral Agreement] At the request of the national operator, in the cases referred to in Article 20a, the competent authority on the agreement may communicate with the tax authority competent for the foreign entity affiliated with the national entity (bilateral agreement) or the tax authorities competent for the foreign entities associated with the agreement with a national party (multilateral agreement) where the conditions referred to in Article 20a § 1 concern the entity or foreign entities.
Art. 20c. [ Transactions not covered by the obligation to issue a decision on an agreement] The decision on the agreement does not appear in the scope of the transaction:
1. completed before the date of submission of the application referred to in Article 20a;
2) commenced before the date of submission of the application referred to in art. 20a, and which at the date of the application are subject to tax proceedings, tax control, control proceedings conducted by the tax inspection authority or proceedings before the administrative court.
Art. 20d. [ Notice] § 1. Where the tax authority competent for a foreign entity does not consent to the conclusion of an agreement or there is a reasonable likelihood of disagreement of such consent within 6 months from the date of occurrence of the agreement, the competent authority in the case the agreement shall notify the applicant accordingly.
§ 2. In the case referred to in § 1, the applicant may within 30 days from the date of notification of the notification:
1) withdraw the application for the conclusion of the agreement-for the return of half of the paid fee;
2) amend the application for conclusion of a bilateral agreement upon request for conclusion of a unilateral agreement-for the return of a quarter of the fee paid;
3) amend the application for the conclusion of a multilateral agreement on a request for conclusion of a bilateral agreement, if the tax authority of only one country agrees to conclude an agreement-for the return of a quarter of the fee paid;
4) accept the conclusion of a bilateral or multilateral agreement without taking into account those foreign entities related to the obstacles mentioned in § 1-without changing the amount of the fee.
Art. 20e. [ Explanation] Before submitting the application referred to in Article 20a, the entity interested in concluding the agreement may ask the competent authority to agree to clarify any doubts regarding the conclusion of an agreement in an individual case, in particular the specificities of the conclusion the agreements, the scope of the necessary information, the modalities and the presumed time limit for the conclusion of the agreement and the conditions and the time
Art. 20f. [ Obligations of the applicant to conclude an agreement] § 1. In the cases referred to in Article 20a § 1, the applicant is required to indicate the method chosen for determining the transaction price, in particular indication of one of the methods referred to in the corporate income tax regulations or the income tax regulations of persons and the proposal for its application and the conditions referred to in Article 4 (1). 20a § 1, together with the reasons and documents having an impact on the submitted proposals, including:
1) the description of the method of application of the proposed method in relation to the subject of the application, in particular to indicate:
(a) algorithm for the calculation of the transaction price,
(b) the financial forecasts on which the calculation of the transaction price is based,
(c) the analysis of the comparative data used for the calculation of the transaction price;
(2) circumstances likely to affect the correct determination of the transaction price, in particular:
(a) conditions established between the parties, including a description of the transaction between related parties, to be the subject of a decision referred to in Article 20a § 3,
(b) an analysis of the assets, functions and risks of the related parties requesting a decision on the agreement, as well as a description of the anticipated costs associated with the transaction referred to in point a,
(c) the description of the economic strategy of the related entities referred to in Article 20 § 1, and other circumstances, if this strategy or circumstances affect the transaction price,
(d) data on the economic situation in the industry in which the applicant operates, including data relating to economic operations to be concluded by unrelated parties, which have been used for the calculation of the transaction price,
(e) the organisational and capital structure of the applicant and of the entities referred to in Article 20a § 1, and the description of the financial accounting rules applied by those entities;
3) documents that have a significant impact on the conditions referred to in art. 20a § 1, in particular the texts of agreements, agreements and other documents indicating the intentions of related parties;
4) the proposal for the period of validity of the agreement together with an indication of whether the application concerns an agreement starting from the date of filing the application;
5) a list of related entities, taking part in the setting of conditions, together with their written consent to the submission to the competent authority on the agreement of any documents relating to the subject matter of the decision on the agreement and the submission of the necessary explanations;
6) a description of the critical assumptions on which the ability of the method to accurately reflect transactional prices in accordance with the market price principle is based.
§ 2. Applicant of the conclusion of the agreement referred to in art. 20a § 2, is required to present the proposals of the conditions referred to in art. 20a § 2, together with the reasons and documents having an impact on the submitted proposals, including:
1) the selected method of cost sharing;
2) a description of the method of application of the proposed method in relation to the subject matter of the decision on the agreement, in particular to indicate:
(a) the cost allocation algorithm,
(b) the financial forecasts on which the calculation of the transaction price is based,
(c) the analysis of the comparative data used for the calculation of the transaction price;
(3) circumstances likely to affect the correct determination of the transaction price, in particular:
(a) conditions established between entities related to the conclusion of a cost-sharing agreement, including the rules of accession to the contract and the withdrawal from the contract of cost sharing,
(b) an analysis of the assets, functions and risks of affiliated entities to be covered by the decision on the agreement,
(c) a description of the expected costs and the value of the contributions linked to the
(d) the description of the economic strategy of the related entities referred to in Article 20a § 2, and other circumstances, if this strategy or these circumstances affect the algorithm of cost sharing,
(e) data relating to the economic situation in the industry in which the applicant is established, including data relating to economic operations to be concluded by unrelated parties, which have been used for the calculation of the transaction price,
(f) the organisation and capital structure of the applicant and of the entities with which the cost-sharing agreement has been concluded and the description of the financial accounting rules applied by those entities;
4) documents that have a significant impact on the amount of the transaction price, in particular the texts of agreements, agreements and other documents indicating the intentions of affiliated entities;
5) the proposal for the period of validity of the decision together with an indication of whether the application concerns an agreement starting from the date of submission of the application;
6) the list of related entities between which the cost-sharing agreement has been concluded, together with their consent to the submission to the competent authority on the agreement of any documents relating to the agreement and to provide the necessary explanations;
7) a description of the critical assumptions on which the ability indicated in the application of the cost-sharing method is based to accurately reflect the principle of the market price, in particular the conditions of accession to the contract and the waiver of the cost-sharing agreement.
Art. 20g. [ Appointment meeting] § 1. In the event of doubt concerning the method chosen by the applicant method for determining the transaction price and the rules for its application or doubts as to the content of the documents attached to the application, the competent authority on the agreement shall request an explanation the doubts or the submission of supporting documents.
§ 2. In order to clarify the doubts referred to in § 1, the competent authority on the agreement may organise an agreement meeting.
§ 3. A Memorandum of Understanding shall be drawn up from the agreed meeting. The conduct of an agreed meeting may also be established by means of an image and sound recording apparatus or data media.
Art. 20h. [ Notice] § 1. Pending the adoption of the decision on the agreement, the applicant may amend, subject to § 2, a proposal to choose the method for determining the transaction price or the conditions referred to in art. 20a.
(2) If, in the course of the proceedings, the competent authority on the agreement finds that the conditions laid down by the applicant are different from those that would have been established by independent operators, or there are other obstacles which do not permit the acceptance of the method for determining the transaction price or the method of sharing the costs or conditions referred to in Article 20a gives notice of these obstacles to the applicant. The notification shall include factual and legal justification. The applicant shall, within 30 days of the date of service of the notification, amend the application or submit further clarifications and documents.
§ 3. In the event of withdrawal of the application after service of the notification referred to in paragraph 2, the competent authority on the agreement shall issue a decision to discontinue the proceedings on the agreement, indicating the obstacles to the conclusion of the agreement as set out in the notice. That decision shall be notified immediately to the Head of the tax office and to the Director of the tax inspection office competent for the applicant.
Art. 20i. [ Decision on the Agreement] § 1. (repealed)
§ 1a. The decision on the agreement may not relate to the period prior to the date of application.
§ 2. The competent authority on the agreement shall immediately deliver a copy of the decision referred to in paragraph 6 and in Article 6. 20a § 3, also to the party affiliated with the applicant, indicated in the decision on the agreement.
§ 2a. The decision referred to in § 6 and in Art. 20a § 3, shall be served by the Governor of the tax office and the Director of the tax inspection office competent for the national entities referred to in art. 20a.
§ 3. (repealed)
§ 4. The validity of the agreement decision shall not be longer than 5 years.
§ 5. The decision referred to in § 6 and in Art. 20a § 3, may be renewed for further periods, not longer than 5 years, at the request of the national entity referred to in art. 20a, if the elements of the decision referred to in § 6 and in art. 20a § 3 have not changed significantly. The application for the renewal of the decision should be submitted no later than 6 months before the expiry of the period of validity of the decision referred to in § 6 and in Art. 20a § 3, and should contain a description of the amendments to the elements of that decision together with the reasons for it.
§ 6. The renewal of the decision on the agreement shall be made by decision.
§ 7. The beginning of the period of validity of the decision referred to in § 6 shall be the day following the date of expiry of the validity of the decision referred to in § 6 or art. 20a § 3.
Art. 20j. [ Proceedings for the Agreement] § 1. The proceedings in the case referred to in Article 20a, should be terminated without undue delay, however, not later than within 6 months from the day of its initiation, subject to § 2 and 3.
§ 2. The procedure for the bilateral agreement should be terminated without undue delay, however, not later than one year from the date of its initiation.
§ 3. The procedure for the multilateral agreement should be terminated without undue delay, but not later than 18 months from the date of its initiation.
Art. 20k. [ Change of economic relations] § 1. In the event of a change in economic relations resulting in a flagrant inadequacy of the choice of the method for determining the transaction price or of the conditions referred to in Article 20a, the decision on the agreement and the decision referred to in art. 20i § 6, may be amended or repealed by the competent authority on the agreement before the expiry of the fixed period of validity. The amendment or repeal of the decision shall take place at the request of the party or ex offici
§ 2. Proceedings initiated at the request of the party:
1) on the amendment of the decision should be completed without undue delay, however, not later than within 2 months from the date of its initiation;
2. the repeal of the decision should be terminated without undue delay, however, not later than one month from the date of its initiation.
Art. 20l. [ Termination of decision] § 1. In case of non-application during the period of validity of the decision on the agreement or decision referred to in art. 20i § 6, the method for determining the transaction price or the failure to meet the conditions laid down in that decision, the competent authority on the agreement shall, ex officio, state the expiry of that decision.
§ 2. The decision determining the expiry referred to in paragraph 1 shall have legal effect from the date of service of the decision, the expiry of which shall be determined.
Art. 20m. [ Charge] § 1. The proposal referred to in Article 20a, art. 20b and in art. 20i § 5, shall be subject to the payment of the paid-up payment to the account of the competent authority on the agreement, within 7 days from the date of submission of the application.
§ 2. The amount of the fee on the application of the agreement shall be 1 percent of the value of the transaction subject to the agreement, with the agreement of:
1. unilateral:
a) concerning exclusively national entities-is not less than PLN 5,000 and not more than 50 000 PLN,
b) concerning the foreign entity-is not less than 20 000 PLN and not more than PLN 100 000;
2) bilateral or multilateral-it amounts to not less than 50 000 PLN and no more than 200 000 PLN.
§ 3. The amount of the application fee for the renewal of the decision shall be half of the amount of the fee payable on the application referred to in Article 4. 20a or art. 20b.
§ 4. In the event of a single application of separate transactions or items of a cost-sharing agreement, the charge shall be levied on each transaction presented in the application or on each subject matter of the cost-sharing agreement.
Art. 20n. [ Supplementary Fee] § 1. If, in the course of the procedure for concluding the agreement, the competent authority on the agreement finds that the value of the transaction which may be the subject of the agreement has been declared at the level of the application at the level of the agreement, that body shall fix the amount of the supplemental, calculated in accordance with art. 20m § 2.
§ 2. In order to pay the supplementary fee, the complaint is to be used.
Art. 20o. [ Revenue of the State budget] The fees referred to in Article 20m and art. 20n, constitute the revenue of the state budget.
Art. 20p. [ Costs of Conduct] Costs of the proceedings referred to in art. 265 § 1, points 1 and 3, shall be borne by the applicant.
Art. 20q. [ Application of provisions of the Act] The provisions of Chapter IV shall apply mutatis mutandis in matters not regulated in this chapter.
Art. 20r. [ Application of provisions of the Act] The provisions of this chapter shall apply mutatis mutandis in the relations between an entity established or a plant in the territory of one State and its foreign establishment within the meaning of the provisions of tax law on income tax on persons physical and corporate income tax, in terms of assigning part of the income to the national entity.
SECTION III
Tax liabilities
Chapter 1
Establishment of a tax liability
Article 21. [ Tax Liability Day] § 1. The tax liability shall be incurred as follows:
1) the existence of an event with which the Tax Act binds the formation of such an obligation;
2) service of the decision of the tax authority determining the amount of that obligation.
§ 2. If the tax law requires a taxable person to submit a declaration and the tax obligation arises in the manner specified in § 1 point 1, the tax shown in the declaration is the tax to be paid, subject to § 3.
§ 3. Where, in the tax proceedings, the tax authority finds that the taxable person, in spite of his duty, has not paid in full or in part the tax, he or she has not made a declaration or that the amount of the tax liability is different from that shown in the declaration, or the resulting undertaking has not been demonstrated, the tax authority shall issue a decision in which it determines the amount of the tax liability.
§ 3a. If, in the tax proceedings, the tax authority finds that the declaration has shown an incorrect amount of the tax refund or the amount of the input tax transferred to the accounts, or the amount of the excess of the input tax over the meaning of the tax authority, the tax authority concerned shall rules on the tax on goods and services to be deducted in subsequent trading periods, the declaration has not shown those amounts, or the taxable person has not made a declaration, despite the obligation to do so, the tax authority shall issue a decision in which it determines the correct amount of the tax refund or excess of the input tax over the deductions in subsequent trading periods.
§ 4. Provisions of § 3 and Art. 53a shall apply mutatis mutandis where the taxable person or other entity is liable for payment of the tax, advance on tax or instalment of the tax without making a declaration, and the obligation not to do so in whole or in part.
§ 5. Where the provisions of tax law impose on a taxable person the obligation to declare, the amount of the tax obligation referred to in paragraph 1 (2) shall be determined in accordance with the particulars in the declaration, save where otherwise provided for in the special provisions the determination of the amount of the tax liability or in the course of the tax treatment was found to be incompatible with the facts in the declaration which might have an effect on the amount of the tax liability.
Article 21a. [ Application for tax treatment] A taxpayer who intends to benefit from a tax credit, the condition of which, specified in separate regulations, is the absence of tax arrears, may submit a request to the competent tax authority to carry out tax proceedings. To give a decision determining the amount of the tax liability the provision of Article 21 § 3 shall apply mutatis mutandis.
Article 21b. [ Decision determining the amount of income, income or profit] Where, in the tax proceedings, the tax authority finds that the taxable person has attained income, income or profit at the non-establishment of the tax liability, the authority shall issue a decision in which it determines the amount of that income, income or profit.
Article 22. [ Delegation] § 1. The Minister responsible for public finance may, by regulation, in cases of legitimate public interest or an important interest of taxpayers:
1. abomment in whole or in part of the collection of taxes, specifying the nature of the tax, the period in which the omissions are made, and the group of taxpayers concerned by the omissions;
2) exempt certain groups of payers from the obligation to collect taxes or advance taxes and specify the date of payment of the tax and resulting exemption of the information obligations of taxpayers, unless the taxpayer is obliged to make an annual or another periodical settlement of this tax.
§ 1a. The regulation referred to in paragraph 1 (1) concerning the abandonment of a tax on taxable persons established by an economic activity who, as a result of the abandonment of the tax, will be the beneficiaries of the aid within the meaning of the provisions of the proceedings in the public aid cases, which constitute State aid, shall include an aid scheme, specifying the purpose and conditions for the admissibility of State aid.
§ 2. The tax authority, at the request of the taxpayer, may exempt the payer from the obligation to collect the tax if:
1) the collection of the tax threatens the important interests of the taxpayer, and in particular his existence, or
(2) the taxable person shall be entitled to the fact that the tax deducted would be disproportionate to the tax due for the tax year or the other period of charge.
§ 2a. The tax authority shall, at the request of the taxable person, limit the collection of advances to tax if the taxable person prima facie evidence that the advances calculated according to the rules laid down in the tax law would be disproportionate to the income tax due on the income. or the profit expected for a given tax year.
§ 3. (repealed)
§ 4. (repealed)
§ 5. Where a decision is made on the basis of § 2, the tax authority shall specify the time limit for payment by the taxable person of tax or advance payment, unless the taxable person is obliged to make an annual or other periodic settlement of that tax.
§ 6. The Minister responsible for public finance shall determine, by way of regulation, the property of the tax authorities in respect of the matters referred to in paragraphs 2 and 2a.
Article 23. [ Determination of the taxable amount by way of estimation] § 1. The tax authority shall determine the taxable amount by way of an estimate, if:
1) there are no tax books or other data necessary for its determination or
2) the data resulting from the tax books do not permit the determination of the taxable amount, or
(3) the taxable person has breached the conditions for entitlement to the flat-rate taxation.
§ 2. The tax authority shall refrain from determining the taxable amount by way of an estimate, if:
1) in spite of the absence of tax books the evidence obtained in the course of the proceedings, allows for the determination of the taxable amount;
2) the data resulting from the tax books, supplemented by the evidence obtained in the course of the proceedings, allow for the determination of the tax base.
§ 3. The taxable amount shall be determined by way of estimation, using, in particular, the following methods:
(1) an internal comparison-consisting of a comparison of turnover in the same undertaking for previous periods in which the turnover is known;
(2) external comparative-consisting of a comparison of turnover in other undertakings carrying out activities of similar scope and under similar conditions;
3) remanent-consisting of a comparison of the value of the company's assets at the beginning and at the end of the period, taking into account the rate of rotation speed;
(4) production-consisting of establishing the production capacity of the undertaking;
(5) cost-consisting in fixing the turnover on the basis of the costs incurred by the undertaking, taking into account the ratio of the share of those costs in the course of the turnover;
6) the share of income on the market-determining the amount of the proceeds from the sale of certain goods and performing certain services, taking into account the amount of the share of this sale (services rendered) in the entire course of trade.
§ 4. (repealed)
§ 5. The determination of the taxable amount by way of an estimate should be aimed at determining it in the amount close to the actual tax base. The tax authority, when determining the taxable amount by way of estimation, justifies the choice of the method of estimation.
Art. 23a. [ Determination of advance payments] If the taxable amount has been determined by way of assessment and the taxable person is obliged to pay the advance on the tax, the tax authority shall determine the amount of the advances for the period for which the taxable amount has been estimated, in proportion to the amount of the advance payment. the amount of the tax liability for the whole of the tax year or the other financial period. Article Recipe 53a shall apply mutatis mutandis.
Article 24. [ Determining the tax authority for the loss of the taxpayer] The tax authority shall, by decision, determine the amount of loss suffered by the taxable person if, in the tax proceedings, that authority finds that the taxable person has not made a declaration, he has not shown in the declaration of loss or the amount of the loss incurred is different from that of the the amount shown in the declaration and the transfer of the loss in accordance with the provisions of the tax law entitles you to take advantage of the tax credits.
Article 24a. (repealed)
Article 24b. (repealed)
Article 25. (repealed)
Chapter 2
Responsibility of the taxpayer, the payer and the incassent
Article 26. [ Scope of taxpayer's liability] The taxpayer is responsible for all of his wealth for the tax obligations of his tax.
Art. 26a. [ Scope of taxpayer's liability] § 1. The taxable person shall not be liable for the understatement or failure of the payer to give rise to the taxable amount of the activities referred to in Article 4. 12, 13 and 18 of the Law of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. amended)-up to the amount of the advance payment to which the payer is obliged to download.
§ 2. In the case referred to in paragraph 1, the provision of the Article shall not apply. 30 § 5.
Article 27. (repealed)
Article 28. [ Remuneration of the payer and the incassent] § 1. The payers and other incents shall be entitled to a flat-rate remuneration for the timely payment of taxes collected in respect of the State budget.
§ 2. (repealed)
§ 3. The Minister responsible for public finance shall determine, by means of a regulation:
1) the detailed rules for determining the remuneration of payers and incash collecting taxes in favour of the state budget, in relation to the amount of the collected taxes, and the mode of collection of remuneration;
2) (repealed)
§ 4. The municipal council, the district council and the state's seismist may determine the remuneration for the payers or incents for the collection of taxes constituting the income, respectively, the budget of the municipality, the district or the voivodship.
Article 29. [ Liability of spouses for taxes] § 1. In the case of married persons, the liability referred to in Article shall be made. 26, includes the property of a separate taxpayer and a property of the common taxpayer and of his spouse.
§ 2. The effects of legal restrictions, abolition, exclusion or cessation of property rights do not relate to tax obligations arising prior to the following:
1) to conclude an agreement to limit or exclude the statutory property partnership;
2. the abolition of the property's property by final judgment;
3. the cessation of property liability in the event of the incapacitation of the spouse;
4) the cultivating of the court's ruling of separation.
§ 3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the payer and to the payment of the payment.
Article 30. [ Liability of the payer's and the cashier's tax] § 1. A payer who has failed to fulfil the obligations laid down in the Article. 8, is liable for the tax not collected or the tax collected and not paid.
§ 2. Inkasent, who has not performed the duties specified in Art. 9, shall be liable for the tax deducted and not paid.
§ 3. The payer or incassent shall be liable for the claims listed in § 1 or 2 of all his assets.
§ 4. Where, in the tax proceedings, the tax authority finds a circumstance as referred to in Paragraph 1 or 2, that authority shall issue a decision on the liability of the payer or of the incassation, in which it determines the amount of the amount receivable in respect of the uncollected or collected, and non-paid tax.
§ 5. Paragraphs 1 to 4 shall not apply where separate provisions are otherwise or where the tax has not been deducted from the fault of the taxpayer; in those cases, the tax authority shall issue a decision on the liability of the taxable person. The liability of the taxpayer may be made in the decision determining the amount of the tax liability.
§ 6. The decision referred to in § 4 and 5, the tax authority may also issue after the end of the tax year or any other accounting period.
Article 31. [ Designation of persons for the calculation of taxes] Legal persons and organisational units without legal personality, which are payers or helmets, shall be required to appoint persons to whom the duties are to be calculated and to be subject to the collection of taxes and the timely payment to the tax authority the amounts collected and also report the names and addresses of those persons to the competent local tax authority. The notification must be made within the time limit set for the first payment and, in the event of a change of the person designated, within 14 days of the date on which another person is appointed.
Article 32. [ Storing documents] § 1. The payer and the incents shall be obliged to store the documents relating to the devotion or tax collection until the expiry of the period of limitation of the obligation of the payer or of the incassation.
§ 1a. In the event of the liquidation or termination of a legal person or an organisational unit without legal personality, the liquidated entity or the solution shall notify the competent tax authority in writing, no later than the last day of the person's existence the legal or organisational unit without legal personality, the place where documents relating to the pier or the tax incur are stored.
§ 2. After the expiry of the period referred to in § 1, the payers and inks shall be obliged to give the taxpayers the documents relating to the pier or the tax collection; the documents shall be destroyed if the transfer to the taxpayer is impossible.
Chapter 3
Safeguard the execution of tax obligations
Article 33. [ Protection on the property of the taxpayer] § 1. The tax liability before the payment deadline may be secured on the assets of the taxpayer and, in the case of persons remaining married, also on the common property, if there is a legitimate concern that it will not be executed, and in in particular where the taxable person does not permanently pay the required public-law obligations or carry out activities of disposing of property which may impede or impair the execution of such property. In the case of collateral on the property of the spouses, the provisions of Article 29 (2) shall apply mutatis mutandis.
§ 2. Security in the circumstances listed in § 1 may also be carried out in the course of tax proceedings or tax control, before the decision is issued:
(1) fixing the amount of the tax liability;
2) determining the amount of the tax liability;
(3) determining the amount of the tax refund.
§ 3. In the case referred to in § 2 (2), the security shall, subject to the provisions of Article 3 (2) of the Regulation 54 § 1 point 1, shall also be subject to the amount of interest due on the obligation on the date of issue of the security decision.
§ 4. In the case referred to in § 2, the tax authority on the basis of the available data for the amount of the taxable amount shall be determined in the security decision:
(1) the approximate amount of the tax liability if the security is secured before the decision referred to in paragraph 2 (1);
2. the approximate amount of the tax liability and the amount of interest on arrears due from that obligation on the date of issue of the security decision, if the security is secured before the decision referred to in § 2 point 2.
§ 5. (repealed)
Art 33a. [ Expiry of the security decision] § 1. The security decision shall expire:
1) after 14 days from the date of notification of the decision fixing the amount of the tax liability;
2. on the date of service of the decision determining the amount of the tax liability;
(3) on the date of service of the decision determining the amount of the tax refund.
§ 2. The extinguishing of a security decision does not affect the order of the security issued on the basis of enforcement proceedings in the administration.
Article 33b. [ Security on property] Article Recipe 33 shall apply mutatis mutandis to the security of the assets:
1) a payer or an incassation; the decision on security shall expire on the day of service of the decision on tax liability;
2) the persons referred to in art. 115, art. 116 and Art. 116a, upon notification to them of a decision on tax liability for tax arrears, if there is a legitimate concern that the liability will not be made by the company or other legal person, in particular when the company or other person the legal framework is permanently incurring due public-law obligations or disposing of assets which may impede or impair enforcement proceedings; the security decision shall expire at the time of the opening of the enforcement proceedings against a third party;
3. the taxable person referred to in Article 117b, after notification to him of the decision of the tax liability for the tax arrears of the entity effecting his supply of goods, if there is a legitimate concern that the obligation will not be made by the supplier, in In particular, where the supplier does not permanently pay the required public-law obligations or carries out the transfer of property which may impede or impair enforcement proceedings; the decision on security shall expire in the the time at which enforcement proceedings are initiated against the taxable person referred to in Article 117b.
Article 33c. [ Application of provisions of the Act] § 1. The provisions of Article 4 33 § 2 point 2, § 4 point 2 and art. 33a (1) (2) shall apply mutatis mutandis to the decision determining the amount of interest for late payment referred to in Article 1 (1) (b) of the Regulation. 53a.
§ 2. Rules of Art. 33 § 2 paragraphs 2 and 3, § 3, § 4 point 2, art. 33a § 1 points 2 and 3 and art. 33b shall apply mutatis mutandis to the arrears referred to in Article 3. 52 and art. 52a.
Art. 33d. [ Execution of security decision] § 1. Safeguard the execution of a decision imposing an obligation under the enforcement of enforcement proceedings in the administration or enforcement of a security decision as referred to in Article 33, shall be subject to the provisions on enforcement proceedings in the administration or in the form laid down in § 2.
§ 2. The security of the execution of the decision follows the adoption by the tax authority, at the request of the party, of securing the execution of the obligation resulting from that decision together with interest on arrears, in the form of:
1) a bank guarantee or an insurance guarantee;
2. surety of the bank;
3) a promissory notes with the bank's promissory notes;
4) the check confirmed by the national bank of the check of the check;
5) a registered pledge on the rights of the securities issued by the State Treasury or the National Bank of Poland-at their nominal value;
6) the crediting of the amount in the deposit account of the tax authority;
7) the written, irrevocable authorization of the tax authority, confirmed by the bank or cooperative credit savings bank, to the exclusive disposal of cash collected on the account of the term deposits.
§ 3. Where a security application is lodged in the form laid down in § 2, the security under the enforcement proceedings in the administration shall, within the scope of that application, be lodged after the refusal of the security to be refused.
§ 4. If the application for security in the form laid down in § 2 has been lodged after the establishment of the security in the enforcement procedure in the administration, the scope of the security established by the enforcement procedure in the enforcement proceedings in the the administration shall be repealed or amended as far as the collateral is adopted.
Art. 33e. [ Guarantor] The guarantor or guarantor may be included in the list of guarantors referred to in Article 4. 52 of the Act of 19 March 2004. -Customs law (Dz. U. of 2013 r. items 727, of late. zm.).
Art. 33f. [ Selection of the form of collateral] § 1. The site may freely choose the form or forms of security referred to in art. 33d § 2.
§ 2. In the event of acceptance of the security referred to in Article 33d § 2, the party may request an extension of the term of the security accepted.
Art 33g. [ Postarenees] On the acceptance of the security referred to in Article 33d § 2, or extension of the time limit for the security referred to in Art. 33f § 2, there appears to be an order for which a complaint is due.
Article 34. [ Compulsory hypothesis] § 1. The State Treasury and the local government entity shall have a mortgage on all the immovable property of the taxable person, the payer, the inerent, the legal successor or the third party in respect of the tax liabilities arising in the manner provided for in the Article. 21 § 1 point 2, as well as the tax arrears in taxes constituting their income and interest on arrears from those arrears, hereinafter referred to as 'compulsory mortgage'.
§ 2. In respect of the tax liability constituting the income of the local government unit collected by the tax offices, the application for entry of the compulsory mortgage to the court shall be submitted by the competent Governor of the tax office.
§ 3. The subject of a compulsory hypothesis may be:
1) the fractional part of the property, if it constitutes the participation of the taxpayer;
2) property constituting the object of co-ownership of the total taxpayer and his spouse;
3) property constituting the object of joint ownership of the joint shareholders of a civil company or a fraction of the property constituting the participation of the shareholders of the civil company-in the title of tax arrears of the company.
§ 4. The subject of a compulsory hypothesis may also be:
1) perpetual use with buildings and equipment on the usable land which is the property of the perpetual user or participation in the law;
(2) the ownership of the cooperative's right to the premises or participation in the law;
3. the claim secured by mortgages;
4) a sea vessel or seagarship in construction entered in the ship register.
§ 5. The mortgages referred to in paragraphs 3 and 4 shall apply mutatis mutandis to mortgages on immovable property.
§ 6. The provisions of paragraphs 2 to 5 shall apply mutatis mutandis to amounts receivable from the payer, the incassate, the successor in law or third parties.
Article 35. [ Emergence of a Compulsory Mortgage] § 1. The compulsory mortgage shall be created by entering the entry in the perpetual book, subject to Article 4 (1). § 2.
§ 2. The basis of the entry of the compulsory mortgage shall be:
(1) the decision to be served:
(a) fixing the amount of the tax liability,
(b) the amount of the tax liability
(c) determining the amount of interest for arrears,
(d) the tax liability of the payer or the payment of the payment,
(e) a third party's tax liability,
(f) the responsibility of the heir,
(g) the amount of the tax return
2) the executive title or the order of security, if it can be issued, on the basis of the provisions on enforcement proceedings in the administration without issuing the decision referred to in point 1.
§ 3. The entry of the compulsory mortgage into the perpetual book shall be carried out by the competent district court and, in the case of a compulsory maritime mortgage, the competent maritime chamber at the request of the tax authority.
Article 36. (repealed)
Article 37. (repealed)
Article 38. [ Establishment of a perpetual book] § 1. The tax authorities may apply for the establishment of a perpetual ledger for the property of the taxpayer, the payer, the incurator, the legal successors and the third parties responsible for the tax arrears.
§ 2. If the subject of a compulsory mortgage does not hold a perpetual book, the security of tax obligations shall be made by filing an application for entry in a set of documents.
Article 38a. [ Satisfaction of the subject of a forced hypothesis] Settlement from the subject of a compulsory mortgage shall be carried out in the procedure of enforcement proceedings in the administration, unless the subject of the mortgage is carried out by execution by a judicial enforcement body.
Article 39. [ Exodus of the subject matter of the mortgage and the treasury] § 1. In the course of tax proceedings or tax control, if there is a reasonable fear of default of a tax liability, the tax authority shall invite the party to proceedings or controlled to make a declaration of:
1) real estate and property rights, which may be the subject of a compulsory mortgage;
2) moving things and transferable property rights which may be the subject of a treasury pledge. § 2. The party or controlled may refuse to make a statement.
§ 3. The statement shall consist of a penalty of criminal liability for false testimony. The criminal liability for false testimony shall not be subject to the failure to provide an estimate of the value of property or property rights or to indicate a value that does not correspond to the actual value of the disclosed goods or rights.
§ 4. The tax authority is obliged to warn the person called on the right to refuse to make this statement and to criminally liable for false statements.
§ 5. The Minister responsible for public finances in order to ensure the uniformity of the declarations made shall determine, by means of a regulation, the model form of the declaration form referred to in paragraph 1, taking into account:
1) data identifying the person making the declaration;
2) type, place of location and surface of the property, type of property right which may be the subject of a compulsory mortgage, place of the position of the property in respect of which the property rights are entitled, the number of the perpetual book or set of documents and the designation of the court competent to hold the perpetual book or set of documents, the legal state of the property along with any possible charges and the estimated value of the property or rights;
3) the type of movable property and transferable property rights which may be the subject of a treasury pledge, the data identifying those items or rights, their legal status together with any possible charges and the estimated value of movable or rights.
Article 40. (repealed)
Article 41. [ Vaults of the Treasury] § 1. Treasury and local government units for tax liabilities arising in the manner provided for in Art. 21 § 1 point 2, as well as on the tax arrears constituting their income and interest on arrears from those arrears, are entitled to a tax pledge on all the taxable persons and co-ownership of the taxpayer and his the spouse of movable property and transferable property rights, if the value of the individual items or rights is at the establishment of the pledge at least $12,400 [ 6] , subject to § 2.
§ 2. The treasury shall not be subject to the goods or property rights which are not subject to execution and which may be subject to mortgage.
§ 3. Article 1 (1) shall apply mutatis mutandis to claims on the basis of tax arrears or other legal successors and third parties corresponding to tax arrears.
Article 42. [ Uprising and expiration of the Treasury's pledge] § 1. The treasury is created on the day of the entry in the register of treasury pledges.
§ 2. The treasury entered previously takes precedence over the treasury pledge entered later.
§ 3. The Treasury pledge is effective against every owner of the pledge and takes precedence over its personal creditors, subject to § 4.
§ 4. Where a movable or property right has been ordered to bear a pledge disclosed in another register based on separate laws, the pledge entered previously shall take precedence over the pledge entered later.
§ 5. The Treasury pledge expires:
(1) by law on the date of expiry of the tax liability, or
2) on the date of deletion of the entry from the register of treasury pledges, or
3) on the day of execution of sale of the subject of the pledge.
§ 6. The Head of the Tax Office shall notify the taxpayer, the payer or the other person, the legal successor, or the third party corresponding to the tax arrears, subject to the provisions of Article 4 (2) of the Rules of Law, on the basis of the entry into question of the entry and the deletion of 42a § 2.
§ 7. The settlement of the subject of the treasury is subject to enforcement proceedings in the administration.
Article 42a. [ Deletion of entry in the register of treasury pledges] § 1. Deletion of the entry in the register of treasury pledges shall take place if the benefit or the right encumbered by the tax pledge on the date of its establishment did not constitute the property of the taxpayer, the payer, the inerent, the legal successor or the third party corresponding to the tax arrears. An application for the deletion of an alert shall be submitted within 7 days from the date on which the person claiming the right to property has received the message of establishment of the pledge.
§ 2. On the deletion of the entry in the register of treasury pledges in the case referred to in § 1, the decision shall be issued.
Article 43. [ Register of Treasury pledges] § 1. Treasury registers are carried out by the chief treasury offices.
§ 2. The Central Register of Treasury of the Treasury shall lead the Minister responsible for public finance.
Article 44. [ Entry of the Treasury pledge to the register] § 1. The entry of the treasury into the register shall be made on the basis of the notified decision:
(1) fixing the amount of the tax liability;
2) determining the amount of the tax liability;
3. determining the amount of interest for arrears;
4) on the tax liability of the payer or the incassent;
5) on the tax liability of a third party;
6) the responsibility of the heir;
7) determining the amount of the tax refund.
§ 2. For the tax obligations arising in the manner provided for in the Article. 21 § 1 point 1 basis of the entry of the tax pledge is also a declaration if the tax liability shown in it has not been performed. The entry of the treasury shall not be made earlier than after 14 days from the expiry of the deadline for payment of the tax liability.
§ 3. The provisions of § 2 shall apply mutatis mutandis to the amounts receivable from the payers or the incesties.
Article 45. [ Inventory] The inventory of movable and transferable property rights, which may be the subject of a treasury pledge, shall be carried out by the tax authority.
Article 45a. (repealed)
Article 46. [ extract from the register of treasury pledges] § 1. The registry authority shall, at the request of the person concerned, issue an extract from the register of treasury pledges containing information on the load of the goods or the rights of the treasury and of the amount of the tax pledge secured by the tax liability, or tax arrears.
§ 2. For the issue of the discharge referred to in § 1, a fee constituting the revenue of the State budget shall be collected.
§ 2a. The issue of the discharge referred to in § 1 shall be without prejudice to the provisions on treasury secrecy.
§ 3. The Minister responsible for public finance shall determine, by means of a regulation:
1) the model of the registers referred to in Article 43, the way these registers are kept, taking into account the term of the entry of the tax pledge in the register and the deadline for the transmission of information from the registers to the Central Register of Treasury Records;
2. the amount of the fee referred to in § 2, taking into account the costs associated with the issue of the discharge.
Chapter 4
Payment deadlines
Article 47. [ Tax Payment] § 1. The date of payment of the tax shall be 14 days from the date of service of the decision fixing the tax liability.
§ 2. Where the tax law lays down the calendar dates of payment of the tax, the advance payment of the tax or the tax instalment, and the decision fixing the amount of the tax liability has not been served at least 14 days before the due date the tax, the first advance payment on tax or the first instalment of the tax, shall apply the period referred to in § 1.
§ 3. If the taxpayer is obliged to calculate and pay the tax himself, the due date shall be the last day of the payment, in which, in accordance with the provisions of the tax law, the payment should take place.
§ 4. The payment deadline for the payers is the last day in which, in accordance with the tax law, the payment of the tax should be paid.
§ 4a. The date of payment for incash is the day following the last day in which, in accordance with the provisions of the tax law, payment of the tax should take place, unless the body constituting the competent authority of the local government has set a deadline Later.
§ 5. The Minister responsible for public finance may determine, by means of a regulation, the time limits for payment of individual taxes, advances on tax or tax instalments, indicating the day, month and year in which the payment deadline expires.
Article 48. [ Appointment of time limits] § 1. The tax authority, at the request of the taxable person, may, in cases justified by an important interest of the taxable person or the public interest, depart from the time limits provided for in the provisions of tax law, with the exception of the time limits laid down in Article 68-71, art. § 77 § 1-3, art. 79 § 2, art. 80 § 1, art. 87 § 3 and 4, art. 88 § 1 and art. 118.
§ 2. The provisions of § 1 shall apply mutatis mutandis to the time limits for payers or incements.
§ 3. The Minister responsible for public finance shall determine, by means of a regulation, the property of the tax authorities in the cases referred to in paragraph 1, taking into account the jurisdiction of the authorities in respect of the activities for which the time limits are laid down, and the date of the deferral.
Article 49. [ New Tax Payment Term] § 1. In the event of a decision on the basis of Article 67a § 1 point 1 or point 2 of the new payment deadline is the date on which, according to the decision, payment of the deferred tax or tax arrears should occur with interest on the delay or the individual instalments for which the tax is distributed or Tax arrears with interest on arrears.
(2) If, within the period laid down in the decision, the taxable person did not pay the deferred tax or tax arrears, together with the interest on late payment or paid any of the instalments to which the tax or tax arrears have been distributed, the tax arrears and the payment of the tax due shall not be paid by the taxable person. the interest on late payment, the date of payment of the tax or the tax arrears covered by the deferral or the instalment shall become the period laid down in Article 4 (1). 47 § 1-3.
§ 3. The provisions of paragraphs 1 and 2 shall apply, mutatis mutandis, to deferred or deferred payment of the payment of the payment of the payment of the payer or of the payment of the payment.
Article 50. [ Delegation] The Minister responsible for public finance may, by regulation, extend the time limits provided for in the provisions of the tax law with the exception of the time limits laid down in Article 4. 68-71, art. 77 § 1, art. 79 § 2, art. 80 § 1, art. 87 § 3 and 4, art. 88 § 1 and art. 118, specifying the group of taxable persons to whom the time limits have been extended, the types of operations to be extended and the date of expiry of the extended period of time.
Chapter 5
Tax arrears
Article 51. [ Definition] § 1. The tax arrears are tax unpaid on the due date.
§ 2. The tax arrears shall also be deemed to be unpaid in the period of payment of the advance payment, including the advance payment referred to in Article 2. 23a, or the tax rate.
§ 3. The provisions of paragraphs 1 and 2 shall also apply to levies in respect of taxes, advance payments and taxes not paid in due time by the payer or by the payment of the payer.
Article 52. [ Reimbursement of overpayment or refund of tax] § 1. The return without a tax authority shall be reimbursed in advance by the tax authority or credited against the tax arrears and the interest on arrears or current tax liabilities, together with the interest rate:
1) the overpayment or refund of tax shown in the declaration unduly or in the amount greater than the one due;
2. overpayment or refund:
(a) specified or found in a decision which has subsequently been repealed, amended or declared invalid, or has been terminated,
(b) determined by an application in accordance with Article 75 § 4, to the extent resulting from this application, unduly or in the amount greater than the one due,
(c) shown in addition, in the correction of the declaration made in accordance with the Article 274, unduly or more than the amount due.
§ 2. In the case referred to in paragraph 1 (1), the amounts to be recovered shall be treated as tax arrears.
§ 3. In the case referred to in § 1 point 2, in the event of failure to return within 30 days, the tax authority shall issue a decision in which it determines the obligation to return within 30 days from the date of service of that decision. Upon expiry of that period, the amount to be recovered shall be treated as a tax arrears.
Art. 52a. [ Reimbursement of the remuneration of the payer or of the incest collected unduly or in the amount of the greater than the amount due] A refund without a tax authority shall be liable to the remuneration of the payers or of the incash collected unduly or in excess of the tax due which shall be treated as a tax arrears. The tax authority shall issue a decision in which it determines the amount of tax arrears.
Chapter 6
Interest on arrears and for the fee
Article 53. [ Interest on arrears] § 1. From tax arrears, subject to art. 52 § 1 pt. 2 and art. 54, interest on arrears is charged.
§ 2. The provision of § 1 shall also apply to unregulated taxes in excess of the tax due for the tax period.
§ 3. Interest on arrears shall be charged to the taxable person, the payer, the incassent, the successor in law or the third party responsible for the tax arrears, subject to the provisions of Article 4 (2) of the Regulation. 53a, art. 62 § 4, art. 66 § 5, art. 67a § 1 points 1 or 2 and art. 76a § 1.
§ 4. Interest on arrears shall be calculated from the day following the end of the period of payment of the tax or the time limit for which the payment of the tax to the account of the tax authority was to be made by the payer or the other incompetent.
§ 5. In the cases referred to in art. On the basis of Article 52 (1), interest on arrears shall be calculated as from the date of repayment of the overpayment, the refund, the reimbursement of the interest or the payment of the tax arrears or the current or future tax liability.
§ 6. In the cases referred to in art. 52a, interest on arrears shall be calculated from the date on which the remuneration was collected.
Article 53a. [ Decision determining the amount of interest] § 1. If, in the tax proceedings, after the end of the tax year or another tax period, the tax authority finds that the taxable person, despite his obligation, has not made a declaration, the amount of the advances shall be different from that shown in the declaration or the advances have not been paid in whole or in part, that authority shall issue a decision in which it determines the amount of interest for late payment at the date of submission of the tax return for the fiscal year or other accounting period, and in the event of failure to give evidence in the date-interest on the last day of the date of submission of the statement, taking the correct amount tax advance.
§ 2. Article 1 shall apply mutatis mutandis to advances on a special hydrocarbon tax and advance payments on taxes on goods and services.
Article 54. [ Non-interest-inating] § 1. Interest on arrears shall not be calculated:
1) for the period of security, from the secured amount of the liability, if the cash collateral covered, including the amounts obtained from the sale covered by the collateral of the items or rights, has been credited against the tax arrears;
2) for the period from the following day after the expiry of the period referred to in art. 227 (1), until the date of receipt of the appeal by the appeal body;
3. for the period from the following day after the expiry of the period referred to in Article 139 § 3, until the date of service of the decision of the appeal body, if the decision of the appeal body was not issued within the time limit referred to in art. 139 § 3;
4) in the event of suspension of the proceedings from the office-from the date of the order of suspension of the proceedings until the date of service of the order on the decision of the suspended proceedings;
5) if the amount of interest did not exceed three times the value of the fee charged by the designated operator within the meaning of the Act of 23 November 2012. -Postal law for the treatment of the letter consignment as a registered mail;
6) (repealed)
7) for the period from the day of the tax proceedings to be initiated until the date of service of the decision of the authority of the first instance, if the decision has not been served within 3 months from the date of the opening of proceedings;
7a) for the period from the day following the expiry of two years from the date of the declaration, from the arrears relating to the errors made in the declaration of accounting errors or obvious errors, if, during that period, they have not been disclosed by the tax authority;
8) to the extent provided by separate statutes.
§ 2. Paragraph 1 (3) and (7) shall not apply if the party or its representative or the delay has been created for reasons beyond the control of the authority to delay the decision.
§ 3. The provisions of Paragraph 1 (2), (3) and (7) shall also apply in the event of the annulment of the decision and the referral of the case for reconsideration and the annulment In this case, the dates shall be newly calculated from the date of receipt of the case file and shall not be subject to aggregation with the existing one.
§ 4. Article 1 (1) shall apply mutatis mutandis in the event of a transfer to the tax obligations of previously occupied goods or property rights.
§ 5. (repealed)
Article 55. [ Interest Payment] § 1. Interest on arrears shall be paid without a call for the tax authority.
(2) If the payment does not cover the amount of the tax arrears, including interest on arrears, that payment shall be credited pro rata to the amount of the tax arrears and the amount of interest for late payment, in which, on the date of payment, the amount remains the amount of the tax due the tax arrears to the amount of interest on arrears.
Article 56. [ Rate of Interest] § 1. The rate of default interest shall be equal to the sum of 200% of the basic interest-rate lending rate, determined in accordance with the provisions of the National Bank of Poland, and 2%, with the result that this rate may not be less than 8%.
§ 1a. (repealed)
§ 1b. (repealed)
§ 2. (repealed)
§ 3. (repealed)
Article 56a. [ Application of reduced rate of interest for late payment] § 1. The reduced rate of interest for late payment of 50% of the interest rate on arrears shall be applied when the following conditions are met:
1) the submission of a legally effective correction of the declaration, no later than within 6 months from the date of expiry of the time limit for the submission of the declaration;
2) the payment of tax arrears within 7 days from the date of submission of the correction.
§ 2. The provision of § 1 shall apply mutatis mutandis in the event of payment of an overpayment or a refund of tax, and in the event of a deduction or transfer of property or property rights in accordance with the procedure laid down in the Article. 66, upon request made within 7 days from the day of submission of the correction of the declaration.
§ 3. The reduced rate of interest on arrears shall not be applied in the case of a correction of the declaration:
1) lodged after the notification of the intention to initiate a tax check and, in cases where no notification is made, after the end of the tax check;
2) performed as a result of the check-in.
Article 56b. [ Application of increased interest rate for arrears] The increased rate of interest for late payment of 150% of the interest rate on arrears shall be applied to the arrears of goods and services tax and excise duty in the case of:
1) understatement of the tax liability, the payment of the amount of overpayment or refund of tax disclosed by the tax authority in the course of tax control or tax proceedings,
2. corrections to the declaration:
(a) lodged after notification of the intention to initiate a tax check and, in cases where no notification is made, after the end of the tax check,
(b) as a result of the checks carried out
-if the amount of the underpayment of the tax liability, the payment of the amount of overpayment or refund of the tax is more than 25% of the amount due and is higher than five times the minimum remuneration within the meaning of the Act of 10 October 2002. with a minimum wage for work (Dz. U. No 200, pos. 1679, of late. (m), in force on the day following the date of expiry of the payment of the commitment or the period of return;
3) disclosure by the tax authority in the course of checking, tax control or tax treatment of the failure of the declaration, despite the pregnancy obligation and the absence of payment of tax.
Article 56c. [ Increases or reductions in interest rates for late payment] Interest rates for arrears referred to in Article 56-56b, shall be reduced or increased to a degree that corresponds to the reduction or increase in the basic interest rate of the lombard credit, from the date on which the rate has changed.
Art. 56d. [ Announcement of interest rates on arrears] The Minister responsible for public finance shall announce, by means of the Notice, in the Official Journal of the Republic of Poland "Monitor Polski" the rate of interest for the delay referred to in art. 56-56b.
Article 57. [ Prolongation fee] § 1. In a decision taken on the basis of Article 67a (1) (1) or (2) concerning taxes constituting the income of the State budget, the tax authority shall determine the payment of the fee on the amount of tax or the tax arrears.
§ 2. The rate of the prolongation fee is equal to the reduced rate of interest for the delay.
§ 3. The amount of the carry-over fee shall be calculated by applying the rate of the prolongation fee in force on the date of the decision referred to in paragraph 1.
§ 4. The payment of the fee shall be paid on the dates of the payments referred to in Article 4. 49 § 1; in the event of default of the payment deadline, the provision of art. 49 § 2 and 3 and art 55 § 2 shall apply mutatis mutandis.
§ 5. No fee shall be fixed for the prolongation charge when the decision referred to in paragraph 1 has been caused by a natural or random accident.
§ 6. The tax authority may derogate from the fixing of the prolongation fee if the decision referred to in paragraph 1 is made in connection with the arrangement procedure or on the basis of separate laws.
§ 7. The municipal council, the district council and the state seismik may introduce a prolongation fee-not more than the amount stipulated in § 2-for the payment of instalments or deferrals of tax payments and the tax arrears constituting income Accordingly, the municipality, the district or the province, as appropriate. The provisions of paragraphs 3 to 5 shall apply mutatis mutandis.
§ 8. The provisions of paragraphs 1 to 4 and 7 shall also apply to deferred or deferred claims by payers or other legal successors, as well as to third parties.
Article 58. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, detailed rules for the calculation of interest for late payment and for the payment of the prolongation fee.
Chapter 7
Termination of tax obligations
Article 59. [ Conditions for expiration of tax liability] § 1. The tax liability shall cease in whole or in part as a result of:
1. payment;
2) the collection of the tax by the payer or the incassent;
3. deductions;
4) crediting the overpayment or crediting the tax return;
5. non-collection;
6) transfer of ownership of things or property rights;
7) take ownership of property or property rights in enforcement proceedings;
(8) remission of arrears;
9) the statute of limitations;
10) exemption from the obligation to pay on the basis of art. 14m;
11) the acquisition of the inheritance in full by the State Treasury or the local government entity established by the final decision to determine the acquisition of inheritance-with effect on the day of the opening of the inheritance.
§ 2. The payment of the payer's or the cashier's undertaking shall terminate in whole or in part:
1. contributions;
2) crediting the overpayment or crediting the tax return;
3) redemption, in the cases provided for in art. 67d § 3;
4) take ownership of the property or take possession of the property right in the enforcement proceedings;
5) the statute of limitations;
6) exemption from the obligation to pay on the basis of art. 14m;
7) the acquisition of a decrease in full by the State Treasury or the local government entity established by the final decision on the determination of the acquisition of inheritance-with effect on the day of opening of the inheritance.
Article 60. [ Deadline for payment of tax] § 1. The date of payment of the tax shall be considered to:
1) at the payment of cash-the day of payment of the amount of tax in the cash of the tax authority or in the cash of the entity serving the tax authority or on the account of that body in the bank, in the postal facility within the meaning of the Act of 23 November 2012. -Postal law, in a cooperative credit institution, in the office of payment services, in a payment institution or in an electronic money institution, or a day of collection of the tax by a payer or an incassator;
2) in non-cash transactions-day on which the taxpayer's bank account is debited, the account of the taxpayer in the cooperative savings bank or the taxpayer's payment account in a payment institution or electronic money institution for the application of a credit transfer or payment by means other than the transfer order of the payment instrument, hereinafter referred to as the 'other payment instrument'.
§ 1a. In the case of a transfer order from a bank account of a taxpayer in a bank or a credit institution or a taxpayer's payment account in the Union payment institution within the meaning of Article 2 point 32 of the Act of 19 August 2011. on payment services (Dz. U. of 2014 items 873 and 1916) or of the EU electronic money institution not established or branch within the territory of the Republic of Poland for the due date for payment of the tax shall be considered the day of submission of the payment order by the taxpayer, if the paid amount shall be credited to the bank account of the tax authority within the time limit specified in that Article. 54 of the Act of 19 August 2011. on payment services. If that deadline is exceeded, the date on which the amount is credited to the bank account of the tax authority shall be deemed to be exceeded.
§ 2. The provisions of § 1 and 1a shall also apply to payments made by a payer or an incassate.
§ 2a. In the event of payment of the tax by means of another payment instrument, the taxpayer shall bear the costs of the fees and commissions related to such payment.
§ 2b. In the place of payment of another payment instrument, the tax authority shall be required to include information on the collection and payment of fees and commissions by means of that instrument. Before the payment of the tax by means of another payment instrument, the taxpayer shall be informed of the collection and the amount of fees and commissions for payment by means of this instrument.
§ 2c. The payment of taxes constituting the income of the State budget by means of another payment instrument shall be possible if the tax authority has the appropriate device for the authorisation of payment transactions.
§ 3. The Minister responsible for public finance, in agreement with the Minister responsible for communication and after consulting the President of the National Bank of Poland, may determine, by means of a regulation, the form of a cash payment form and a request transfer to the account of the tax authority, taking into account the payer identification data and the title of the deposit.
§ 4. Payment orders to the tax authorities may also be submitted in the form of an electronic document using software provided by banks or other payment service provider within the meaning of the Act of 19 August 2011. on payment services, authorised to accept payment orders, or otherwise agreed with the bank or other payment service provider accepting the request.
§ 5. The payment order referred to in § 4 shall contain the identity of the payer, including the tax ID, and shall indicate the title of the payment, without the application or misuse of such information as a basis for refusal of execution. cash payment or credit transfer.
§ 6. Settlement of payments to tax authorities occurs through the interbank system of electronic settlements in the national clearing organisation or through the system of electronic settlement of the interbranch Narodowy Bank Polski.
Article 61. [ Transfer Command] § 1. The payment of taxes by taxable persons carrying out an economic activity and obliged to keep a book of account or tax on the books of income and dissent shall take place in the form of a transfer order.
§ 1a. The payment of the stamp duty by the taxpayers referred to in § 1 may be made in cash.
§ 1b. Payment of taxes by micro-entrepreneurs within the meaning of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584) may also occur in cash.
§ 2. The form of the accounts referred to in § 1 shall also apply to the payment of the amounts of taxes collected by the payers, if the payers meet the conditions set out in § 1.
§ 3. The provisions of paragraph 1 shall not apply:
1) to pay taxes not related to the conducted business;
2) when the payment of the tax, in accordance with the provisions of tax law, is made by securities or signs of excise duty;
3) for the collection of taxes by the payers or the incents.
§ 4. The Minister responsible for public finance may, by way of regulation, allow payment of certain taxes of securities, specifying the detailed rules for the application of that form of payment of the tax, the time limit and method of payment, the type of payment, the security and how its value is calculated for the payment of the tax.
Article 61a. [ Payment of the payment instrument] § 1. The municipal council, the district council and the state seismik may, by way of a resolution, allow payment of taxes which constitute the revenue of the municipal, district or province budget respectively, by means of another payment instrument, including the payment instrument, on where electronic money is stored.
§ 2. In the case referred to in paragraph 1, the day on which the payment of the tax is due shall be the day on which the payment account of the taxable person, the payer or the other person or his account is debied in the bank or cooperative credit institution, other than the payment, or the day of collection of monetary value from electronic money.
Article 62. [ Taxes credited] § 1. Where, on a taxable person, a liability of different titles is payable, the payment made, subject to § 2, shall be counted against the tax, starting with the obligation at the earliest date of the payment, unless the taxable person indicates to whom the obligations are payable. makes a deposit.
§ 1a. Where, on a taxable person, the costs of a reminder are subject to payment, the payment made shall, in the first instance, be counted against those costs.
(2) If the taxable person is liable for the advance payment of the advance payment, the payment shall be credited with the advance, starting with the obligation at the earliest payment date.
§ 3. Article 1 (1) shall apply mutatis mutandis in the event of payment of the instalments to which the tax or tax arrears have been distributed, including interest on late payment and tax instalments.
§ 4. In the case of payment of the payment against tax arrears, the interest on arrears and the cost of the payment shall be deemed to be the order for which the complaint is intended, subject to § 4a.
§ 4a. The order referred to in paragraph 4 shall be issued only at the request of the following:
(1) the payment in full shall cover the principal amount of arrears, including interest on arrears, or
2. payment of the payment shall be effected in full in accordance with the taxable person's request, or
(3) the amount of the payment to be credited against the tax arrears, the interest on arrears or the cost of the reminder shall not exceed five times the cost of the reminder, or
(4) on payments made after the date of payment, no interest shall be charged for late payment in accordance with Article 3 (4). 54 § 1 point 5.
§ 5. The provisions of paragraphs 1 to 4a shall apply mutatis mutandis to payments made by payers, incents, legal successors and third parties.
Article 62a. [ Securing money for a tax liability] The provisions relating to the payment of the tax shall apply mutatis mutandis to the advance payment of the tax liability of the funds accepted as collateral under the Article. 33d (2) (6) and (7).
Article 62b. [ Payment of tax by other persons than the taxpayer] § 1. The payment of the tax may also be made by:
1) the spouse of the taxpayer, his keen, preliminary, stepson, siblings, stepfather and stepmother;
2) the current owner of the subject of a compulsory mortgage or a treasury pledge, if the tax is secured by a compulsory mortgage or a treasury pledge;
3) other entity, where the amount of tax does not exceed 1000 zł.
§ 2. In the cases referred to in paragraph 1 (1) and (3), where the content of the proof of payment does not give rise to doubts as to the intended payment of the payment to the taxable person's obligation, the payment shall be deemed to be from the taxpayer's funds.
§ 3. In the cases referred to in paragraphs 1 (1) to (1), the provisions relating to the payment of the tax by the taxable person shall apply mutatis mutandis.
Article 63. [ Rounding of quotas] § 1. The taxable amount, the amount of the taxes, the interest on late payment, the payment of the fee, the interest rate on overpayments and the remuneration of the payers and the other persons shall be rounded to the full gold, in such a way that the end of the quota is less than 50 groszy. shall be disregarded, and the end of the amounts of 50 and more shall be increased to full gold, subject to § 1a and 2.
§ 1a. The taxable amount referred to in Article 30a par. 1 points 1-3 of the Act of 26 July 1991. on personal income tax, and the amounts of taxes levied on them shall be rounded up to the nearest groszy.
§ 2. The rounding of tax bases and tax amounts shall not apply to the fees referred to in the rules on taxes and local charges.
§ 3. The provisions of § 1 shall not apply to the payment of a payment, advance payment or payment of a tax refund.
Article 64. [ Deductions] § 1. Tax liabilities and tax arrears, including interest on late taxes in the income of the State, shall, at the request of the taxable person, be deducted from the mutual, undisputed and due claim of the taxpayer against the Treasury, title:
1) the final judgment of the court issued on the basis of art. 417 or art. 417 2 the Civil Code;
2) the final court settlement concluded in connection with the existence of the circumstances provided for in the art. 417 or art. 417 2 the Civil Code;
3) the acquisition by the Treasury of the property of the property on the purposes justifying its expropriation or expropriation of the property on the basis of the real estate regulations;
4) compensation for wrongful conviction, temporary arrest or detention, obtained on the basis of the provisions of the Code of Criminal Procedure;
5) compensation obtained on the basis of the provisions on recognition as invalid rulings issued against persons repressed for the activities for the existence of the State of Poland;
6) compensation of the case-law in the decision of the government body.
§ 2. The provision of § 1 shall also apply to the taxable persons, uncontested and due claims of a taxable person in respect of the State budget units for contracts executed by him on the basis of contracts concluded in accordance with the provisions of the provisions of the procurement rules. the public, provided that the offsetting is made by that taxable person and the claim.
§ 2a. To set off tax arrears, including interest in arrears of the provision of art. 55 § 2 shall apply mutatis mutandis.
§ 3. Deductions from the titles listed in paragraphs 1 and 2 may also be deducted from the office.
§ 4. At the request of the taxable person, claims from the titles listed in paragraphs 1 and 2 may also be counted against future tax obligations.
§ 5. The deduction shall take place on:
1) the submission of the application, which has been included;
2) the issuing of a deduction from the office of the order.
§ 6. The refusal shall be refused by decision.
§ 6a. The deduction shall be made by means of the order for which the complaint is intended.
§ 7. The budget unit whose obligation has been deducted from the taxpayer's claim shall be liable to pay the equivalent of the expired tax to the tax authority within 7 days from the date of the deduction. Interest on arrears shall be charged to the unpaid tax due on the due date.
Article 65. [ Deductions in relations with local authorities] § 1. Entitlement referred to in Article 64 § 1, shall also be entitled to taxable persons in respect of the municipality, district or voivodship for:
1) the final judgment of the court issued on the basis of art. 417 or art. 417 2 the Civil Code;
2) the final court settlement concluded in connection with the existence of the circumstances provided for in the art. 417 or art. 417 2 the Civil Code;
3) the acquisition by the municipality, district or province of the property on the purposes justifying its expropriation or expropriation of the property on the basis of the regulations on the real estate economy;
4) damages of the case-law in the decision delivered by the mayor, mayor (city president), starostia or marshal of the voivodship.
§ 2. Rules of Art. 64 § 2-7 shall apply mutatis mutandis.
Article 66. [ Special expiry of tax liability] § 1. The special case of the expiry of the tax liability is the transfer of property or property rights to the following:
1) the State Treasury-in exchange for tax arrears on the revenue of the state budget;
2) the municipality, the district or the voivodship-in exchange for the tax arrears on the taxes constituting the income of their budgets.
The transfer shall take place at the request of the taxable person:
1) in the case referred to in § 1 point 1, on the basis of the agreement concluded, with the consent of the competent warden of the tax office or the chief of the customs office, between the starostia performing the task of government administration and the taxpayer;
2) in the case referred to in § 1 point 2, on the basis of the agreement concluded between the mayor, the mayor (the president of the city), the starostni or the marshal of the voivodship and the taxpayer.
§ 3. The agreement referred to in § 2 requires the written form.
§ 3a. The starosta shall notify the competent warden of the tax office or the competent chief of the customs office of the conclusion of the contract referred to in § 2 by sending a copy thereof.
§ 3b. The expression or refusal of the consent referred to in paragraph 2 (1) shall be made by way of order.
§ 4. In the cases referred to in paragraph 1, the date of expiry of the tax liability shall be deemed to be the date on which the property or property rights were transferred.
§ 5. In the event of the conclusion of the contract referred to in § 2, the tax authority of the first instance shall issue a decision determining the expiry of the tax liability. Article Recipe 55 § 2 shall apply mutatis mutandis.
Article 67. (repealed)
Chapter 7a
Relief in the payment of tax liabilities
Art. 67a. [ Cancellation of tax arrears] § 1. The tax authority, at the request of the taxpayer, subject to art. 67b, in cases where justified by an important interest of the taxpayer or the public interest, may:
1) postpone the date of payment of the tax or spread the payment of the tax on installments;
2. postpone or postpone the payment of the tax arrears, including interest on late payment or interest on unregulated taxes on the date on which the tax is due;
3) waive in whole or in part the tax arrears, interest on the delay or the prolongation fee.
§ 2. The killing of tax arrears also causes the cancellation of interest on arrears in whole or in the part in which the tax arrears have been waived.
Art. 67b. [ Relieved of tax liability] § 1. The tax authority, at the request of the taxable person, may grant relief in the payment of the tax obligations laid down in the Article. 67a:
1) which do not constitute State aid;
2) which constitute de minimis aid-in the scope and under the conditions laid down in the directly applicable Community acts on aid under the de minimis rule;
(3) which constitute State aid:
(a) granted in order to make good the damage caused by natural disasters or other exceptional occurrences,
(b) granted in order to prevent or eliminate serious disturbance in an economy of a supranational nature,
(c) being granted to support domestic entrepreneurs operating in the framework of an economic project undertaken in the European interest,
(d) provided with a view to promoting and promoting culture, national heritage, science and education,
(e) compensation for the implementation of services of general economic interest entrusted on the basis of separate provisions,
(f) for training,
(g) on employment,
(h) for the development of small and medium-sized enterprises,
(i) for restructuring,
(j) for environmental protection,
(k) for research and development,
(l) regional,
(m) granted for other purposes determined pursuant to § 6 by the Council of Ministers.
§ 2. Relief in the payment of the tax obligations referred to in art. 67a, in the case referred to in Paragraph 1 (3) (a), may be granted as individual aid or under aid schemes specified in separate provisions.
§ 3. Relief in the payment of the tax liability referred to in art. 67a, in the cases referred to in § 1 point 3 lit. b-l may be granted as individual aid in accordance with government or local government programmes or provided under aid schemes specified in separate provisions.
§ 4. (repealed)
§ 5. (repealed)
§ 6. The Council of Ministers may lay down, by means of regulations, other than those referred to in § 1 point 3 letter. a-l, the purpose of the aid granted in the form of relief in the payment of the tax obligations referred to in Article 3 (1) of the Regulation. 67a, as well as the detailed conditions for granting such relief to the designated Council of Ministers, together with an indication of the cases in which the relief is granted as an individual aid, taking into account the admissibility and conditions for granting State aid. specified in Community law.
Art. 67c. [ Application of provisions of the Act] § 1. The provisions of Article 4 67a § 1 points 1 and 2 and art. 67b shall apply mutatis mutandis to receivables payable by payers or by incesties.
§ 2. Rules of Art. 67a and art. 67b shall apply mutatis mutandis to claims accruing from the heirs of the taxable person or of the payer and of third parties.
Art. 67d. [ Conditions for the granting of reductions in the payment of tax liabilities] § 1. The tax authority may, ex officio, grant exemptions in the payment of the tax obligations referred to in Article 4. 67a (1) (3), if:
1) there is a reasonable presumption that the amount in excess of the enforcement expenditure will not be obtained in the enforcement proceedings;
2) the amount of tax arrears does not exceed five times the value of the cost of the reminder in enforcement proceedings;
(3) the amount of the tax arrears has not been met in the winding-up or winding-up proceedings completed or terminated, or the court has rejected the application for a declaration of bankruptcy;
4) the taxpayer died without leaving any property or left the movable property not subject to execution on the basis of separate regulations or left the objects of everyday household use, the total value of which does not exceed the amount of 5000 PLN, and At the same time, there are no heirs other than the State Treasury or the local government unit and there is no possibility of a third party's tax liability.
§ 2. In the cases referred to in § 1 (3) and (4), the decision to die of tax arrears shall be left in the file.
§ 3. The provisions of Paragraph 1 (3) and (4) and (4) and (2) shall apply mutatis mutandis to the arrears of the payer's or the incassation
§ 4. In the case referred to in Paragraph 1 (3), the tax authority may waive the tax arrears if the write-off does not constitute State aid or constitutes aid. de minimis to the extent and in accordance with the principles laid down in the directly applicable Community acts on assistance under the principle of de minimis .
Art. 67e. [ Delegation] The Minister responsible for public finance will determine, by way of regulation, the property of the various tax authorities in cases of tax relief, taking into account the amount of the amount to be relieved. and the terms of the tax or tax arrears.
Chapter 8
Expiration
Article 68. [ Statute Limitations] § 1. The tax liability referred to in Article Article 21 (1) (2) does not arise if the decision establishing that obligation has been served after 3 years from the end of the calendar year in which the tax obligation arose.
§ 2. If the taxable person:
1) has not submitted a declaration within the time limit provided for in the tax laws,
2) in a complex declaration did not disclose all the data necessary to determine the amount of the tax liability,
the tax liability referred to in paragraph 1 does not arise, provided that the decision establishing the amount of the liability has been served after 5 years from the end of the calendar year in which the tax obligation arose.
§ 3. An additional tax liability in respect of goods and services shall not arise if the decision establishing that obligation has been served after 5 years from the end of the calendar year in which the tax obligation arose.
§ 4. (lost power)
§ 4a. The tax liability for the taxation of non-covered revenues in undisclosed sources or from undisclosed sources does not arise where the decision establishing that obligation has been served after 5 years from the end of the period the calendar year in which the tax obligation is incurred in this respect.
§ 5. The limitation period shall be suspended if the decision is made subject to a decision of the preliminary issue by another authority or by a court. The suspension of the limitation period shall continue until the date on which the decision of another body becomes final or the decision of the court has become final, but not later than 2 years.
Article 69. [ Loss of the right to a tax credit] § 1. In the event of a failure by the taxable person to benefit from the tax credit obtained, the right to a decision establishing the tax liability shall arise on the day on which the event giving rise to the loss of the right to relief occurs.
§ 2. The time limit for issuing the decision referred to in § 1 shall be 3 years from the end of the tax year in which the event giving rise to the loss of the right to the tax credit occurred, and if the taxpayer did not report the loss of the right to the concession at least on 2 months before the expiry of that period, the time limit for the adoption of the decision referred to in § 1 shall be 5 years.
§ 3. The determination of the amount of the tax liability shall take place on the basis of the legal status of the tax liability in force on the date on which the tax obligation arose and
§ 4. If, in accordance with separate provisions, the tax liability is determined for a calendar year or for another period, the decision referred to in § 1 shall be issued on the basis of the legal status in force on the date of acquisition of the right to relief.
Article 70. [ Expiration of tax liability] § 1. The tax liability shall expire on the expiry of a period of five years from the end of the calendar year during which the period of payment of the tax expired.
§ 2. The statute of limitations does not start and the commenced suspension:
1) from the date of the adoption of the decisions referred to in art. 67a (1) (1) or (2), up to the date of the deferred tax or tax arrears, of the last tax instalment or last instalment of the tax arrears;
2) from the date of entry into force of the Regulation on the extension of the time limit for payment of tax, issued by the Minister responsible for public finance, by the day of expiry of the extended deadline.
§ 3. The limitation period interrupts the declaration of bankruptcy. After the interruption of the limitation period, the limitation period shall run anew from the day following the day on which the order for the termination or redemption of the insolvency proceedings is entitled to complete.
§ 3a. If the declaration of bankruptcy referred to in paragraph 3 has taken place before the expiry of the limitation period, the limitation period shall run from the day following the date on which the order for termination or remission of the proceedings is entitled to be completed or remitted. bankruptcy.
§ 4. The limitation period shall be interrupted by the application of the enforcement measure to which the taxable person has been notified. After the interruption of the limitation period, the limitation period shall run anew from the day following the day on which the enforcement measure was applied.
§ 5. (repealed)
§ 6. The limitation period for the tax liability shall not start and the suspension shall be suspended from the date of:
1) the opening of proceedings in the case of a tax offence or treasury offence, of which the taxpayer has been notified, if the suspicion of committing a criminal offence or misconduct involves the failure to perform that obligation;
2) bringing a complaint to the administrative court for a decision on that obligation;
3) to make a request to determine by the general court the existence or non-existence of a legal relationship or law;
4. service of the provision on the acceptance of the security referred to in Article 33d § 2, or service of the provision of collateral in the enforcement of enforcement proceedings in the administration;
5. service of the notice of accession to the security in the cases referred to in the Article. 32a § 3 and art. 35 § 2 of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2014 items 1619, z późn. zm.).
§ 7. The limitation period shall begin and, after the suspension, shall continue to run from the day following:
1) the final termination of the proceedings in the case for a treasury offence or treasury offence;
2) service to the tax authority of the copy of the decision of the administrative court, with the statement of its legitimacy;
3) the legitimisation of the judgement of the general court on the establishment of the existence or non-existence of a legal relationship or the law;
4) the expiry of the security decision;
5) the termination of the collateralization of the law enforcement proceedings in the administration.
§ 8. No statute of limitations on the tax liability secured by a mortgage or a tax lien, however, after the expiration of the limitation period, these obligations can be enforced only on the subject of the mortgage or pledge.
Art. 70a. [ Suspension of limitation period] § 1. Limitation period of limitation referred to in Article 68 (1) and (3), and Article 68 (3 70 § 1, shall be suspended if the possibility of establishing or determining the tax liability is the result of agreements for the avoidance of double taxation or other ratified international agreements to which the Republic of Poland is a party, and the finding or the determination by the tax authority of the amount of the liability is subject to the obtaining of the relevant information from the authorities of another State.
§ 1a. Limitation period of limitation referred to in Article 68 § 1 and 3 and art. 70 § 1, shall be suspended in the event of initiation of a mutual agreement procedure on the basis of a ratified double taxation agreement, to which the Republic of Poland is a party, if that agreement does not provide for the possibility of introduction in the life of the concluded agreement, irrespective of the time limits for limitation. The suspension of the limitation period shall take place from the date on which the mutual agreement procedure is initiated, but shall take no longer than 3 years.
§ 2. The suspension of the limitation period referred to in § 1 shall take place from the day of the occurrence by the tax authority with the application to the authority of the other state until the date of obtaining by the tax authority the requested information-however no longer than for a period of 3 years.
§ 3. The suspension of the limitation period referred to in paragraphs 1 and 1a may be repeated several times; in such cases, the period of cumulative suspension of limitation periods shall not exceed 3 years.
Article 70b. (repealed)
Art. 70c. [ Notice of the taxable person not to conceive or suspend the limitation period and of the commencement or further limitation of the limitation period] The tax authority responsible for the tax liability, the non-execution of which involves the suspicion of a tax offence or treasury offence, shall notify the taxable person of the failure to conceive or suspend the limitation period the tax liability in the case referred to in Article 70 § 6 (1), no later than the expiry of the limitation period referred to in Article 6 (1) (a). 70 § 1, and of the commencement or further limitation of the limitation period after the expiry of the period of suspension.
Art. 70d. [ Inclusion of the Agreement in the Double Taxation Convention] If the ratified double taxation agreement, to which the Republic of Poland is a party, provides for the possibility of implementation of the agreement concluded in the course of the mutual agreement procedure regardless of the limitation periods, then the agreement shall be taken into account despite the expiry of the limitation periods.
Article 71. [ Application of provisions of the Act] The provisions of Article 4 70, art. 70a and art. 70c shall apply mutatis mutandis to:
1) claims of payers or incements;
2) the arrears referred to in art. 52 and art. 52a, except that the limitation period shall be counted from the end of the calendar year in which the tax authority has repaid or credited the undue amount or the payer has taken undue remuneration.
Chapter 9
Overpayment
Article 72. [ Overpayment Definition] § 1. The amount shall be deemed to be overpaid:
1) overpaid or unduly paid tax;
2. the tax collected by the payer unduly or in the amount greater than the amount due;
3) the obligations paid by the payer or the inerent, if in the decision referred to in art. 30 (4), they have been set unduly or greater than the amount due;
4) the obligations paid by a third party or an heir, if in the decision on their tax liability or decision fixing the amount of the tax liability the deceased specified them unduly or in an amount greater than the one due.
§ 1a. An amount equal to the difference determined in accordance with Article 4 shall be treated on a par with the excess payment. 27f ust. 8-10 of the Act of 26 July 1991. on personal income tax, shown in the statement referred to in art. 45 par. 1 of the Act of 26 July 1991. on personal income tax, or resulting from a decision.
§ 2. On par with overpayment, the following shall be treated:
(1) a part of the payment which has been credited against the interest for late payment, where the payment concerned has been subject to tax arrears;
2. unduly paid:
(a) the arrears referred to in Article 52 and Art. 52a,
(b) interest on arrears from unregulated taxes on the date of the advance payment,
(c) the prolongation fee.
Article 73. [ Determining the amount of overpayment] § 1. The overpayment shall be made, subject to § 2, on the date of:
1. the payment by the taxpayer of the undue tax or of the amount greater than the amount due;
2) the collection by the payer of the tax unduly or greater than the amount due;
3) payment by the payer or the inerent of the receivables resulting from the decision on his/her tax liability, if the claim has been determined unduly or in the amount greater than the due;
(4) the payment by the payer or by the payment of the tax in excess of the amount of tax collected;
5) the payment by a third party or the heir of the receivables resulting from the decision on the tax liability or the decision fixing the amount of the tax liability of the deceased, if the claim has been determined unduly or in the amount greater than the one due.
6) (repealed)
§ 2. The payment shall be made from the date of submission:
1) annual testimony-for taxpayers of income tax;
(1a) the submission of an annual declaration, for the taxable persons of special hydrocarbon tax;
2) the excise tax returns-for the taxable persons of excise duty;
3) the declaration of payments from profit for the financial year-for one-person companies of the State Treasury and SOEs;
4) a quarterly declaration for the tax on goods and services-for taxable persons on goods and services making an advance payment on that tax.
Article 74. [ Formation of overpayment] If the overpayment arose as a result of a decision of the Constitutional Tribunal or a decision of the Court of Justice of the European Union, and the taxable person whose tax liability arises in the manner provided for in the Art. 21 § 1 point 1:
1) made one of the declarations referred to in art. 73 § 2, or any other statement resulting in the amount of the tax liability-the amount of the overpayment shall be determined by the taxable person in the application for reimbursement and, at the same time, by making a revised statement;
2) has been settled by the payer-the amount of overpayment determines the taxpayer in the application for her return, while submitting the testimony (declaration) referred to in art. 73 § 2 point 1;
3) has not been obliged to submit a declaration-the amount of the overpayment shall be determined by the taxpayer in the application for its return.
Art. 74a. [ Amount of overpayment] In cases not referred to in Article 73 § 2 and art. 74 the amount of overpayment shall be determined by the tax authority.
Article 75. [ Application for a statement of tax overpayment] § 1. If the taxable person disputes the validity of the tax collection or the amount of tax collected, he may apply for a statement of tax overpayment.
§ 2. The permission to apply for a statement of overpayment shall be granted to taxable persons, payers and inks and to persons who were members of the civil company at the time of the termination of the company as to the company's obligations. The payer or the incassent shall be entitled to apply for a statement of overpayment if the paid-up tax has not been collected from the taxpayer.
§ 2a. Entitlement to apply for a statement of overpayment shall be granted to companies which have constituted a capital group tax within the meaning of the corporate tax rules, at the time when the group loses its status as a taxable person in respect of its obligations. group.
§ 3. If the tax law derives from the obligation to give a statement (declaration), the taxable person, the payer or the incumbent simultaneously with the application for a statement of overpayment shall be obliged to submit a corrected statement (declaration).
§ 3a. A person who was a partner in a civil partnership at the time of the dissolution of the company is obliged to submit simultaneously with the application for a statement of the overpayment of the corrected testimony (declaration) in terms of the company's obligations and the company's current contract for the day company's solutions.
§ 4. If the correctness of the corrected statement (declaration) is no doubt, the tax authority shall reimburse the overpayment without issuing a decision determining the overpayment. In that case, the adjustment shall have legal effect.
§ 4a. In the decision establishing the overpayment, the tax authority determines the amount of the tax liability in the correct amount to the extent that the formation of the overpayment is linked to a change in the amount of the tax liability. To the extent that the application is unfounded, the body refuses to make a statement of overpayment.
§ 4b. Article 4 (4) does not restrict the possibility of issuing a decision under Article 4. 21 § 3, as the addressee shall be informed in the decision establishing the overpayment.
§ 5. If the refund of overpayment in the mode referred to in § 4 has been made unduly or in excess of the amount due, the amount of overpayment which is the subject of the application shall not be initiated in respect of offences and treasury offences.
§ 5a. Reimbursement of overpayments to persons who were partners of a civil company at the time of termination of the company shall be made in the proportions resulting from the right to participate in the profit specified in the company agreement. If the contract attached does not result in such a share in profit, the rights to participate in the profit shall be deemed to be equal.
§ 6. The provision of § 2 does not apply if the tax laws provide for a different mode of tax return.
§ 7. The Minister responsible for public finance shall determine, by way of regulation, the jurisdiction of the local tax authorities in respect of the matters referred to in paragraph 1, taking into account in particular the type of tax and the cases of collection of the tax by the payer.
Article 76. [ Advance Payment Of Tax Arrears] § 1. The overpayments and their interest rates shall be credited to the office for tax arrears, including interest on arrears, interest on arrears from unregulated taxes on the date of the advance, the cost of the tax, and the current tax liability, and, in the absence thereof, shall be repaid from the office, unless the taxable person requests that the excess payment be credited in whole or in part for future tax obligations.
§ 2. (repealed)
§ 3. The provision of § 1 shall apply mutatis mutandis to the advance payment:
1) a payer or an incassate against his tax arrears, current tax obligations or obligations arising in connection with the performance of the duties of the payer or the incassation;
2) a civil partnership for the obligations of the shareholders or former associates of that company, except that in the case of an existing company it requires the consent of all accomplices.
§ 4. (repealed)
Article 76a. [ Advance Payment of Tax Obligations] § 1. In cases of payment of overpayments to arrears and current tax obligations, the order for which the complaint is intended is to be issued. In case of payment of the overpayment to the tax arrears, the provisions of Article 55 § 2 and art. 62 § 1 shall apply mutatis mutandis.
§ 2. The payment of the overpayment to tax arrears shall take place on the following day:
1) the formation of the overpayment-in the cases referred to in art. 73 § 1 points 1-3 and 5 and § 2;
2) submit an application for a statement of overpayment.
Article 76b. [ Advance Payment] § 1. The provisions of Article 4 76, art. 76a, art. 77b, art. 79 and art. 80 shall apply mutatis mutandis to the refund of the tax. Advance payment referred to in Article 76a (2) (1) shall take effect on the date of submission of the statement showing the tax return or the correction of such declaration.
§ 2. Where a taxable person has the authority of a tax authority under the goods and services tax provisions, the refund of the tax at the interest rate may be paid, in whole or in part, to the account of the bank or the cooperative cash register. credit-saving as collateral for a loan granted by that bank or by that bank if, on the date of the filing of the tax return, the taxable person is not under investigation for the purpose of establishing or determination of the tax liability.
§ 3. The transfer of the tax back together with the interest rate on the bank or cooperative credit and credit cence shall be treated as a return to the taxable person's account.
§ 4. The transfer of the tax return and the interest shall take precedence over the transfer of the bank or the cooperative cash-by-crediting cash of the tax reimbursement:
1) the payment of this refund to the tax arrears and current tax liabilities disclosed after the submission of the tax return statement;
2) execution of the claim of receivables for the reimbursement of tax in enforcement proceedings received by the tax authority after the date of submission of the declaration showing the return.
Article 76c. [ Reimbursement of overpayments] The overpayment resulting from the advance payment shall be reimbursed at the end of the period for which the tax is settled. However, if the overpayment is due to a decision determining the excess payment in connection with the Article 75 § 1, the repayment of the overpayment shall be made within 30 days of the date of the decision.
Article 77. [ Reimbursement of overpayments] § 1. Overpayment shall be made on the following date:
1) 30 days from the date of the issuance of a new decision-if the overpayment arose in connection with the repeal or the annulment of the decision;
2) 30 days from the day of issuance of the decision establishing the overpayment or determining the amount of overpayment;
3) 30 days from the date of the decision on the amendment, repeal or annulment of the decision-if, in connection with the repeal or the annulment of the decision, there is no obligation to issue a new decision;
4) 30 days from the date of submission of the application referred to in Art. 74;
(4a) 30 days from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the Court of Justice of the European Union in the Official Journal of the European Union or from the date on which the decision was repealed or amended in whole or in part of the normative act, if the application referred to in Article 74, was filed before the date of entry into force of the decision of the Constitutional Court or the publication of the operative part of the ruling of the Court of Justice of the European Union in the Official Journal of
5) 3 months from the date of submission of the testimony or declarations referred to in art. 73 § 2 paragraphs 1 to 3, subject to § 2;
6) 2 months from the date of submission of the application for a statement of overpayment together with:
(a) corrected statement (declaration), in the cases referred to in Article 75 § 3,
(b) the adjusted statement (declaration) and the contract of the current company at the date of termination of the company-in the case referred to in art. 75 § 3a
-but not earlier than 3 months from the date of submission of the statement or the declaration referred to in Article 73 § 2;
7) 30 days from the date of submission of the declaration referred to in Art. 73 § 2 pt. 4.
§ 2. If the declaration is corrected:
1. in accordance with the procedure laid down in Article 4 274 § 1 point 1-the overpayment is refundable within 3 months from the date of expiry of the time limit for lodging an objection;
2. by the taxpayer-the overpayment is refundable within 3 months from the date of its correction.
§ 3. (repealed)
§ 4. If a new decision is not issued within three months of the date of the repeal or annulment by the tax authority or from the date of service to the tax authority of the decision of the administrative court with the statement of its legitimacy, an annulment or an annulment of a decision, an overpayment of an amount paid on the basis of a decision annulled or a decision which has been declared invalid shall be repayable without undue delay.
Art. 77a. [ Reimbursement of surplus paid-in amounts of advances] The tax authority may, at the request of the taxable person, in cases where it is justified by an important interest, refund the excess amounts of advances paid on income tax.
Art 77b. [ Reimbursement of overpayments] § 1. Refund of overpayments shall take place:
1) where a taxable person, a payer or an incassation is required to hold a bank account or account in a cooperative savings bank, exclusively for that account indicated by a taxable person, a payer or an incassator;
2) where a taxable person, a payer or an incassent is not required to hold a bank account or an account in a cooperative savings bank, to a designated bank account or an account in a cooperative cashier the savings/credit of the taxpayer, the payer or the cash register, or the postal transfer, unless the taxpayer, the payer or the cashier requests repayment of the overpayment in the cashier.
§ 2. The day of refund of overpayment is considered to be the day:
1) the debit of the bank account of the tax authority on the basis of a transfer order;
2) the broadcasting of postal transmission;
3) payment of the amount of overpayment by the tax authority or the payment of the overpayment at the disposal of the taxpayer in the cash of the cash.
§ 3. Overpayment, the amount of which does not exceed twice the cost of the uptake in enforcement proceedings, if the account to be reimbursed is not indicated, shall be refunded in the cash case.
§ 4. The overpayment of the postal transfer shall be reduced by the costs of the return.
§ 5. The provisions of paragraphs 1 to 4 shall apply mutatis mutandis to:
1) legal successors and third parties;
2) persons who were partners of the civil company at the time of the termination of the company;
3) companies which constituted a tax group tax group within the meaning of corporate income tax legislation at the time of the loss of the tax group of the taxpayer's status by that tax.
Art. 77c. [ Overpayment from correction of testimony] § 1. Overpayment resulting from the correction of personal income tax returns shall be reduced by an amount corresponding to the excess amount transferred to the public benefit organisation in accordance with the request of the taxable person referred to in separate the provisions, more than rounded to the nearest 10 groszy, down the amount of 1% of the tax due on that adjustment.
§ 2. The provision of Article 1 shall apply mutatis mutandis to the overpayments resulting from the decision.
Article 78. [ Interest Rates on overpayments] § 1. Overpayments shall be subject to an interest rate equal to the amount of interest for late payment referred to in Article 3. 56 § 1, levied on tax arrears.
Payments the amount of which does not exceed twice the cost of the enforcement in the enforcement proceedings shall not be subject to the interest rate.
§ 3. The interest rate shall be:
1. in the cases provided for in Article 77 § 1 (1) and (3), from the date on which the overpayment was made, and if the tax authority did not contribute to the creation of the conditions for the amendment or repeal of the decision, and the overpayment has not been repaid within the time limit-from the date of the decision to amend or repeal the decision;
2) (repealed)
3. in the cases provided for in Article 77 § 1 (2) and (6)-from the day on which the application for payment is made, together with the corrected statement (declaration):
(a) if the excess payment has not been repaid within 30 days of the date of the decision establishing the overpayment,
(b) if the decision establishing the overpayment has not been issued within 2 months of the date on which the application for payment has been lodged, unless the taxable person, the payer or the increr has contributed to the delay in the decision,
(c) if the overpayment has not been repaid within the time limit referred to in Article 3, 77 § 1 point 6, unless a taxable person, a payer or an incur has contributed to the delay in the reimbursement of the overpayment;
4. in the case provided for in Article 77 § 1 point 5 and § 2-from the day of the payment of the overpayment, if the overpayment has not been returned within 3 months from the date of submission of the testimony or the declarations referred to in art. 73 § 2 paragraphs 1 to 3, or from the day of correcting the testimony or the declaration in art mode. 274 or Art. 274a;
5. in the case provided for in Article 77 § 1 point 7-from the day of establishment of the overpayment, if the overpayment has not been returned within 30 days from the date of submission of the declaration referred to in art. 73 § 2 point 4, or from the date of correcting the declaration in art mode. 274 or Art. 274a.
§ 4. The payment of the overpayment shall be due to the date of repayment of the overpayment, crediting it against the outstanding or current tax liability or the day on which the application for payment of the excess payment is made against future tax obligations, subject to § 5 Point 2.
§ 5. In the cases provided for in Article 77 § 1 (4) and (4a) interest shall be granted for the period of:
1) from the day of the formation of the overpayment until the day of its return-subject to the application by the taxpayer to refund the overpayment before the deadline or within 30 days from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision the Court of Justice of the European Union in the Official Journal of the European Union or from the date on which it has been repealed or amended in its entirety or in part a normative act;
2) from the day of the formation of the overpayment to the 30th day from the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the Court of Justice of the European Union in the Official Journal of the European Union or from the date or amended in whole or in part of the normative act-if the application for repayment of the overpayment has been submitted after 30 days after the date of entry into force of the decision of the Constitutional Tribunal or the publication of the operative part of the decision of the Court of Justice of the Union European Union in the Official Journal of the European Union or as from the date on which it was repealed or the whole or part of that act has been amended.
Art. 78a. [ Payment of the amount of the tax refund on the amount of overpayment] If the amount of the tax refund does not cover the amount of the overpayment at its interest, the amount reimbursed shall be credited pro rata to the amount of the overpayment and the amount of its interest in the ratio in which the amount of the overpayment on the day of refund remains the amount overpayments to the interest rate.
Article 79. [ Proceedings on the statement of overpayment] § 1. The procedure for determining the overpayment shall not be initiated during the course of tax proceedings or of the tax control, in respect of the tax obligations concerned or the control. In the event of the opening of the tax proceedings on the case in which the application for the application of the overpayment has been lodged, the request made in the application for a statement of overpayment shall be subject to consideration in this proceeding.
§ 2. The right to apply for a statement of overpayment and the application for repayment expires after the expiration of the limitation period of the tax liability, unless the tax law provides for a different mode of tax return.
§ 3. The decision on the statement of overpayment on application submitted before the expiry of the limitation period may also be issued after the expiry of that period.
§ 4. A request for repayments may be made after expiry of the limitation period if the existence of the overpayment is due to an agreement concluded in the mutual agreement procedure on the basis of ratified double taxation agreements or other ratified international agreements to which the Republic of Poland is a party. The provisions of § 3 shall apply mutatis mutandis.
Article 80. [ Termination of the right to return the overpayment] § 1. The right to repay the overpayment of the tax shall expire 5 years after the end of the calendar year in which the time limit for its return has expired.
§ 2. After the expiry of the period specified in § 1, the right to lodge a request for payment of the overpayment for future tax obligations and the possibility of crediting the overpayment to the arrears and current tax liabilities shall also be terminated.
§ 3. The submission of an application for a statement of overpayment, repayment of the overpayment or crediting to future tax obligations shall interrupt the time limit for reimbursement of the overpayment.
Chapter 9a
Signing a declaration
Art. 80a. [ Signing of Declaration] § 1. Unless otherwise provided by separate laws, the declaration, including the declaration made by means of electronic means of communication, may also be signed by the agent of the taxpayer, the payer or the incassator.
§ 2. The power of attorney to sign the declaration and the notice of appeal of this power of attorney shall be submitted to the tax authority competent in matters of tax to which the declaration relates.
§ 2a. The power of attorney to sign the declaration made by means of electronic communication and the notice of appeal of that power of attorney, the taxable person, the payer or the incassent shall submit to the Head of the tax office competent in the matters of records taxpayers and payers.
§ 2b. The power of attorney to sign the declaration and the notice of appeal of this power of attorney may be made in the form of an electronic document.
§ 2c. The power of attorney to sign the declaration and the notice of appeal of this power of attorney submitted in the form of an electronic document taxpayer, payer or incassent shall submit to the minister competent for public finance.
§ 3. If the provisions of tax law require the signing of a declaration by more than one person, the power of attorney to sign this declaration shall be effective if all persons have given it to it.
§ 4. In matters relating to the power of attorney to sign the declaration, the provisions relating to the power of attorney in the tax proceedings shall be applied accordingly.
§ 5. The Minister responsible for public finance shall determine, by means of a regulation, the models of proxies to sign declarations and models of notification of amendment or appeal of such powers, taking into account the scope of the power of attorney and the identifying information. the taxable person, the payer or the agent and with the aim of simplifying the notification of the power of attorney and of ensuring that the scope of action of the representative is determined.
Art. 80b. [ Signature of proxy] If the separate laws do not provide otherwise, the signing of the declaration by the proxy shall release the taxpayer, the payer or the incassate from the obligation to sign the declaration.
Chapter 10
Declaration Adjustment
Article 81. [ Correction of Declaration] § 1. [ 7] Unless otherwise provided for in separate provisions, taxable persons, payers and other agents may adjust the declaration in advance.
§ 1a. A person who was a partner in a civil partnership at the time of the termination of the company may revise a previously lodged declaration within the scope indicated in Art. 75 § 3a.
§ 2. The statement of the declaration shall be effected by the lodging of a corrective declaration.
§ 3. (repealed)
Article 81a. (repealed)
Art. 81b. [ Suspend authority] § 1. Authority to correct the declaration:
1) be suspended for the duration of tax proceedings or tax control-in the area covered by the proceedings or control;
2. shall continue to apply after completion of:
(a) tax control,
(b) tax proceedings-to the extent not covered by the decision determining the amount of the tax liability
§ 1a. [ 8] The right to correct the declaration shall also be entitled to the taxable person in the course of the tax proceedings referred to in Article 4. 119g, before the adoption of the decision in the first instance, within 14 days from the date of notification of the appointment notice referred to in art. 200 § 3. The readjustment of the declaration after the end of the tax treatment does not have any legal effect in so far as the previous adjustment provided for the revocation of the effects of the avoidance of taxation.
§ 2. The correction lodged in the case referred to in § 1 point 1 shall not have legal effect. The tax authority shall notify the correction in writing of its ineffectiveness.
§ 2a. The correction lodged together with the application for a statement of overpayment shall not have any legal effect in the event of refusal of the excess payment, in whole or in part, and in the event of the withdrawal of the proceeding in connection with the withdrawal of the application. In the explanatory memorandum to the decision, the tax authority indicates the ineffectiveness of such a correction.
§ 3. (repealed)
Art. 81c. (repealed)
Chapter 11
Tax Information
Article 82. [ Types of tax information to be provided] § 1. Legal persons, organisational units without legal personality and natural persons carrying out economic activities shall be required to draw up and communicate information:
1) at the written request of the tax authority-about the events arising from civil-law relations or from the labour law, which may affect the formation of the tax obligation or the amount of the tax liability of persons or entities with whom the contract was concluded;
2) without a call by the tax authority-of contracts concluded with non-residents within the meaning of the provisions of the foreign exchange law;
3) to the extent and on the principles specified in separate statutes.
§ 1a. [ 9] The provision of § 1 (2) shall not apply to the entities referred to in § 1 that are required to draw up a simplified report on transactions with related parties or other events occurring between related parties, or in connection with the which the payment of the claim is made directly or indirectly to the entity resident, established in the territory or in a country which applies the harmful tax competition, pursuant to the provisions of Article 4 (1) of the Regulation. 45 par. 9 of the Act of 26 July 1991. o personal income tax and art. 27 ust. 5 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2014 items 851, with late. zm.). The exemption referred to in the first sentence shall not apply to the taxable persons referred to in Article 4. 25a par. 1 points 2 and 3 of the Act of 26 July 1991. income tax on natural persons and in art. 9a ust. 1 points 2 and 3 of the Act of 15 February 1992. tax on corporate income tax.
§ 1b. [ 10] Legal persons, organisational units without legal personality and natural persons, conducting tax books using computer programs, shall be obliged, without calling the tax authority, to transmit, by means of communication electronic, the Minister for Public Finance of the information on the records in question referred to in art. 109 (1) 3 of the Act of 11 March 2004. of a tax on goods and services, in an electronic form corresponding to the logical structure referred to in art. 193a § 2, on the rules for the transmission of tax books or their parts specified in the provisions issued on the basis of art. 193a § 3, for monthly periods of up to 25. on the day of the month following each subsequent month, indicating the month to which this information applies.
§ 2. Banks and cooperative savings banks are required to draw up and communicate to the Minister responsible for public finance, in the form of an electronic document, during the reporting period, from 1 to 15 of the day of the month, respectively. and from 16 to the last day of the month-information on the established and liquidated bank accounts relating to the business activity, within the seventh day of the following reporting period. The obligation to draw up and provide information does not concern bank accounts established and liquidated during the same reporting period.
§ 2a. The organisational units of the Social Insurance Institution shall be obliged to draw up and provide information on the contributions of the payer and the insured person to the written request of the Head of the Tax Office or the Chief Executive of the Customs Office.
§ 2b. (repealed)
§ 2c. The information referred to in paragraph 2 shall be made available to the Minister for Public Finance, which shall be made available to the officials of the tax offices, to the heads of customs offices, to the directors of the treasury chambers, to the directors of the customs chambers and to the directors of the tax inspection offices.
§ 3. Public authorities, banks, cooperative savings banks and other financial institutions listed in art. 182, upon the written request of the Minister responsible for public finance or his authorised representative, shall be obliged to provide information in the event of the occurrence of the authorities of foreign states-in the scope and under the rules laid down in Chapter 2 of the chapter VIIa and arising from the ratified double taxation agreements and other ratified international agreements to which the Republic of Poland is a party.
§ 4. The request referred to in paragraph 3 shall be the following: "The Treasury Mystery" and its transmission shall be effected in accordance with the procedure provided for documents containing classified information of the "reserved" clause.
§ 5. The tax authority shall specify the scope of the requested information referred to in § 1 (1) and (2a) and the time limit for their transfer.
§ 6. The Minister responsible for public finance shall determine, by means of a regulation:
1) the cases and the scope of the information referred to in § 1 point 2, as well as the detailed rules, the term and the procedure for their preparation and transmission, with particular reference to the capital and supervisory links between residents and non-residents in the meaning of the provisions of the foreign exchange law and the possession by non-residents of undertakings, branches and representations in the territory of the Republic of Poland;
2) the bodies of government or self-government administration required to transfer tax information without a call by the tax authority, the scope of this information, as well as the mode of their drawing up and the deadlines for transmission.
§ 7. The Minister responsible for public finance, with a view to improving the transmission and processing of the information referred to in paragraph 2, shall determine, by means of a regulation:
1) the format and mode of transmission of the electronic document, taking into account its protection against unauthorised access;
(2) a model of information on the bank accounts established and liquidated and the accounts in the cooperative savings banks referred to in § 2, taking into account the account number, the date of its establishment or the liquidation, the identifying information the account holder, including the name of the holder, the place of residence or the address of the holder, the type and number of the account holder ID, the country code of the account holder, the tax identification number.
§ 8. The obligation laid down in § 2 may be carried out through the institutions referred to in art. 105 (1) 4 of the Act of 29 August 1997. -Banking law (Dz. U. of 2015 items 128).
Article 82a. [ Remuneration information] § 1. Legal persons, organisational units without legal personality and natural persons carrying out economic activities are required to collect, draw up and transfer, without a call by the tax authority, information on the remuneration for the service (s) provided to them, paid by a non-resident entity to non-resident natural persons within the meaning of the provisions of the foreign exchange law providing those services (performing work), if:
1) in connection with the double taxation conventions and other ratified international agreements to which the Republic of Poland is a party, this may affect the formation of the tax obligation or the amount of the tax liability of persons receiving remuneration;
2) a non-resident entity directly or indirectly participates in the management or control of the entity concerned by the information obligation, or holds a share in the capital of that entity entitling to at least 5% of all voting rights.
§ 2. The Minister responsible for public finance shall determine, by means of a regulation, the scope of the information referred to in § 1, as well as the detailed rules, the time limit and the mode of drawing them up, with particular reference to the time of the non-resident's stay in the country, the identity of the non-resident and the person paying the remuneration, the amount of the remuneration, the form and the time limit for payment.
Article 82b. [ Entities interacting with tax authorities] § 1. The authorities of government and local government and state and local government bodies are obliged to cooperate, free of charge information on individual matters, and provide assistance to the tax authorities when performing tasks specified in the Act.
§ 2. In the performance of his tasks, the tax authorities are entitled to the gratuitous use of information collected in acts of cases, datasets, records and records by the authorities of government and local government, courts, state and self-government organisational units and state legal persons, including information stored in electronic form, subject to separate provisions.
Article 83. [ Delegation] Minister responsible for public finance in agreement with the Minister of National Defence, Minister for Internal Affairs and Minister responsible for public administration will determine, by way of regulation, scope and time limit the communication of the information referred to in Article 82 § 1, by the authorities or bodies subordinate to those Ministers, having regard to the identifying details of the contractual arrangements and the means of providing them with a specific protection of the information contained therein.
Article 84. [ Information Obligations of courts, court bailiffs and notaries] § 1. The courts, court bailiers and notaries shall be required to draw up and transmit to the competent tax authorities information arising from legal events which may result in a tax liability.
§ 2. The Minister of Justice, in agreement with the Minister responsible for public finance, will determine, by means of a regulation, the types of information, their form, taking into account the form of the discharge of the act, the scope, the time limits and the way in which the information is to be provided by courts, court bailiffs and notaries.
Article 85. [ Delegation] The Minister responsible for public finance may lay down, by means of a regulation, to the extent necessary to check the regularity of the tax obligations and to exercise the powers provided for in the provisions of tax law, the group the bodies required to submit statements, lists, information or declarations, and establish the scope of the data contained in those documents, and the time limits for their submission and the types of documents to be attached to them.
Article 86. [ Retention of tax books] § 1. Taxpayers obliged to keep the tax books keep the books and associated with their conduct documents until the expiration of the tax liability period, unless the tax laws stipulate otherwise.
§ 2. In the event of a liquidation or termination of a legal person or an organisational unit without legal personality, the entity carrying out its liquidation or termination shall notify the competent tax authority in writing, no later than the last day of its existence. the legal person or business unit, the place where the tax books are stored and the documents relating to their conduct.
Chapter 12
Accounts
Article 87. [ Obligation to issue an account] § 1. Where separate provisions are not required to issue an invoice, taxable persons established shall, at the request of the purchaser or the customer, issue an account confirming the sale or performance of the service.
§ 2. The obligation to issue the account referred to in § 1 does not apply to farmers selling plant and animal products derived from their own cultivation, breeding or rearing, uninterrupted or unprocessed industrial mode, unless the sale is carried out in their separate, fixed places of sale outside the breeding, breeding or rearing area, with the exception of the sales at the markets referred to in Article 4 (1) of the EC 20 para. 1c point 3 (a) b of the Act of 26 July 1991. o personal income tax.
§ 3. The taxable persons mentioned in § 1 from which the account was requested prior to the performance of the service or the release of the goods, shall issue the account no later than 7 days from the day of execution of the service or the release of the goods. However, if a request for an account has been made after the service or release of the goods has been issued, the account shall be issued within 7 days from the date of filing the request.
§ 4. The taxable person shall not be obliged to issue an account if a request has been made after 3 months from the date of issue of the goods or the performance of the service.
§ 5. The Minister responsible for public finance shall determine, by means of a regulation, the scope of the information which must be included in the accounts, taking into account, in particular, the data identifying the seller and the buyer, the contractor and the recipient of the services; and Indication of the value and type of transaction
Article 88. [ Retention of copies of accounts] § 1. Taxable persons issuing accounts shall order them sequentially, and keep copies of those accounts, in the order in which they are issued, up to the expiry of the period of limitation of the tax liability.
§ 2. Article 1 shall apply mutatis mutandis to taxpayers who are obliged to request accounts.
Article 89. (repealed)
Article 90. (repealed)
Chapter 13
Liability of solidarity
Article 91. [ Application of provisions of the Civil Code] The provisions of the Civil Code for civil-law liabilities shall apply to the liability of solidarity for the tax liability.
Article 92. [ Solidarity liability for tax liabilities] § 1. If, in accordance with the tax laws, taxpayers are jointly and severally liable for tax liabilities and those obligations arise in the manner provided for in Article 4 of the Tax Act. Article 21 (1) (2), jointly and severally liable, shall be the taxable persons to whom the decision fixing the amount of the tax liability has been served.
§ 2. The provision of § 1 does not apply to the tax liability levied in the form of the total monetary obligation. In this case, the principle of joint liability shall apply when the decision (payment order) is served on a person to whom, in accordance with separate rules, a decision is made (a payment order).
§ 3. The spouses taxed together on the sum of their income on the basis of separate provisions shall be jointly and severally liable for the tax liability and the claim and solidarity of their claim for repayment of the amount of the tax on the sum of the spouses ' income, subject to § 3a.
§ 3a. In the event of the death of one of the spouses referred to in § 3, the second spouse shall be liable for the tax liability and shall have a claim for repayment of the tax overpayment.
§ 4. The provisions of the Civil Code on civil-law claims shall apply to the claim for repayment of the overpayment referred to in § 3.
Chapter 14
Rights and obligations of legal successors and transformed entities
Article 93. [ Legal person created as a result of conversion or merger] § 1. A legal person tied up (created) as a result of a merger:
1) legal persons,
2) personal commercial companies,
3) personal and capital commercial companies
-shall enter into any of the rights and obligations of each of the merging persons or companies, as provided for in the provisions of tax law.
§ 2. The provision of § 1 shall apply mutatis mutandis to the legal person joining the take-over of:
1) another legal person (legal persons);
2) a separate commercial company (personal commercial companies).
§ 3. (repealed)
Art. 93a. [ Joining in laws and tax obligations] § 1. A legal person tied up (arose) as a result of:
1) transformation of another legal person,
2) transformation of a company without legal personality
-waives all the rights and obligations of a person or company to be converted into law and in any way provided for in the law.
§ 2. The provision of § 1 shall apply mutatis mutandis to:
1) a separate commercial company (insurgent) as a result of the transformation:
(a) another company not having legal personality,
(b) a capital company;
2) (repealed)
§ 3. A bank created by the transfer of a non-monetary contribution to all the assets of a branch of a credit institution which is an undertaking or a part of it, which is provided for in any tax law, shall be waived in any way provided for in the tax law the rights and obligations of the credit institution relating to the activities of that branch.
§ 4. One-person capital company resulting from the transformation of an entrepreneur who is a natural person joins the law of the converted entrepreneur connected with the business activity provided for in the tax law, with the the exception of those rights which cannot be continued on the basis of the provisions governing the taxation of capital companies.
§ 5. A company without legal personality to which a natural person has applied to cover its contribution in the form of its undertaking shall enter into the rights of the transferred undertaking provided for in the provisions of tax law, with the exception of those rights which cannot be continued on the basis of the provisions governing the taxation of companies without legal personality.
Art. 93b. [ Self-government budget establishments] The provisions of Article 4 93 and art. 93a § 1-3 shall apply mutatis mutandis to mergers and conversions of local budget establishments.
Art. 93c. [ Permission to join] § 1. Legal persons acquiring legal persons or legal persons resulting from the division shall enter into force, on the date of division or from the date of separation, in any of the provisions of the tax law applicable to the law and the obligations of the legal person who is divided in connection with the allocated to them, in the plan of division, the assets of the assets.
§ 2. The provision of Paragraph 1 shall apply if the assets taken over as a result of the division and, when the division is divided by the division, also the assets of the legal person divided, constitute an organised part of the undertaking.
Art. 93d. [ Rights and obligations resulting from the decision] The provisions of Article 4 93-93c shall also apply to the rights and obligations arising from decisions issued under tax law provisions.
Art. 93e. [ Scope of application of the law] The provisions of Article 4 93-93d shall apply to the extent to which separate laws, double taxation conventions and other ratified international agreements to which the Republic of Poland is a party, do not provide otherwise.
Article 94. [ Buyers of SOEs] The provisions of Article 4 93 § 1, art. 93d and art. 93e, subject to art. 95, it is also applicable to purchasers of SOEs and to companies which, on the basis of the provisions of the on the commercialisation and privatisation of SOEs [ 11] have acquired or took over these undertakings.
Article 95. [ Liability of purchasers or companies for the liabilities of SOEs] § 1. Liability of the purchasers or companies referred to in Article 94, from the title:
(1) interest on arrears from the tax arrears of the liquidated company,
2) the interest accruing to the refund of the advance payment of the tax on goods and services
-is limited to the interest (interest) charged to the date on which the company is removed from the register of public undertakings [ 12] .
§ 2. The provision of § 1 shall apply mutatis mutandis to the liability of the State Treasury or the Municipality, the district or the voivodship on the interest rate of overpayment and the interest rate on the refund of the tax difference on goods and services.
Article 96. [ Interest on arrears and interest rates] Interest on arrears and interest rates referred to in Article 95, shall continue to be calculated:
1) after 14 days from the date of service to the company of the decision determining the amount of the tax liability or the issuance of a decision on the return of the advances of the input tax on goods and services;
2) from the date of receipt by the tax authority of the application for repayment of the overpayment or for the refund of the difference in the tax on goods and services.
Article 97. [ Heirs] § 1. The heirs of the taxpayer, subject to § 2, shall take over the property rights and obligations of the deceased under the tax laws.
§ 2. If, on the basis of the provisions of tax law, the lenders are entitled to have non-confidential rights connected with the conduct of the business, those powers go to heirs provided that they continue to do so activities for their account.
§ 3. The provisions of § 2 shall apply mutatis mutandis to the rights and obligations of the payer's function as exercised by the deceased.
§ 4. The provisions of § 1-3 shall also apply to the rights and obligations arising from decisions adopted on the basis of tax laws.
Article 97a. (repealed)
Article 98. [ Liability of heirs] § 1. The liability of the heirs for the tax liability of the deceased shall be subject to the provisions of the Civil Code on the acceptance and rejection of the inheritance and of the liability for the debts of the succession.
§ 2. The provision of § 1 shall also apply to the responsibility of the heirs for:
1) tax arrears, including the arrears referred to in art. 52 and Art. 52a;
(2) interest on arrears from the tax arrears of the deceased;
3. collected, and unpaid taxes on the payer's or incassation's function of the payer's function;
4) unreturned by the deceased the advance on the charged tax on goods and services and their interest rates;
(5) a prolongation fee;
6) the costs of tax proceedings;
7) the costs of the reminder and the costs of the enforcement proceedings carried out against the deceased by the date of the opening of the inheritance.
§ 3. (repealed)
Article 99. [ Suspension of time limits] The time limits laid down in Article 4 70, art. 71, art. 77 § 1 and art. 80 § 1 does not start, and commenced shall be suspended from the date of death of the deceased until the date of the final decision of the court of the statement of the acquisition of inheritance or registration of the act of the certificate of inheritance, no longer than by the day, in 2 years since the deceased died.
Article 100. [ Decisions of the tax authority] § 1. The tax authority shall adjudicate in a single decision on the responsibilities or powers of individual heirs on the basis of the final decisions issued against the deceased and his obligations under the correct declarations.
§ 2. If the declaration made by the deceased is incorrect or the declaration has not been filed, ruling on the extent of the responsibility or the powers of the heirs, the tax authority shall simultaneously determine or determine the amounts referred to in art. 21 § 3 and 3a, art. 24 or Art. 74a.
§ 3. The time limit for payment by the heir of the obligations resulting from the decision on the extent of its liability shall be 14 days from the date of its service.
Article 101. [ Calculation of the interest on the deceased's interest in arrears and the interest rates on advance payments] § 1. Interest on late tax arrears and the interest rate on unreturned advances on goods and services shall be calculated on the date of the opening of the inheritance.
§ 2. Interest on late payment and interest referred to in paragraph 1 shall continue to be calculated in the event of failure by the heirs to the time limit laid down in Article 1. 100 § 3.
§ 3. (repealed)
Article 102. [ Joining the heirs to the place of the deceased in the course of the succession proceedings] § 1. (repealed)
§ 2. To the place of the deceased in the course of proceedings concerning the rights and obligations set out in Article 97 his heirs are in the bottom of the line.
§ 3. The provisions of § 2 shall apply mutatis mutandis to the legal successors referred to in Article 2. 93-93c and art. 94.
Article 103. [ Notification of heirs] § 1. The tax authorities shall notify the heirs of:
1) the imparted appeals against the decision, the complaints against the provisions and complaints to the administrative court;
2) decisions issued on the basis of art. 67a (1) (1) or (2), if the deferred tax or tax arrears have not expired or the date of payment of the instalments has expired;
3) the decisions and provisions which have been served by the deceased, and on the day of his death the time limit has not yet expired to lodge an appeal, complaint or complaint to the administrative court;
4) initiated tax control;
5) the applicant's submitted applications for the initiation of proceedings;
6) proceedings initiated ex officialient to the deceased.
§ 2. In the cases referred to in paragraphs 1 (1) and (3), the time limits for lodging an appeal, complaint or complaint to the administrative court shall run again from the date on which the notification is served.
Article 104. (repealed)
Article 105. [ Interest on overpayments and tax returns due] § 1. The interest rate on the payments to be paid to the deceased and the tax returns shall be calculated on the date of the opening of the inheritance.
§ 2. The case for the deceased's overpayment and the tax returns, as well as the interest rates on those titles, shall be reimbursed in proportion to the succession of the succession specified in the final decision of the court of first decision. the acquisition of inheritance or registered act of attestation of inheritance made in the tax authority.
§ 3. (repealed)
§ 4. The interest rate shall continue to be charged if the refund or the refund has not been made within 15 days of the date on which the final decision of the court has been lodged to determine the acquisition of the inheritance or the registered act of inheritance.
Article 106. [ Writer responsibility] § 1. The writer who has received the entry due to him shall be liable for the tax liability of the deceased.
§ 2. The scope of liability of the writer is limited to the value of the written record.
§ 3. The responsibility of the writer shall apply mutatis mutandis. 97 § 1 and art. 98-103.
Chapter 15
Tax liability of third parties
Article 107. [ Liability of solidarity] § 1. In the cases and in the areas provided for in this Chapter, the tax arrears of the taxpayer shall be liable to the whole of his property in solidarity with the taxable person also of third parties.
§ 1a. Third parties shall be jointly and severally liable with the legal successor to the taxpayer for the tax arrears they have taken over.
(2) If no further provisions are otherwise provided, third parties shall also be responsible for:
1) taxes not collected and collected, and not paid by the payers or incements;
(2) interest on arrears on tax arrears;
3) not reimbursed within the period of the advance of the input tax on goods and services and for the interest-rate of these advances;
4) the costs of enforcement proceedings.
§ 3. The announcement of the bankruptcy of a taxable person or his successor shall not affect the payment of interest for late payment in relation to a third party.
Article 108. [ Decision of the tax authority] § 1. The tax liability of a third party shall be adjudiced by decision.
§ 2. The proceedings on the tax liability of a third party may not be initiated before:
1) the deadline for payment of the agreed commitment;
(2) day of service of the decision:
(a) determining the amount of the tax liability,
(b) the tax liability of the payer or the payment of the payment,
(c) on the refund of the advance of the input tax on goods and services,
(d) determining the amount of interest due for arrears,
(e) determining the amount of the tax arrears referred to in Article 52 and Art. 52a;
3) day of initiation of enforcement proceedings-in the case referred to in § 3;
4) the day of withdrawal from the activities aimed at the enforcement of enforcement measures, in accordance with the provisions on enforcement proceedings in the administration-in the case referred to in § 3a.
§ 3. Where an enforceability is issued on the basis of a declaration, in accordance with the rules laid down by law on enforcement proceedings in the administration, prior to the liability of a third party, no prior decision shall be required, o which are referred to in § 2 (2).
§ 3a. In the event of a waiver of enforcement measures, in accordance with the provisions on enforcement proceedings in the administration, before the liability of a third party for the tax arrears of the taxpayer or the payer of the title of the tax liability arising in the manner provided for in Article 21 § 1 point 1 does not require the prior issue of a decision determining the amount of the tax liability and the decision referred to in art. 53a.
§ 4. The execution of a liability arising from a third party's tax liability decision can only be initiated where the execution of the taxable person's assets has proven, in whole or in part, to be ineffective, departed from activities intended for the purpose of the enforcement of enforcement measures or administrative enforcement as a result of a prima facie case for the execution of an administrative execution of an amount in excess of the enforcement expenditure.
Article 109. [ Application of provisions of the Act] § 1. On the tax liability of a third party, the provisions of Article 3 29, art. 47 § 1, art. 51 § 1, art. 53 § 3, art. 54, art. 55, art. 57, art. 59, Art. 60, art. 64-66 and Art. 76-76b shall apply mutatis mutandis.
§ 2. In the event of default of payment, the third party shall also be liable for the following on the day on which the decision on the liability of the third party is to be taken, interest on the delay from
1) tax arrears;
2. the claims listed in Article 107 § 2 point 1;
3) not returned within the period of the advance payment on the charted tax on goods and services.
Article 110. [ Liability of the divorced spouse of the divorced person] § 1. The divorced spouse of a taxable person shall be liable to all his property in solidarity with the former spouse for tax arrears arising during the life of the property, but only up to the amount of the tax payable. his share in the common property.
§ 2. The liability referred to in § 1 does not include:
(1) non-collected claims referred to in Article 107 § 2 point 1;
(2) interest on late payment and enforcement costs incurred after the date on which the decision on divorce has been legitishable.
§ 3. Paragraphs 1 and 2 shall apply mutatis mutandis in the event of the annulment of a marriage and of separation.
Article 111. [ Liability of family member of the taxable person] § 1. A member of the taxable person's family shall be liable to his entire property in solidarity with a taxable person who is engaged in an economic activity for the tax arrears arising from that activity and which has been established during the period during which he has consistently worked with the taxable person in his the performance of the performance of its activities.
The liability referred to in paragraph 1 shall not apply to persons who, during a period of continuous interaction with the taxable person, have been persons subject to a maintenance obligation on the taxable person, to the extent that they are obliged to do so by the maintenance obligation.
§ 3. The members of the family of the taxable person shall be deemed to be descendants, preliminary, siblings, spouses of the descendants, the person remaining in the course of adoption and the person remaining with the taxable person in actual food.
§ 4. The provisions of § 1 shall also apply to spouses who have entered into an agreement to limit or exclude property, whose common property has been abolishable by the court and the spouses of the spouses of the separation.
§ 5. Liability referred to in § 1:
1) is limited to the amount of the benefits obtained;
2. does not cover the uncollected claims referred to in Article 3. 107 (2) (1), except in the case of receivables which have not been collected from persons listed in § 3 and 4.
Article 112. [ Liability of the purchaser of § 1. The purchaser of an undertaking or an organised part of an undertaking shall be liable to all its assets jointly and severally with the taxable person for the date of acquisition of the tax arrears connected with the economic activity carried out, unless it is maintained by the person concerned due diligence could not have known about these arrears.
§ 2. (repealed)
§ 3. The scope of the Buyer's liability is limited to the value of the acquired company or its organised part.
§ 4. The buyer's responsibility does not include:
1. the claims listed in Article 107 § 2 point 1;
(2) interest on arrears on tax arrears and on the interest rate referred to in Article 3 (2) (b). 107 (2) (3) after the date of acquisition.
§ 5. The provisions of § 4 shall not apply to purchasers who are spouses or members of the family of the taxable person referred to in Article 4. 111 § 3.
§ 6. The purchaser is not responsible for the tax arrears which have not been shown in the certificate referred to in Article 306g.
§ 7. The purchaser is also responsible for the tax arrears and other claims of the seller, as listed in Article 107 § 2 points 2 to 4, subject to § 4 point 2, arising after the date of issue of the certificate referred to in art. 306g, and before the date of acquisition of the undertaking or of its organised part, if more than 30 days have elapsed from the date of issue of the certificate until the date of disposal.
Art. 112a. [ Exemption of provision] Article Article 112 shall not apply to the acquisition in enforcement and bankruptcy proceedings.
Art. 112b. [ Liability of a single capital company created as a result of conversion] One-person capital company resulting from the transformation of an entrepreneur who is a natural person shall correspond to all of its assets jointly and severally with that natural person for the day of conversion of the tax arrears of the entrepreneur associated with the the economic activity.
Art. 112c. [ Liability of a company of not legal personality] A company which has no legal personality to which a natural person has applied to the participation of its undertaking shall correspond to all its assets jointly and severally with that natural person for the day on which the tax arrears connected with the undertaking are lodged. with the company contributed.
Article 113. [ Liability of firmanta] If the taxable person, with the consent of another person, in order to conceal the pursuit of the business or the actual size of the activity, uses or uses the name, name or company of that person, the person shall be jointly and severally liable. liability with the taxpayer with all its assets for the tax arrears arising during the pursuit of that activity.
Article 114. [ Liability for User Tax arrears] § 1. The owner, the spontaneous holder or the perpetual user of the goods or property rights remaining with the user of the property or of the property rights in the relationship referred to in § 2 shall be liable for the tax arrears of the user arising in connection with the an economic activity carried out by the user, where the benefit or the right is linked to an economic activity or is used for its conduct.
§ 2. The relationship referred to in § 1 shall take place when, during the course of use, between:
1) the owner, the self-possessed holder or the user of the perpetual property or property rights and their user or
(2) persons performing management, supervisory or control functions in the owner, self-possessed holder or a person of perpetual or property rights and the persons performing such functions in the person who is a user of their own
-there are links of a family, capital or property within the meaning of the Income Tax Regulations or the resulting employment relationship.
§ 3. The liability referred to in paragraph 1 shall be limited to the balance of goods or property rights which are the subject of use.
§ 4. The provisions of paragraphs 1 to 3 shall apply mutatis mutandis to rental, lease, leasing or other similar contracts.
Art. 114a. [ Tenant or User liability] § 1. The tenant or real estate user shall be liable to all his assets in solidarity with the owner, the perpetual user or the owner of the property in charge of tax arrears arising from the tax liability arising from the tax liability of the property. the taxation of immovable property arising during the duration of the lease or use.
§ 1a. Paragraph 1 shall apply where, between the tenant or the user and the taxable person, there are links of a family, capital or property within the meaning of the income tax provisions or resulting from the employment relationship.
§ 2. The scope of the liability of the tenant or the user of the property does not include the claims listed in art. 107 § 2.
Article 115. [ Liability of a partner of a civil partnership, an explicit and a complimentary partner] § 1. A partner of a civil partnership, an open partnership and a partner of a limited partnership or a limited joint-stock company shall be jointly and severally liable with the company and with the other partners for the company's tax arrears.
§ 2. Paragraph 1 shall also apply to the liability of a former partner for tax arrears for liabilities whose due date has elapsed while he was an accomplice, and the arrears listed in Article 1 (1) of the Rules of procedure of the former 52 and Art. 52a arose at the time he was an accomplice. For tax liabilities arising on the basis of separate provisions after the termination of the company, for tax arrears due to liabilities, the due date of which was after the termination of the company, and for the arrears listed in Art. 52 and Art. 52a after the company's dissolution correspond to the persons who are partners at the time of the company's dissolution.
§ 3. (repealed)
§ 4. The decision on the liability referred to in paragraph 1 shall not require prior decision on the matters referred to in Article 1. 108 § 2 point 2, and the settlement in these cases follows in the decision of the adjudication of liability.
§ 5. The provision of § 4 shall also apply in the case of termination of the company.
Article 116. [ Company with limited liability, joint-stock company] § 1. For the tax arrears of a limited liability company, limited liability companies in an organisation, a joint-stock company or a joint-stock company in an organization shall be jointly and severally liable to the members of its management board, if the execution of the company's assets was wholly or partially ineffective, and a member of the Management Board:
(1) has not shown that:
a) in due time a request for a declaration of bankruptcy was filed or at that time the restructuring proceedings were opened within the meaning of the Act of 15 May 2015. -Restructuring law (Dz. U. Entry 978) or approved the arrangement in the procedure for approval of the arrangement referred to in the Act of 15 May 2015. -Restructuring law, or
(b) the failure to submit a request for bankruptcy has occurred without his fault;
2) does not indicate the property of the company from which the execution will enable to satisfy the tax arrears of the company in significant part.
§ 1a. If the obligation to notify a request for a declaration of bankruptcy arose and existed only at the time when the execution was carried out by the compulsory administration or by the sale of the company on the basis of the provisions of the Code of Civil Procedure, it is recognized, that the failure to make a request for a declaration of bankruptcy has been without the fault of the member of the Management Board referred to in § 1.
§ 2. The liability of the members of the Management Board includes the tax arrears of liabilities due to payment due in the course of their duties as a member of the Management Board, and the arrears listed in Art. 52 and Art. 52a arising from the duties of a member of the Management Board.
§ 2a. For tax liabilities arising on the basis of separate provisions after the liquidation of the company, for tax arrears due to liabilities, the due date of which was after the liquidation of the company, and the arrears listed in Art. 52 and Art. 52a arose after the liquidation of the company, correspond to the persons performing the duties of a member of the Management Board at the time of liquidation Article Recipe 115 § 4 shall apply mutatis mutandis.
§ 3. Where a limited liability company in an organisation or a joint-stock company in an organisation does not hold a management board, the tax arrears of the company shall be the responsibility of the agent or the members of the company where the agent has not been appointed. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis.
§ 4. The provisions of § 1-3 shall also apply to the former member of the management board and the former agent or partner of the company in the organization.
Art. 116a. [ Responsibility of members of governing bodies] § 1. For the tax arrears of other legal persons than those listed in Art. 116 shall be jointly and severally liable for all the members of the governing bodies of those persons. Article Recipe 116 shall apply mutatis mutandis.
§ 2. After the tax arrears of the association, the persons acting in favour of the association shall be jointly and severally liable for the association before the entry into the relevant register.
§ 3. A member of the management board of the ordinary association shall be responsible for all his assets in solidarity with the association and other members of the Management Board for the association's tax arrears
§ 4. Where the ordinary association does not have a management board, the association shall be responsible for all its assets as a member of the association, jointly and severally with the association and other members, for the tax arrears.
§ 5. The provisions of Articles 3 and 4 shall apply mutatis mutandis to the tax liability referred to in paragraphs 3 and 4. 115 § 2 and 4.
Article 116b. [ Liability of liquidators for the tax arrears of the company during the liquidation period] § 1. The liquidators of the company, with the exception of liquidators established by the court, are responsible for the tax arrears of the company resulting in the liquidation.
§ 2. Liquidators of other legal persons than those mentioned in art. 116 are responsible for the tax arrears of those persons in liquidation.
§ 3. To be responsible for the liquidators of the provisions of art. 116 and Art. 116a shall apply mutatis mutandis.
Article 117. [ Liability of the legal person] § 1. The transferee legal persons or legal persons resulting from the division (newly-tied persons) shall be jointly and severally liable for the tax arrears of the shared legal person if the assets taken over as a result of the division, and by the division by -including the property of the divided legal person, does not constitute an organised part of the enterprise.
§ 2. The scope of liability of the acquiring legal persons or of legal persons of the newly established shall be limited to the value of the net assets acquired, resulting from the plan of division.
§ 3. The liability of the acquiring legal persons or of the legal persons newly bound by the partial division shall be limited to the arrears arising from the tax liability up to the date of the hive-off.
§ 4. Article Recipe 115 § 4 shall apply mutatis mutandis to the tax liability adjudication on the tax arrears of a legal person drawn from the relevant register as a result of its division.
Article 117a. [ Guarantor Liability] § 1. The guarantor or guarantor whose security has been accepted by the tax authority shall correspond to all of his property, jointly and severally with the taxable person, the payer, the insurer, their legal successor or the third party, for the obligation resulting from the decision, which it is the subject of a security, including interest on arrears, and the costs of enforcement arising from the implementation of that decision, up to the amount of the guarantee or surety and within the time limit indicated in the guarantee or guarantee.
§ 2. The provision of § 1 shall apply to the guarantor or guarantor whose security has been accepted by the tax authority, in connection with the refund of the tax on goods and services.
Article 117b. [ Liability of the taxpayer for the tax arrears of the entity making the delivery of goods] § 1. Taxable person referred to in Article 105a of the Act of 11 March 2004. o tax on goods and services, shall be jointly and severally liable for the tax arrears of the entity making its supply of goods within the scope and under the rules laid down in the goods and services tax rules.
§ 2. The scope of the tax liability does not cover the claims listed in art. 107 (2), points (1), (3) and (4), and interest on arrears arising prior to the date of the decision on this responsibility.
Article 118. [ Limitation of commitment] § 1. The tax liability decision of a third party cannot be issued if 5 years have elapsed since the end of the calendar year in which the tax arrears arose and, in the case referred to in art. 117b § 1-3 years have elapsed since the end of the calendar year in which the supply of goods took place.
§ 2. The limitation of the obligation resulting from the decision referred to in § 1 shall take place after the end of the 3 years from the end of the calendar year in which the decision on the tax liability of the third party has been served. The provisions of Article 4 Paragraph 2 (1), (3) and (4) shall apply mutatis mutandis, with the fact that the limitation period following the interruption shall be three years.
Article 119. [ Increase of amounts] § 1. Amount referred to in Article 41 § 1, shall be subject each year to an increase corresponding to the index increase of consumer goods and services in the first two quarters of a given year in relation to the corresponding period of the previous year, and if the index is set to a value negative, the amount is not changed.
§ 2. Minister competent for public finance matters, in agreement with the President of the Central Statistical Office, announces, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", by 15 August of a given year, the amount, o Article 2 41 § 1, rounded to the full hundreds of zlotys, with the omission of tens of zlotys.
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Article 119a. [ Tax Avoidance] [ 13] § 1. The action, first of all, to achieve a tax advantage, contrary to the circumstances in question with the object and purpose of the tax law provision, does not result in the achievement of a tax advantage, if the way of action was artificial (avoidance of tax).
§ 2. In the situation referred to in paragraph 1, the tax effects of the action shall be determined on the basis of such a state of affairs as would be the case if an appropriate action had been taken
§ 3. It is considered appropriate to carry out a task which the entity could in the circumstances to do if it acted reasonably and in accordance with the legitimate objectives other than the attainment of a tax advantage contrary to the object and purpose of the law. tax.
§ 4. If, in the course of the proceedings, the party indicates an appropriate action, the tax effects shall be determined on the basis of the state of affairs as would have been the case if the action had been taken.
§ 5. The provisions of paragraphs 2 to 4 shall not apply where the circumstances indicate that the achievement of the tax advantage was the sole object of the action referred to in paragraph 1. In such a situation, the tax effects shall be determined on the basis of such a state of affairs as would arise if the operation had not been performed.
Article 119b. [ Exclusion of the provision of Article 119a] [ 14] § 1. Article Article 119a shall not apply:
1) if the tax advantage or the sum of the tax benefits achieved by the entity from the activity does not exceed in the trading period of PLN 100 000, and in the case of taxes which are not settled periodically-if the tax benefit of the title the activities do not exceed 100 000 zł;
2) to the entity which has obtained the security opinion-in the area of the opinion, until the date of service of the repeal or amendment of the security opinion;
3) to the entity whose application for the issue of the security opinion was not completed within the time limit referred to in art. 119zb shall, within the scope of the application, until the date of service of the amendment of the security opinion;
4) to the tax on goods and services and to the fees and non-tax receivables of the budget;
5) where the application of other provisions of tax law allows the avoidance of tax avoidance.
§ 2. In the case of application in double taxation agreements, clauses against the avoidance of taxation relating to the principal or one of the main objectives of the conclusion of the transaction or the establishment of a structure, or relating to the acquisition revenue in relation to the artificial structure, the provisions of this chapter shall apply mutatis mutandis.
Article 119c. [ Artificial way of action] [ 15] § 1. Mode of action shall be considered to be artificial if, on the basis of the existing circumstances, it should be assumed that it would not have been applied by an entity acting reasonably and directing legitimate objectives other than attaining a tax advantage contradicated with the object and purpose of the tax law provision.
§ 2. When assessing whether the mode of action has been artificial, account should be taken, in particular, of the occurrence of:
1) unjustified division of operations or
2) involvement of the intermediary bodies despite the lack of economic or economic justification, or
3) elements leading to the acquisition of an identical or similar state to an existing condition prior to the operation of the activity, or
4) elements of mutually abolishing or compensating, or
(5) economic or economic risk that is higher than the expected non-tax advantage to such an extent that a reasonably reasonable entity should be considered not to choose this mode of action.
Art. 119d. [ Action taken primarily to achieve a tax advantage] [ 16] An action shall be deemed to have been taken primarily in order to achieve a tax advantage when the other economic or economic objectives, as indicated by the taxable person, are to be considered as negligible.
Art. 119e. [ Tax Advantage] [ 17] The tax advantage within the meaning of this chapter is:
(1) failure to create a tax liability, to leave at the time of the creation of a tax liability or to reduce its amount, or to set up or to create a tax loss;
2) the formation of the overpayment or the right to return the tax or increase the amount of the overpayment or refund of the tax.
Art. 119f. [ Task as a team of related tasks] [ 18] § 1. For the purposes of this chapter, the task shall also mean a team of related activities carried out by the same or different entities.
§ 2. In the case of a team of related activities carried out by the same entity or between the same entities, the amount of the tax advantage referred to in Article 119b § 1 point 1, shall be calculated by adding the tax advantages of these operations.
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Art. 119g. [ Initiation of tax proceedings] [ 19] § 1. The Minister responsible for public finance shall initiate the tax proceedings or, by way of provision, in whole or in part, take over the course of a tax proceeding or a control procedure if, in the cases of:
1) the determination or determination of the amount of the tax liability,
2) determining the amount of the tax loss,
3) statements of overpayment or determination of the amount of overpayment or refund of tax,
4) the taxpayer's liability for the tax not collected by the payer,
5) the extent of the responsibility or the privileges of the heir
-a decision may be taken with the application of an Article. 119a.
§ 2. In the case of taxes for which the fixing or determining are entitled, the mayor, the mayor (city president), the starosta or the marshal of the voivodship, the initiation or acquisition by the Minister responsible for the finance of public tax proceedings following the request of the competent tax authority.
§ 3. When taking over the control proceedings, the Minister responsible for public finance shall at the same time initiate the tax proceedings.
§ 4. In the order referred to in paragraph 1, the Minister responsible for public finance shall indicate the extent to which the proceedings are to be taken.
§ 5. The activities carried out by the tax authority or the tax control authority prior to the taking over of the proceedings shall remain in force.
§ 6. The order for the acquisition of the proceedings shall be served on the party or the inspected party and the authority which carried out the proceedings.
Art. 119h. [ Opinion of the Council on the Prevention of Taxation as to the appropriateness of applying Art. 119a] [ 20] § 1. The Minister responsible for public finance may, in the course of the proceedings, seek the opinion of the Council on the prevention of tax avoidance, hereinafter referred to as 'the Council', as to the appropriateness of applying Article 4 (1) of the Financial Regulation. 119a.
§ 2. At the request of the party filed in appeal against the decision issued in the case referred to in art. 119g § 1, the minister responsible for public finance shall consult the Council unless the opinion has been issued earlier. The decision in the case referred to in Article The first instance of 119g (1) shall include an instruction on the right to request the Council to seek the opinion of the Council.
§ 3. When applying for an opinion, the Minister responsible for public finance shall forward the file to the Council. The Minister responsible for public finance shall immediately inform the party of the opinion of the Minister.
Art. 119i. [ Council powers] [ 21] § 1. The Council may request the party and the Minister responsible for public finance to provide information and explanations concerning the case in which the Minister responsible for public finance has asked the Council to deliver an opinion.
§ 2. The Party and the Minister responsible for public finance on their own initiative may submit their views in writing to the Council. The party may provide additional documents to the Council.
§ 3. At the invitation of the President, in a meeting of the Council, the subject of which is to express an opinion on the validity of the application 119a, or in part thereof, may be attended by a representative of the Minister responsible for public finance, and a party, its representative or a representative. The invitation of the representative of the Minister responsible for public finance to participate in the meeting shall require the invitation to be addressed to the same extent also to the party.
§ 4. The Council shall deliver a written opinion on the appropriateness of applying Article 4. 119a together with the reasons for the reasons.
§ 5. The opinion shall be delivered without undue delay, but not later than 3 months from the date of receipt of the file. Until that date, the time limits set by the Council for the granting by the party or the Minister responsible for the public finances of information and explanations relating to the case shall not be included.
§ 6. The opinion shall be delivered to the Minister responsible for public finance matters and the party.
§ 7. A member of the Council who does not agree with or justifies the opinion of the Council may declare a separate sentence by giving him a written statement of reasons. The members of the Council may declare a joint separate sentence. The separate sentences shall be delivered in accordance with the opinion of the Council.
§ 8. After the opinion of the Council, the Council shall return the case file to the Minister responsible for public finance.
§ 9. The Council's failure to deliver an opinion within the period referred to in paragraph 5 shall be deemed to be equivalent to the opinion of the Council on the appropriateness of applying Article 4. 119a. The Council shall return the case file to the Minister responsible for public finance.
§ 10. The provision of § 9 shall not apply in the case of consultation at the request of a party.
Article 119j. [ Correction of the Declaration of Decision] [ 22] § 1. An entity other than a party to the proceedings which has been concluded by a decision in the case referred to in Article 119g § 1, participating in an action whose tax effects are set out in that decision, may correct its declaration, taking into account the content of the decision, and apply for a statement of overpayment or refund.
§ 2. The provision of § 1 shall apply mutatis mutandis in the event of remission following the correction of the declaration referred to in Article 1. 81b § 1a.
Art. 119k. [ Cancellation of the proceedings or transfer of the case to the competent tax authority or the tax control authority] [ 23] § 1. Where it is established that the case does not apply to the application of Article 4 (1) of the Regulation, 119a, the minister responsible for public finances, shall either remit the proceedings or refer the matter to the competent tax authority or the tax control authority. The actions that you make before the case is passed are in effect.
§ 2. Where a decision is made with the application of an Article. 119a Minister responsible for public finance transfers the audited tax control to the tax control authority.
§ 3. The transfer referred to in paragraphs 1 and 2 shall be made in the order of order.
§ 4. The order referred to in paragraph 3 shall be served on the party and the body to which the matter or proceedings are referred.
Art. 119l. [ Referral] [ 24] In cases not covered by this Chapter, the provisions of Chapter IV shall apply.
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Art. 119m. [ Legal nature of the Council] [ 25] The Council is an independent body, whose task is to give an opinion on the appropriateness of applying Article. 119a in individual cases.
Art. 119n. [ Appointment and term of office of the Council] [ 26] The Council shall appoint a Minister responsible for public finance for a term of four years. The Council shall act until the date of the appointment of the Council of the following term of office, but not later than six months after the expiry of the term of office.
Art. 119o. [ Composition of the Council] [ 27] § 1. The Council shall comprise:
1) 2 persons indicated by the Minister responsible for public finance affairs;
2) 1 person designated by the President of the Supreme Administrative Court from among the judges of the Supreme Administrative Court in the state of rest;
3) 2 persons appointed from among the employees of higher education institutions, organizational units of the Polish Academy of Sciences or research institutes within the meaning of the Act of 30 April 2010. o research institutes (Dz. U. of 2016 r. items 371);
4) 1 person designated by the Commission of the Joint Government and the Local Government as a representative of local government units;
5) 1 person who is a tax adviser, as indicated by the National Council of Tax Advisors;
6) 1 person designated by the Minister of Justice;
7) 1 person designated by the Social Dialogue Council.
§ 2. A person may be appointed to the Council who:
1) has the knowledge, experience and authority in the scope of tax law, financial system, financial markets, economic turnover or international economic law giving a guarantee to the proper implementation of the Council's tasks;
2) has Polish citizenship;
3) benefit from full public rights;
4) has full capacity for legal acts;
5) she was not legally convicted of a crime or a treasury crime.
§ 3. An entity indicating a member of the Council shall assess the fulfilment of the conditions laid down in paragraph 2 (1). The persons referred to in paragraph 1 (3), the Minister responsible for public finance shall be appointed by the person who employs the person concerned, after consulting the written opinion of the person.
§ 4. Before the appointment of the Council, the person appointed shall make a declaration of compliance with the conditions referred to in § 2 (2) to (5).
§ 5. The Minister responsible for public finance, in order to designate the candidates for the members of the Council referred to in paragraph 1 (3), shall include in the Public Information Bulletin on the subject-matter of the office serving the Minister responsible for finance the public announcement of the acceptance of the declarations of candidates for the members of the The notice shall include, in particular, the time limit for the submission of notifications not less than 30 days from the date on which the notice is published, the manner and place of
Art. 119p. [ Termination of membership of the Council] [ 28] § 1. Before the expiry of the term of office, the membership of the Council shall expire in the event of the death of a member, resignation of membership of the Council or of the cessation of compliance by a member of any of the conditions referred to in art. 119o § 2 (2-5). The expiry of the membership shall be stated by the Minister responsible for public finance.
The Minister responsible for public finance, acting on a proposal from the President of the Council, may revoke the member of the Council in the event of an unjustified failure to exercise his or her duties, or of any failure to exercise them, and in particular to contribute to the failure to fulfil the time limit for issuing opinions at the request of the party, or the permanent inability to perform them. The appeal of the President of the Council shall not require the application referred to in the first sentence.
Art. 119q. [ Effect of the expiry of membership of the Council or of the referral of a member of the Council to [ 29] § 1. The expiry of the membership of the Council or the appeal of a member of the Council shall not suspend its work, unless the composition of the Council has been reduced by more than 2 members.
§ 2. The person appointed to the place of the member of the Council whose membership has been terminated as a result of the appeal or has expired shall remain in office until the expiry of the Council's term of office
Art. 119r. [ President of the Council] [ 30] § 1. The Council shall elect a chairman from among its members by a secret ballot, by a simple majority, in the presence of at least half of the Council's composition, at the first meeting convened by the Minister responsible for public finance, taking place no later than one month from the date of the appointment of the Council.
(2) If the President is not elected at the first sitting, the Minister shall elect him as the Minister responsible for public finance.
§ 3. The President shall remain in office until the end of the Council In the event of his resignation of the function of the President, the expiry of his membership or his appeal, the procedure for the election of the President as referred to in paragraph 1 shall apply mutatis mutandis, except that the Minister responsible for public finances shall be convened. a meeting of the Council only if it has not been convened by the Chairman so far in the period of his/her duties.
Art. 119s. [ Competence of the President of the Council and the mode of operation] [ 31] § 1. President of the Council:
1) directs her works;
2) convene the meetings of the Council;
3) designate the members of the Council whose task is to draw up a draft statement of the reasons for the Council's opinion on the appropriateness of applying Article 119a in an individual case;
4. inform the Minister responsible for public finances of any event of failure of the Council to fulfil the term referred to in Article 4 (1). § 5, giving reasons for this failure and indicating the members of the Council who have contributed to it.
§ 2. Position as to the appropriateness of applying Article 119a in an individual case, the Council shall adopt by an absolute majority of votes in the presence of at least half of the Council's composition.
§ 3. The detailed operating procedure of the Council shall lay down the rules of procedure adopted by the Council by a simple majority in the presence of at least half of the Council
§ 4. The Minister responsible for public finance shall be provided for the work of the Council. Expenditure in connection with the operation of the Council shall be borne by the State budget of the part of which the Minister responsible for public finance is at its disposal.
§ 5. The Secretary of the Council shall be appointed by the Minister responsible for public finances from among the staff of the office serving the Minister.
§ 6. The tasks of the Secretary of the Council shall be the organisation of meetings of the Council, in particular the provision of financial support for the functioning of the Council and the exercise of the administrative and office support of the Council.
§ 7. The Registrar may attend meetings of the Council without the right to vote.
Art. 119t. [ Publication of the Council's opinion] [ 32] The opinions of the Council, following the deletion of the identifying data and other entities identified in its content, shall be immediately set out in the Public Information Bulletin on the subject-matter of the office serving the Minister responsible for finance. public.
Art. 119u. [ Exclusion of Council members] [ 33] The provisions of the Rules shall apply mutatis mutandis to the exclusion of the members of the Council in the issuing of opinions. 130 § 1 and 2.
Art. 119v. [ Remuneration of Members and Secretary of the Council] [ 34] § 1. The President and the Registrar of the Council shall be entitled to remuneration for each month in which the Council meeting was held.
§ 2. Members of the Council shall be entitled to:
(1) remuneration for participation in the work of the Council, including the drawing up of a draft statement of reasons for the position contained in the opinion, subject to § 3, and the manner in which the remuneration for drawing up the draft statement of reasons for the position contained in the opinion was drawn up, Council members shall indicate the President of the
2. reimbursement of travel expenses and accommodation expenses, including benefits provided for in the provisions on the receivables due to the employee employed in the state or local government unit of the budget sphere for official travel in the territory of the country, including diet and lump sum.
§ 3. If an opinion is delivered with the expiry of the time limit laid down in the Article. 119i § 5 of the member of the Council who has contributed to the failure to do so shall not be entitled to remuneration for drawing up the draft statement of reasons for the opinion contained in the opinion.
§ 4. The Minister responsible for public finance shall determine, by means of a regulation:
1. Height:
(a) remuneration: the President of the Council, the Registrar of the Council and a member of the Council for the participation in the meetings of the Council, taking account of their responsibilities
(b) the total remuneration for the members of the Council for drawing up a draft statement of reasons for the position contained in the opinion on an individual case, taking into account the estimated effort required to prepare the explanatory memorandum of opinion, and the amount of that remuneration did not exceed twice the basic amount for members of the civil corps, the amount of which, determined in accordance with the separate provisions, defines the budget law;
(2) the conditions and modalities for reimbursement of travel and accommodation expenses of the members of the Council in connection with the removal of those costs in the framework of the participation in the work of the Council and the method of calculating the amount or the maximum amount of that reimbursement, taking into account the rationality of the costs of travel and accommodation.
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Art. 119w. [ Application for a security opinion] [ 35] § 1. The person concerned may ask the Minister responsible for public finance for the issue of a security opinion.
§ 2. Interested parties may request a joint request.
§ 3. The application may relate to a planned, commenced or completed task.
Art. 119x. [ Application content] [ 36] § 1. The application for a security opinion shall contain data relevant to the tax effects of the activities, including in particular:
1) the data identifying the applicant;
2) an indication of the entities carrying out the activities;
3. an exhaustive description of the activities, together with an indication of the relationship between the entities referred to in Article 11 of the Act of 15 February 1992. about corporate income tax and art. 25 of the Act of 26 July 1991. with personal income tax;
4) an indication of the objectives for which the task is to be carried out;
5. an indication of the economic or economic justification of the action;
6) determine the tax effects, including the tax advantages, resulting from the actions covered by the application;
7) to present their own position on the matter.
§ 2. The application for a security opinion may be accompanied by documentation relating to the activities, in particular the originals or copies of the contracts or their projects.
§ 3. An application for a security opinion which does not comply with the requirements laid down in § 1 or other requirements laid down by law shall be left without consideration.
§ 4. The Minister responsible for public finance may ask for clarification of the data contained in the application or arrange a reconciliation meeting in order to clarify those doubts.
Art. 119y. [ Issuance of security opinion] [ 37] § 1. The Minister responsible for public finance shall issue a security opinion if the circumstances of the proposal indicate that the action does not apply to the application of Article 4 (1) of the Financial Regulation. 119a.
§ 2. The Minister responsible for public finance shall refuse to issue the security opinion, if the circumstances presented indicate that the action is applicable to the article. 119a. When refusing to issue a security opinion, circumstances shall be indicated showing that the action may be applicable to Article 4 (1). 119a.
§ 3. The refusal of the security opinion shall include an instruction on the right to lodge a complaint with the administrative court.
Art. 119z. [ Effect of submission of an application for a security opinion on the activities of tax authorities] [ 38] Submission of an application for a security opinion shall not prevent the carrying out of the examination, tax control, tax treatment or investigation procedure carried out by the tax inspection body.
Art. 119za. [ Security opinion content] [ 39] The security opinion shall include in particular:
1) an exhaustive description of the requested action;
2) an assessment that the action does not apply the provision of art. 119a;
3) instructing the right to lodge a complaint with the administrative court.
Art. 119zb. [ Term for protection of the security opinion] [ 40] § 1. The application for a security opinion shall be dealt with without undue delay, no later than six months from the date of receipt of the request by the Minister responsible for public finance.
§ 2. The time limits and periods referred to in Article 1 shall not be included in the period referred to in paragraph 1. 139 § 4.
Art. 119zc. [ Retention fee for the security opinion] [ 41] § 1. The application for a security opinion shall be subject to a fee of 20 000 PLN, which shall be paid within 7 days from the day of submission of the application.
§ 2. The fee shall be refundable in the case of:
1) withdrawal of the application-half;
2) to pay it in an amount higher than that due-in the relevant part.
§ 3. The reimbursement of the unduly paid fee shall take place no later than 7 days from the date of termination of the proceedings on the issue of the security opinion.
§ 4. Costs of the proceedings referred to in art. 265 § 1, points 1 and 3, shall be borne by the applicant.
Art. 119zd. [ Amendment of the security opinion or refusal of its issue] [ 42] § 1. The Minister responsible for public finance may, ex officio, amend the opinion issued for the protection or refusal of a security opinion, if it is contrary to the case law of the Constitutional Court or of the Court of Justice of the Union. European.
§ 2. The provision of Article 1 shall apply mutatis mutandis to the amendment of the security opinion issued in connection with the application of the Article. 14o.
Art. 119ze. [ Relevant application of the provisions] [ 43] In the event of a withdrawal of an application for an opinion securing the provisions of Article 208 and Art. 210-212 shall apply mutatis mutandis.
Art. 119zf. [ Referral] [ 44] In cases not governed by this Chapter, the provisions of Article 4 shall apply mutatis mutandis. 14b § 4 and 5, art. 14c § 4, art. 14d § 2 and 3, art. 14e § 1 point 2 and § 2-4, art. 14f § 3, art. 14i § 2-5, art. 14o, art. 20g § 3, art. 120, art. 123, art. 125, art. 126, art. 129, art. 130, art. 135, art. 140, Art. 143, art. 165 § 3 and 3b, art. 165a, art. 168, art. 169 § 1-2 and 4, art. 170, art. 171, art. 189 § 3, art. 197 § 1 and 3, art. 213-215 and the provisions of Chapter IV of Chapters 3a, 5, 6, 7, 9, 10, 14, 16 and 23.
SECTION IV
Tax treatment
Chapter 1
General principles
Article 120. [ Grounds for Action of Tax Authorities] The tax authorities act on the basis of the law.
Article 121. [ How to conduct tax proceedings] § 1. The tax treatment should be carried out in a way that has confidence in the tax authorities.
§ 2. The tax authorities in the tax proceedings are obliged to provide the necessary information and explanations about the tax laws remaining in connection with the subject matter of this proceeding.
Article 122. [ Necessary action of the tax authorities] In the course of the proceedings, the tax authorities shall take all necessary measures to clarify the facts and to settle the matter in the tax proceedings.
Article 123. [ Active party participation] § 1. The tax authorities are obliged to provide the parties with an active participation in each stage of the procedure and, prior to the adoption of the decision, enable them to comment on the evidence and material collected and the requests notified.
§ 2. The tax authority may derogate from the rule provided for in § 1 where, following a procedure initiated at the request of the party, a decision is to be taken in full, taking into account the request of the party, and in the cases referred to in art. 200 § 2 point 2.
Article 124. [ Principles of rationale] The tax authorities should explain to the parties the validity of the reasons for dealing with the matter, so as to enable the parties to exercise, where possible, a decision without the application of coercive measures.
Article 125. [ The performance of the authorities] § 1. The tax authorities should act on a thorough and swift use of the simplest means to deal with it.
§ 2. Cases which do not require the collection of evidence, information or explanations, should be handled immediately.
Article 126. [ Form of Tax Action] Tax matters shall be dealt with in writing or in the form of an electronic document, save where otherwise provided for in specific provisions.
Article 127. [ Two-instancency of the procedure] The tax treatment is two-instants.
Article 128. [ Final decision] Decisions that are not appealed in the tax proceedings shall be final. The annulment or amendment of those decisions, the annulment of those decisions and the resumption of proceedings may take place only in the cases provided for in this Act and in the tax laws.
Article 129. [ Exclusion of public disclosure] The tax treatment is open to the parties only.
Chapter 2
Exclusion of a tax authority employee and tax authority
Article 130. [ Disable Labor] § 1. Employee of the municipal office (city), starosty, marshal's office, tax chamber, customs officer or employee of customs office, customs chamber, office serving the minister responsible for public finance and member of the local government the College of Appeal shall be exempted from taking part in proceedings relating to tax obligations and other matters governed by tax law, in which:
1) are a party;
2) remain with the party in such a legal relationship that the resolution of the case may affect their rights or obligations;
3) the party is their spouse, siblings, preliminary, sneaky or should be of the second degree;
4) the parties are the persons associated with them for adoption, care or guardiandean;
5) they have been witnesses or experts, have been, or are, representatives of the taxpayer or the representative of the taxpayer is one of the persons mentioned in points 3 and 4;
6) take part in the adoption of the contested decision;
(7) circumstances in connection with which proceedings have been brought against it, disciplinary or criminal proceedings;
(8) a party shall be a party to them in relation to a business paramount.
§ 2. The causes of the exclusion from the settlement of the case are also ongoing after the termination of marriage, adoption, care or guardianering.
§ 3. The immediate manager of a customs officer or officer shall be obliged, at his/her request or at the request of the party, to exclude him from participation in the proceedings, if the existence of circumstances not mentioned in § 1 is likely to exist, which may give rise to doubts as to the impartiality of the employee or customs officer.
§ 4. If the employee or officer is excluded, the chief of the tax office, the chief of the customs office, the mayor, the mayor (president of the city), the starosta or the marshal of the voivodship, the director of the treasury, the director of the customs chamber, or The Minister responsible for public finance shall appoint another staff member or officer to carry out the case.
§ 5. Where a member of the Board of Appeal is excluded, the member of the Board of Appeal shall designate the person entitled to replace the excluded person. If the local authorities of the Board of Appeal, as a result of the exclusion of its members, are unable to settle the matter in the absence of a full formation of the Court, the President of the Council of Ministers shall, by way of order, designate the other self-governing body of appeal to deal with the matter.
Article 131. [ Exclusion of the Head of the IRS] § 1. The Head of the tax office shall be exempted from dealing with matters relating to tax obligations or other matters governed by tax law, where the case concerns:
1) the chief of the tax office or his deputy;
2. the director of the treasury or his deputy;
3) the spouse, siblings, preliminary, sneaky or the second degree of the persons referred to in points 1 or 2;
4. persons associated with the intercourse, care or guardianage with the person mentioned in (1) or (2);
5) the entity, with whom the persons mentioned in points 1-4 remain in such legal relationship that the settlement of the case may affect their rights or obligations.
§ 2. In the case of the exclusion of the Head of the IRS due to the reasons stated in:
1. Paragraph 1 (1), and points 3 or 4 in conjunction with point 1, shall be dealt with by the Head of the Treasury Office appointed by the competent Director of the Treasury;
2) § 1 point 2, and also points 3 or 4 in relation to point 2-the case shall be dealt with by the Chief Treasury of the tax office appointed by the Minister responsible for public finance.
§ 3. In the case referred to in paragraph 2 (2), the Minister responsible for public finance shall not appoint the Head of the Treasury Office subject to the Director of the Treasury, of which the Director or his/her deputies refer to the conditions for exemption.
Article 131a. [ Exclusion of the Chief of the Customs Office] In cases of exclusion of the Head of the customs office of Art. 131 shall apply mutatis mutandis, except in the case referred to in Article 131. 131 § 2 point 1, the head of the customs office shall be appointed by the competent director of the customs chamber.
Article 131b. [ The designation of another tax authority] On the designation of another tax authority, in the cases referred to in Article 131 and 131a, there seems to be an order.
Article 132. [ People excluded from tax matters] § 1. Mayor, Mayor (President of the City), starosta, marshal of the voivodship, their deputies and treasurer of local government units are exempted from dealing with matters relating to their tax obligations or other matters of normative regulations tax law.
§ 2. Article 1 shall also apply to matters relating to:
1) the spouse, siblings, preliminary, sneaky or the bias to the second degree of the persons mentioned in § 1;
2) persons associated with the intercourse of the adoption, care or guardianer with the persons mentioned in § 1;
3) persons remaining with the persons mentioned in § 1 in such legal relationship, that this may affect the settlement of the case.
§ 3. In the event of the exclusion of the authority referred to in paragraph 1, the competent authorities of the Board of Appeal shall designate, by way of order, the competent authority to deal with the matter.
Art 132a. [ Ucondition of marriage, adoption, care or guardianage and reasons for exclusion from settlement of the case] The reasons for the outage from cases are also ongoing after the marriage, adoption, care or guardianof the case.
Chapter 3
Page
Article 133. [ Definition] § 1. The party to the tax proceedings shall be the taxable person, the payer, the incassent or their legal successor, as well as the third party referred to in art. 110-117b, which, in view of its legal interest, requests the activities of the tax authority to which the act of the tax authority refers to or whose interest in the legal act of the tax authority is concerned.
§ 2. The party in the tax proceedings may also be a natural person, a legal person or an organizational unit without legal personality other than those mentioned in § 1, if under the tax law before the tax liability arose have specific obligations or intends to exercise the rights conferred by that law.
§ 2a. The party to the tax proceedings in matters relating to the reimbursement of the tax on goods and services may be the partner of the company mentioned in Art. 115 § 1, entitled under the goods and services tax regulations to receive the tax refund.
§ 2b. The party in the tax proceedings concerning the determination of the overpayment in respect of the obligations of the former civil company may be the person who was a partner of the civil company at the time of the company's dissolution.
§ 3. In the case referred to in art. 92 § 3, one party to the proceedings are the spouses and each of them is entitled to act on behalf of both.
Article 133a. [ Social Organization] § 1. A social organisation may, with the consent of another person, with its consent, request:
1. initiating the procedure,
2) to allow it to participate in the proceedings
-if this is justified by the statutory objectives of that organisation and when it speaks for the public interest.
§ 2. The tax authority, recognizing the request of a social organisation to be justified, decides to initiate the procedure of the public authority or to allow the organisation to participate in the proceedings. The decision to refuse to initiate proceedings or admission to proceedings of a social organisation shall serve as a complaint.
§ 3. The social organisation participates in proceedings on the rights of the party.
Article 134. (repealed)
Article 135. [ Legal capacity and capacity for legal acts of the party] The legal capacity and capacity for legal acts in tax matters shall be assessed under civil law provisions if the provisions of the tax law do not provide otherwise.
Article 136. (repealed)
Article 137. (repealed)
Article 138. [ Statutory Representation] § 1. The tax authority shall apply to the court with a request to designate a curator for a person incapable of legal action or a person not present, if the probation officer has not already been appointed.
§ 2. (repealed)
§ 3. If a legal person or organizational unit without legal personality cannot carry out its cases as a result of the absence of the authorities appointed to it, the tax authority shall submit a request to the court to set up a probation officer.
Chapter 3a
Power of attorney
Art. 138a. [ Appointment of a proxy] § 1. The party may act by a proxy, unless the nature of the action requires her personal action.
§ 2. Plenipotentiary may be general, special or for service.
§ 3. The power of attorney in the form of an electronic document should be authenticated by means of the mechanisms specified in art. 20a par. 1 or 2 of the Act of 17 February 2005. o computerisation of the activities of public entities.
§ 4. The lawyer, the legal adviser and the tax adviser may, by themselves, authenticate a copy of the power of attorney granted to them and the copies of other documents proving their attachment. The tax authority may, in case of doubt, require an official certificate of the signature of the party.
§ 5. Where a copy of the power of attorney or copies of other documents showing the strengthening have been drawn up in the form of an electronic document, their authentication shall be carried out using the mechanisms set out in the Article. 20a par. 1 or 2 of the Act of 17 February 2005. o computerisation of the activities of public entities. Copies of powers of attorney or copies of other documents demonstrating the authentication of electronically authenticated shall be drawn up in the data formats laid down in the provisions adopted on the basis of Article 4 (1) of the Rules of the European Union. 18 (1) of that Law.
Art. 138b. [ Attorney] § 1. The representative of the party may be a natural person with full capacity for legal action.
§ 2. Where, in cases involving the importation of goods before the customs authorities, there is a person referred to in Article 79 of the Act of 19 March 2004. -The customs law, hereinafter referred to as the "customs law", shall be regarded as a representative of the party to proceedings in matters relating to the goods and services tax and excise duty on the importation of those goods.
§ 3. In matters of lesser importance arising in the course of the proceedings, the tax authority may not demand a power of attorney, if the proxy is the spouse of the party, and there is no doubt as to the existence and scope of his authorisation to act on behalf of the party.
Art. 138c. [ Information to be indicated in the mandate] § 1. The power of attorney shall indicate the identifying information of the holder, including his tax ID, of the identity of the representative, including his tax ID, and in the case of a non-resident, the number and series of the passport or other supporting document an identity, or other identification number, unless it has a tax identifier, the address of that representative for service in the country and, in the case of a lawyer, a legal adviser or a tax adviser, also his electronic address.
§ 2. The attorney established in the special procedures for the settlement of the tax on goods and services, being a non-resident and not having a tax identifier, has an obligation to indicate the number used to identify for tax purposes given in his country. In the absence of such a number, the representative shall state the number and series of the passport or other document that confirms the identity. That power of attorney is also required to indicate his electronic address.
§ 3. Where a power of attorney grants a person who is unable to sign, the power of attorney shall be notified orally to the minutes or the power of attorney shall be signed by the person who is responsible for the custody of the person who is the person who is responsible for the custody of the power of attorney, and shall mention the
Art. 138d. [ Attorney General] § 1. The general mandate shall be authorised to act in all tax matters and in other matters falling within the jurisdiction of the tax authorities or of the treasury control authorities.
§ 2. The attorney appointed by the court at the request of the tax authority, referred to in art, shall be considered as a proxy for the general party in tax matters. 138.
§ 3. The general power of attorney and the notice of change, appeal or termination shall be notified to the holder, in the form of an electronic document only, in accordance with the model laid down in the provisions adopted on the basis of art. 138j § 1 pt. 1, to the Minister responsible for public finance. In the event of technical problems preventing the submission of a general power of attorney, his amendment, appeal or denunciation, in the form of an electronic document, the power of attorney shall be made in writing according to the model referred to in the first sentence.
§ 4. Information on the granting of a power of attorney, of its amendment, appeal or denunciation of the Minister responsible for public finance shall be placed in the Central Register of General Plenipotentiaries, hereinafter referred to as 'the Central Register'.
§ 5. The lawyer, the legal adviser and the tax adviser may submit to them a general mandate and notify them of any change, appeal or denunciation with an indication of the date of exemption from representation.
§ 6. In the case referred to in art. 138c § 3, general power of attorney, notice of change, appeal or termination shall be notified by the person who is taking care of a person who cannot sign, and in the case of a declaration of attorney orally to the protocol, the tax authority.
§ 7. The general power of attorney may be notified through the Central Register and the Information on Economic Activity.
§ 8. The authority, at the request of which the court appointed the curator, shall without delay inform the Minister responsible for public finances of the content of the court's decision to establish the curator.
§ 9. The Minister responsible for public finance, in agreement with the Minister responsible for IT and the Minister responsible for the management of the economy, will determine, by way of regulation, a detailed way of notifying general proxies for the via the Central Register and Information on Economic Activity and their transfer to the Central Register, with a view to ensuring the smooth application of the credentials to the Central Register and the certainty of the scope of the scope of the the action of the proxy.
Art. 138e. [ Special power of attorney] § 1. The special power of attorney shall authorise the operation in the indicated tax case or any other indicated case in the jurisdiction of the tax authority or the treasury control body.
§ 2. The special plenipotentiary may be given in writing, in the form of an electronic document or submitted verbally to the protocol.
§ 3. The special plenipotentiary granted in writing and the notification of its amendment, appeal or denunciation shall be filed in the file according to the model laid down in the provisions adopted on the basis of art. 138j § 1 point 2, in the original or its notarized write-off.
§ 4. The plenipotentiary may present an original or a notarized copy of a special plenipotentiary and a notice of his amendment, appeal or denunciation in order to draw up the tax authority of his official copy and to attach to the file.
Art. 138f. [ Plenipotentiary for service] § 1. The party shall be obliged to establish in the country a representative for service, if he does not establish a general or specific representative when:
1) change the address of the place of residence or habitual residence to an address in a non-member country of the European Union;
2) has no place of residence or habitual residence in the Republic of Poland or in another Member State of the European Union and submits in the country a request for initiation of proceedings or in the country served with its order of initiation of proceedings.
§ 2. The provision of Article 1 shall not apply where the service of a party is effected by means of electronic means.
§ 3. In the event of failure to comply with the obligation to establish a proxy for service, the letter shall be deemed to have been received at the current address in the country, and the tax authority shall leave a letter in the file.
§ 4. The provisions relating to a special mandate shall apply to the power of attorney for service.
Art. 138g. [ Establishment of more than one proxy] When establishing more than one representative of the same scope of action or by establishing a general agent and a special representative in the same case, the party shall indicate to the authority of one of them as a representative for service.
Art. 138h. [ Attaching to the file of a copy of the power of attorney] The tax authority shall, if necessary, attach to the file a printout of the general or specific power of attorney granted in the form of an electronic document and a notice of amendment of the scope, appeal or termination of the power of attorney. The conformity of the printout with the electronic document confirms, in the form of an annotation, the employee of the office serving the tax authority or the customs officer who carried out the printout.
Art. 138i. [ Effects of establishment, amendment of scope, cancellation or termination of power of attorney] § 1. The establishment, amendment, appeal or denunciation of a general power of attorney shall have effect from the date of its impact on the Central Register.
§ 2. The establishment, amendment of the scope, appeal or termination of a special power of attorney shall have effect from the date of notification of the tax authority.
§ 3. A lawyer, a legal adviser or a tax adviser who has issued a power of attorney, shall act as a party for two weeks from the date of termination, unless the person concerned relieved him of that obligation.
Art. 138j. [ Delegation] § 1. The Minister responsible for public finance shall determine, by means of a regulation:
1. the model of the general mandate and the model of the notice of amendment, appeal or denunciation of that power of attorney, including the data identifying the principal and the proxy, with the aim of simplifying the declaration of power of attorney;
(2) a model of special mandate and a model of power of attorney for service, as well as a model of notification of amendment, appeal or denunciation of such plenipotentiaries, enabling an indication of the scope of the power of attorney and the identity of the principal and the identity of the person concerned; a proxy, with the aim of simplifying the declaration of power of attorney.
§ 2. The Minister responsible for public finance shall determine, by way of regulation, the manner of transmission, in the form of an electronic document, of the general power of attorney, of a special power of attorney and of a power of attorney for service, taking account of the need for ensure the safety, reliability and undeniability of the data contained in the proxies and the need to protect them from unauthorised access.
Art. 138k. [ Central Register] § 1. The central register shall be conducted by the Minister responsible for public finance.
§ 2. Access to the Central Registry has tax authorities and treasury control authorities.
§ 3. The Minister responsible for public finance may, by regulation, authorise the authority to carry out its tasks with regard to the operation of the Central Register, with a view to ensuring the smooth functioning of that register.
Art. 138l. [ Temporary Special Representative on the Urgent Matter] § 1. In the case of an impressing delay, the tax authority shall designate for the person not present a temporary special representative authorized to act until the probation is appointed by the curator's court for the person not present.
2. A temporary agent may be a member of the family of a person who is not present, in the first place appointed by the tax authority, if he agrees, and in the absence of such consent, the lawyer, legal counsel or tax adviser. designated in the art mode. 138n § 1 or 2.
Art. 138m. [ Provisional representative representing legal persons or organisational units not having legal personality] § 1. In the event that proceedings cannot be initiated or proceedings are being conducted against a legal person or an organisational unit without legal personality because of the absence of a registered office or an impossibility to establish the address of the place of establishment, the place where the legal person is the pursuit of the activity or residence of persons authorised to represent its affairs, the tax authority shall designate for that legal person or an organisational unit without legal personality of the temporary representative of the special representative authorized to act until the appointment of the curator by the court.
2. A temporary agent shall be a lawyer, legal adviser or tax adviser appointed in accordance with art mode. 138n § 1 or 2.
Art. 138n. [ The appointment of a lawyer, legal counsel or tax adviser as a temporary special representative] § 1. The appointment of a tax adviser as a temporary proxy of a special tax authority shall be referred to the National Council of Tax Advisors. If the tax advisor established in this way is to take action outside the seat of the tax authority, the National Council of Tax Advisors, at the request of the established tax adviser, will appoint, if necessary, the tax adviser from another locality.
§ 2. The appointment of a lawyer as a temporary agent of a special tax authority shall be referred to the District Bar Board or the District Chamber of Councillors competent for the seat of the tax authority. If the lawyer established in this way is to take action outside the seat of the tax authority, the Supreme Bar Council or the National Council of Legal Councillors, at the request of the established lawyer, shall appoint, if necessary, a lawyer from another locality.
§ 3. The provisions on the costs of legal assistance granted by the tax consultant ex officio shall be applied mutatis mutandis to the determination of the remuneration and the costs of the lawyer, the legal adviser or the tax adviser, as the temporary agent has been appointed. issued on the basis of art. 41b ust. 2 of the Act of 5 July 1996. o Tax consultancy (Dz. U. of 2011 r. Nr 41, pos. 213, z 2014 r. items 768 and of 2015 items 1224).
Art. 138o. [ Apply the provisions of the Civil Code and the Code of Civil Procedure] The provisions of the Civil Code and the Code of Civil Procedure shall apply to the unregulated extent of this chapter.
Chapter 4
Business
Article 139. [ Deadlines for handling cases] § 1. The handling of a case requiring a legal inquiry should be carried out without undue delay, but not later than one month, and particularly complex cases, not later than 2 months from the date of the initiation of the procedure, unless otherwise provided for in the provisions of this law.
§ 2. The cases which may be dealt with on the basis of evidence submitted by the party together with the request to initiate the procedure or on the basis of facts commonly known and of evidence known to the Authority should be dealt with at the same time. conducting the proceedings.
§ 3. The settlement of the case in the appeal proceedings should take place no later than 2 months from the date of receipt of the appeal by the appeal body, and the case in which the hearing was carried out or the party filed for the hearing-no later than within 3 months.
§ 4. The time limits laid down in paragraphs 1 to 3 shall not include the time limits laid down by the provisions of the tax law for the purpose of carrying out certain operations, the periods of suspension of proceedings and the periods of delay caused by the fault of the party, or for reasons beyond authority.
Article 140. [ Failure to settle in time] § 1. In any event of failure to settle the case within the relevant time limit, the tax authority shall be obliged to inform the party, stating the reasons for the failure to meet the time limit and indicating the new time limit for the matter.
§ 2. The same obligation to gestation on the tax authority also in case the failure to meet the deadline was due to reasons beyond the control of the body.
Article 141. [ Ponagling for the inaction of the case on time] § 1. Not to settle the case within the relevant time limit or time limit laid down pursuant to Article 4. The 140 page is used to retry:
1) a higher level tax authority;
2) the Minister responsible for public finance, if the case has not been dealt with by the Director of the Treasury or the Director of the Customs Chamber.
§ 2. The tax authority referred to in paragraph 1, recognising the fact that it is justified, sets an additional time limit for the matter and manages an explanation of the reasons for and the establishment of the persons guilty of not taking the case within the time limit and, if necessary, take measures. prevent violations of time limits for future matters. The body states at the same time whether the failure to settle the case was due to a flagrant violation of the law.
Article 142. [ Liability of a tax authority employee] An employee of a tax authority who, for unjustified reasons, has failed to settle the matter within the time limit or has not complied with the obligation under Article 140 or did not settle the matter within the additional time limit set in accordance with Article 4. 141 § 2, shall be subject to the ordinal or disciplinary responsibility or any other liability provided for by law.
Article 143. [ Employee Entitlement] § 1. The tax authority may authorise a customs officer or an employee of the head of the business unit to deal with matters on his behalf and within a set range, and in particular to issue decisions, provisions and attestations.
§ 1a. The authorisation may include the signing of letters in the form of an electronic signature document verified by means of a valid qualified certificate.
§ 2. The authorisation referred to in § 1 and 1a may also be granted:
1) employees serving the head of the tax office-by the Chief Treasury Office;
(2) staff serving the Director of the Treasury, by the Director of the Treasury;
3) customs officers or employees of the customs office-by the chief of the customs office;
4. customs officers or staff of the customs chamber, by the director of the customs chamber;
5) [ 45] staff of the Office of National Tax Information-by the Director of the Office of National Tax Information;
6. customs officers or employees of the customs office or customs of the customs office-by the Minister responsible for public finance.
§ 3. The authorisation shall be made in writing.
Chapter 5
Service
Article 144. [ Ways Of Service] § 1. The tax authority shall serve the letter:
1) for the receipt, through the postal operator within the meaning of the Act of 23 November 2012. -Postal law, staff of the office serving that authority, customs officers or authorised employees of another tax authority, or by authorities or persons entitled under separate provisions, or
2) as an official receipt, by means of electronic means of communication.
§ 2. If the provisions of the Act provide for the service of letters by means of electronic means of communication, service shall be effected by the tax portal in the scope resulting from the separate provisions or by electronic inbox.
§ 3. In the event of technical problems preventing the tax authority from service by means of electronic communication, the letter shall be served in the manner set out in paragraph 1 (1).
§ 4. If the tax authority is the mayor, the mayor (president of the city), the letter can serve the sołtys, for the receipt.
§ 5. The service of letters to a lawyer who is a lawyer, a legal adviser or a tax adviser and the public authorities shall be effected by means of electronic means of communication or at the head office of a tax authority.
Art. 144a. [ Service of letters by means of electronic communication] § 1. Service of letters shall be effected by means of electronic means of communication if the party fulfils one of the following conditions:
1) submit the application in the form of an electronic document by the electronic inbox of the tax authority or tax portal;
2) will contribute to the service by means of electronic communication and indicate to the tax authority an electronic address;
3) agree to the service of letters by means of electronic communication and indicate to the tax authority an electronic address.
§ 1a. The occurrence of the tax authority for consent, referred to in § 1 point 3, may be carried out by means of electronic communication and be sent to the party by the tax portal or at its electronic address. Art. 152a § 1-5 does not apply.
§ 1b. The party shall have the right to resign from the service of letters by means of electronic means of communication. In such a case, the tax authority shall serve the letter in a manner specified for the letter in a form other than the form of the electronic document.
§ 2. (repealed)
Art. 144b. [ Service of the printout of the letter in the case of letters issued in the form of an electronic document] § 1. In the case of letters issued in the form of an electronic document using the ICT system of the Minister responsible for public finance, which have been signed with a secure electronic signature verified by means of an important a qualified certificate or a signed certificate of a trusted ePUAP profile, the service may rely on the delivery of a printout from that system reflecting the content of that letter, if the party did not request the service of a letter by means of a means of electronic communication or did not consent to the service of letters in This way.
§ 2. The printing of the letter referred to in § 1 shall contain:
1) information that the letter was issued in the form of an electronic document using the ICT system of the Minister responsible for public finance and signed with a secure electronic signature verified by means of an important a qualified certificate or a signed certificate of a trusted ePUAP, with an indication of the name and position of the person who signed them;
2) the identifier of this letter, broadcast by the telecommunicating system of the minister competent for public finance.
§ 3. The printout of the letter referred to in § 1 may contain a mechanically reproduced signature of the person who signed the letter.
§ 4. The printout of the letter referred to in § 1 constitutes the proof of what has been stated in a letter issued in the form of an electronic document using the ICT system of the minister competent for public finance.
Article 145. [ Persons to whom the letter is served] § 1. The letters shall be served on the party, and when the party is acting by a representative, the representative shall be served.
§ 2. If a proxy has been established, letters shall be served on the representative to the address indicated in the mandate.
§ 2a. A plenipotentiary who is resident abroad who does not indicate an address for service in the country shall be served by means of electronic means of communication to the electronic address indicated.
§ 3. In the event of failure to appoint a representative for service referred to in Article 138g, the tax authority is serving the letter to one of the proxies.
Article 146. [ Notify of address change] § 1. In the course of the proceedings, the party and its representative or agent shall be required to notify the tax authority of the change in the address at which service is effected or to the electronic address.
§ 2. In the event of failure to comply with the obligation provided for in § 1, in the case of the service of the letter through the postal operator within the meaning of the Act of 23 November 2012. -Postal law, the letter shall be deemed to have been delivered at the end of the last day of the period referred to in Article 4 (1). 150 § 1 point 1, and the letter is left in the case file.
Art. 146a. [ Responsibility of the General Attorney for the Notice of Change of Address] § 1. The general agent shall be required to notify the change of the address at which service is effected, or to the electronic address. The notice of the change of attorney in the address range shall be submitted to the Central Registry.
§ 2. In the event of failure to comply with the general obligation laid down in paragraph 1, the letter shall be deemed to have been delivered at the present address. The provisions of Article 4 146 § 2 and art. 152a § 3 shall apply mutatis mutandis.
Article 147. (repealed)
Art. 147a. [ Apply to other laws] The provisions of Article 1 shall apply to matters relating to the tax on goods and services and to excise duty on the importation of goods. 83 and art. 84 Customs rights.
Article 148. [ Place of service] § 1. The letters shall be served on the physical persons at the address of their place of residence or at an address for service in the country.
§ 2. The Scriptures may also be served:
1) at the headquarters of the tax authority;
2) at the place of employment or conduct of business by the addressee or the person authorized by the employer to receive correspondence;
3) (repealed)
§ 3. If the letter is not available in the manner prescribed in paragraphs 1 and 2, and in other justified cases, the letter shall be served in every place where the addressee is addressed.
Article 149. [ Serving in the absence of the addressee] In the absence of the addressee at the place of residence or at the address for service in the country of the letter, he shall be served as a receipt to the full year of the household, and if he had not been or refused to accept the letter-the neighbour, the manager of the house or the caretaker-when the persons concerned were not. they have made a letter to the addressee. Notice of service to a neighbour, the manager of the house or caretaker shall be placed in the post office box or on the doorway of the addressee's apartment, or in a visible place at the entrance to the post where the addressee resides or whose address is is indicated as an address for service.
Article 150. [ Notice of leaving the letter] § 1. If the letter cannot be served in the manner indicated in the Article. 148 § 1 or art. 149:
1) postal operator within the meaning of the Act of 23 November 2012. -Postal law shall keep the letter for 14 days in its post office, in the case of the delivery of the letter by the postal operator;
2) the letter consists of a period of 14 days in the office of the municipality (the city)-in the case of service of the letter by the employee of the tax authority or by another authorized person.
§ 1a. (repealed)
§ 2. Notification of the stay of a letter in the place referred to in § 1, together with information about the possibility of its receipt at the post office or the office of the municipality within 7 days from the day of leaving the notice, shall be placed in the postpone mailbox or, where this is not possible, at the door of the addressee's apartment, or of a place designated as an address for service in the country, at the door of his office or of another room where the addressee performs his professional activities or in a visible place at the entrance to the addressee.
§ 3. In the event of failure to take the letter within the period referred to in § 2, the notification of the possibility of receipt of the letter shall be left again within the period of not more than 14 days from the date of the first notification of the submission of the letter at the post office or at the office of office of the municipalities.
§ 4. In the absence of a letter, service shall be deemed to have been effected on the expiry of the last day of the period referred to in paragraph 1, and the letter shall be left in the file.
Art. 150a. [ Delivery to the designated address of the post box] At the request of the party, service may be made to the address of the post office indicated by it. In this case, the letter sent by the postal operator within the meaning of the Act of 23 November 2012. -Postal law shall be lodged at the postal service of that operator. The provisions of Article 4 150 § 2-4 shall apply mutatis mutandis, with the fact that the notice of leaving the letter in the post office, together with information on the possibility of its receipt, shall be placed in the addressee's box office.
Article 151. [ Service of letters to legal persons and organizational units not having legal personality] § 1. The legal persons and organisational units without legal personality of the letter shall be served on the premises of their premises or in the place of business, to the person authorised to receive the correspondence or to the public prosecutor. The provisions of Article 4 146, art. 148 § 2 point 1 and art 150 and Art. 150a shall apply mutatis mutandis.
§ 2. If the letter is not available at the premises of the place of office, the letter shall be served on the receipt of the manager of the building or of the caretaker, where those persons have made a letter of departure to the addressee. The notice of service of the letter of the manager of the building or of the caretaker shall be placed in the postbox office, at the door of the addressee's premises or in a prominent position at the entrance to the property on which the premises of the premises are located.
Art. 151a. [ Leave letter with effect of service] § 1. If the legal person or entity provided by the legal person does not have a legal personality, the address of its registered office does not exist, it has been deleted from the register or is incompatible with the relevant register and the place of business cannot be established, letter shall be served by the natural person empowered to represent the addressee, including where the representation is of a total nature with other persons.
§ 2. If the address of the natural person empowered to represent the addressee cannot be established, the letter shall be left in the file with effect of service.
Article 152. [ Confirmation of service] § 1. The receiving letter confirms the service of the handwriting with the signature, with an indication of the date of service.
(2) If the receiving letter cannot confirm service or repeal the service, the service shall state the date of service and shall indicate the person who received the letter and the reason for the failure to sign it.
§ 3. In the case of service of the letter by means of electronic communication, service shall be effective if the addressee confirms receipt of the letter in the manner referred to in Article. 152a § 1 point 3.
Art. 152a. [ The way of service of letters in the form of an electronic document by the tax authority] § 1. In order to serve the letter in the form of an electronic document, the tax authority shall send to the electronic address of the addressee a notice containing:
1) information that the addressee may receive a letter in the form of an electronic document;
2) an indication of the electronic address from which the addressee may download the letter and under which he should make a confirmation of the service of the letter;
3) instructing on how to receive the letter, and in particular how to identify at the indicated electronic address in the tax authority's telecommunication system, and information about the requirement to sign an official certificate of receipt in a manner, o This is a matter of the 20a of the Act of 17 February 2005. o computerisation of the activities of public entities.
§ 2. In the case of non-receipt of a letter in the form of an electronic document in the manner specified in § 1 item 3, the tax authority after 7 days from the date of dispatch of the notice shall send a second notice of the possibility of receiving this letter.
§ 3. In the event of non-receipt of the letter, service shall be deemed to have been effected after 14 days from the date of transmission of the first notification.
§ 4. The notifications referred to in paragraphs 1 and 2 may be automatically created and transmitted by the tax authority's telecommunicence system and the receipt of those notifications shall not be confirmed.
§ 5. In the case of service referred to in § 3, the tax authority allows the addressee of the letter to access the content of the letter in the form of an electronic document for a period of at least 3 months from the date of recognition of the letter in the form of an electronic document for the delivery of and information on the date of recognition of the letter for the notification provided and the dates of dispatch of the notifications referred to in paragraphs 1 and 2, in the ICT system.
§ 6. The technical and organisational conditions for the service of letters in the form of an electronic document shall be determined by the provisions of the Act referred to in § 1 point 3.
Article 153. [ Refused letter] § 1. If the addressee refuses to accept the letter served on him in the manner set out in Article 144 § 1 point 1, the letter shall be returned to the broadcaster with the annotation refusing its acceptance and the date of refusal. The letter, with the annotation, shall be left in the file.
§ 2. In the cases referred to in § 1, the letter shall be deemed to have been served on the date of the addressee's refusal to accept it.
Article 154. [ Service of the letter to the curator] § 1. Letters addressed to legal persons and organisational units which do not have legal personality, which have no bodies, shall be served with the curator appointed by the court.
§ 2. (repealed)
§ 3. Letters addressed to persons enjoying the specific rights deriving from diplomatic or consular immunity shall be served in the manner provided for in the specific provisions, in the agreements and in the accepted international customs rules.
Art. 154a. [ Request for service of a letter of tax authority] § 1. The tax authority may apply to the authority of a Member State of the European Union competent in tax matters, hereinafter referred to as 'the foreign power', with a request for service of the letter when service in accordance with Article 4 (1) of the Treaty on the Functioning of the European Union 144 persons present in the territory of that State shall not be possible or where it would cause disproportionate difficulties.
§ 2. Requests for service are transferred to foreign power through the authority designated by the Minister responsible for public finance.
§ 3. Mayor, Mayor (President of the City), starosta, marshal of the voivodship and the local authorities of the Boards of Appeal shall transmit the request for service to the body designated by the Minister responsible for public finance through the Director of the Chamber a treasury competent locally due to the seat of the mayor, the mayor (president of the city), the starosty, the Marshal of the voivodship or the self-governing body of appeal.
§ 4. The request for service shall include the particulars necessary for the identification of the party to whom the letter is to be served, in particular the name or the name (company) and address as well as the particulars relating to the subject of the letter.
§ 5. The request for service shall be sent by means of electronic communication using the standard form, in accordance with the model set out in Annex 3 to Commission Regulation (EU) No 1156/2012 of 6 December 2012. laying down detailed rules for the implementation of certain provisions of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation (Dz. Urz. EU L 335, 07.12.2012, p. 42). In the absence of any possibility of transmission of an application for service by means of electronic communication, the application shall be sent in paper form.
§ 6. The letter which is the subject of the application for service shall be transferred to the foreign authority by the postal operator within the meaning of the Act of 23 November 2012. -Postal law.
§ 7. The Minister responsible for public finances, by means of a regulation, shall designate a tax authority to communicate to the foreign authorities requests for service, with a view to ensuring the efficient delivery of letters.
Art. 154b. [ Delivery of writings from foreign power] § 1. An application for service of a letter from a foreign authority designated in accordance with Article 4 154a § 7 shall provide the Head of the IRS with the competent authority in respect of the place of residence or the place of residence of the subject of the application. The Head of the tax office shall serve the letter by applying the provisions of the Article accordingly. 144-154.
§ 2. The body designated in accordance with art. 154a § 7 shall immediately inform the foreign power, by means of electronic communication, using the standard form, in accordance with the model set out in Annex 3 to Commission Regulation (EU) No 1156/2012 of 6 December 2012. laying down detailed rules for the implementation of certain provisions of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation, on the action taken on the basis of an application for service, and in particular on the date of service letters.
Art. 154c. [ Principle of reciprocity] The provisions of Article 4 154a and 154b shall apply for the service of letters in respect of the matters referred to in Article 3. 305b. Letters of foreign authorities in matters not mentioned in art. The 305b shall be served with the principle of reciprocity.
Chapter 6
Summations
Article 155. [ Call] § 1. The tax authority may invite the party or other persons to provide explanations, testimony, submission of documents or make a specific task personally, by a proxy or in writing, including in the form of an electronic document, if it is necessary to clarify the facts or to resolve the case.
§ 2. If the requested person is unable to appear due to illness, disability or other important cause, the tax authority may accept an explanation or testimony or make an action at the place of that person's whereabouts.
Article 156. [ Obligation of personal residency] § 1. The requested person shall be obliged to appear personally only in the area of the voivodship in which he resides or stays.
§ 2. If the competent local authority for consideration is the tax authority established in the area of the voivodship other than those referred to in § 1, the person required to appear personally may stipulate that he wishes to appear before the competent authority to the case study.
§ 3. In the event of tax proceedings being initiated by the office, the tax authority shall, in the order of initiation, instruce the party to submit the reservation within seven days from the date of service of the decision referred to in paragraph 2.
§ 4. Summoned in proceedings by a body designated under Article 18c is obliged to personally appear outside the area of the voivodship in which he resides or stays.
§ 5. [ 46] Requested in the course of the proceedings in the case referred to in Article 119g § 1, is obliged to appear personally also outside the voivodship area in which he resides or stays.
Article 157. [ Legal aid between tax authorities] § 1. Where the tax treatment is carried out by a tax authority, the head office of which is not located in the area of the voivodship in which the person is resident or present, and if that person has not made a reservation, referred to in art. 156 § 2, the authority shall ask the tax authority competent for the place of residence or stay of that person to request it to be heard or to testify or to carry out other activities related to the conduct of the proceedings.
§ 2. Returning to another tax authority, the body conducting the proceedings shall specify the circumstances to be the subject of explanations or testimony, or the acts to be carried out.
Article 157a. [ Aid to other tax authorities] The tax authority before which the tax treatment is pending may request that a specific action be carried out in relation to the conduct of the proceedings to another tax authority, if this contributes to the reduction in duration or reduction of costs. proceedings.
Article 158. [ Exemption of application of the law] Art. 156 § 1 and art. 157 does not apply in cases where the nature of the case or action requires a personal appearance before the tax authority conducting the proceedings.
Article 159. [ Notice Content] § 1. The notice shall indicate:
1) the name and address of the tax authority;
2) the name of the person called upon;
3) in what matter and in what nature and to what purpose the person is called;
4) whether the requested person should appear personally or by a proxy, or may submit an explanation or testimonies in writing or in the form of an electronic document;
4a) whether the documents can be submitted in the form of an electronic document or in the IT data carriers;
5) the term, to which the request should be fulfilled, or the day, hour and place of the request of the requested person or her representative;
6) the legal effects of not applying to the summon.
§ 1a. In the event of a party to be heard in a summon, it is also necessary to inform the hearing about the right to refuse the hearing and to the associated possibility of failure to make a call.
§ 2. The call should be signed by the tax authority's employee, stating his name, surname and official position, and if it is drafted in the form of an electronic document, it should be affixed to a secure electronic signature verified by a valid qualified certificate or signed with a trusted ePUAP trusted profile.
Article 160. [ Call by means of communication] § 1. In cases of legitimate interest to the addressee, or where the state of the case so requires, the calls may be made telegraphously or by telephone or by other means of communication, with the data referred to in Article 4 (1) and (2). 159 § 1 and 1a.
§ 2. The call provided in the manner prescribed in § 1 shall result in legal effects only if there is no doubt that it has arrived at the addressee in the relevant content and within a reasonable period of time.
Chapter 7
Reset
Article 161. (repealed)
Article 162. [ Restoration of deadline] § 1. In the event of failure to comply with the time limit, the time limit should be set back at the request of the person concerned if it is likely that the failure to do so has occurred without
§ 2. The application to reinstal the deadline shall be filed within 7 days from the date of cessation of the reason for failure to fulfil the time limit. At the same time, the application must be completed for which a period of time has been specified.
§ 3. The restoration of the time limit for submission of the application provided for in § 2 is not
§ 4. The provisions of paragraphs 1 to 3 shall apply to the procedural time limits.
Article 163. [ Restoration of the time limit] § 1. On the reinstating of the time limit, the tax authority is responsible for the matter.
§ 2. On the reintroduction of the time limit for the lodging of an appeal or complaint, it shall definitively decide the tax authority competent to consider the appeal or the complaint.
§ 3. The order referred to in § 1 shall serve as a complaint.
Article 164. [ Hold decision execution] Prior to consideration of the application for reinstatement of the time limit for the lodging of an appeal or complaint, the tax authority of the first instance may, at the request of the party, postpone the execution of the decision or order.
Chapter 8
Initiation
Article 165. [ Initiation of proceedings] § 1. The tax proceedings shall be initiated upon request by the party or from the office.
§ 2. The proceedings shall be made in the form of an order.
§ 3. The date of initiation of proceedings at the request of the party shall be the date of service of the request to the tax authority, subject to Article 165a.
§ 3a. The tax authority shall, at the request of one of the parties, notify all other parties involved in the proceedings.
§ 3b. The date of initiation of the proceedings at the request of the party brought by means of electronic communication shall be the day of implementation of the request to the IT system of the tax authority.
§ 4. The date of initiation of the proceedings shall be the date of service of the party to the opening of proceedings.
§ 5. The provisions of § 2 and § 4 shall not apply to proceedings in respect of:
1) the determination of the tax liability which, according to the separate provisions, shall be established annually, if the facts on the basis of which the tax liability has been determined for the previous period has not been changed;
2) redemption of tax arrears in the cases referred to in art. 67d § 1;
3) give the decision of the rigour immediate enforceability;
4. collateral;
5) payment of payment, overpayment or refund of tax;
6. hold the decision;
7) the expiry of the decision.
§ 6. In proceedings before the customs authorities in matters relating to the tax on goods and services and excise duty on the import of goods, in the case referred to in art. 23 (1) 3 Customs legislation, the customs body does not issue the order of initiation of proceedings. The date of initiation of proceedings shall be the date of acceptance of the customs declaration.
§ 7. The tax authority does not issue an order to initiate the procedure in the event of submission of:
1) tax returns by taxpayers of inheritance tax and donations;
2) information by taxpayers of property tax, agricultural tax and forestry tax;
3) a declaration to the dimension of the advances on income tax on income from the special agricultural production departments by the taxpayers of personal income tax.
§ 8. In the cases referred to in paragraph 7, the date of commencement of proceedings shall be the date of submission of the statement, declaration or information, respectively.
Art. 165a. [ Order refusing to initiate proceedings] § 1. When the request referred to in Article 165, was brought by a person who is not a party or for any other reason the proceedings cannot be initiated, the tax authority shall issue a decision refusing to initiate proceedings.
§ 2. The order referred to in § 1 serves the purpose of complaint.
Art. 165b. [ Proceedings in a case subject to tax control] § 1. In the event of an irregularity being disclosed by the tax control as to the fulfilment of the obligations under the tax law of the controlled by the taxable person and the taxable person's failure to comply with the declaration or the failure to do so by the taxable person the declaration in full, taking into account the irregularities disclosed, the tax authority shall initiate the tax proceedings in the case which has been the subject of a tax control, no later than six months after the end of the check.
§ 2. The provision of Paragraph 1 shall not apply where the explanations or objections to the control protocol made by the controlled explanation have been taken into account in full by the controls.
§ 3. In the case referred to in § 1, the tax proceedings may also be initiated after a period of 6 months after the end of the tax check, if:
1) the taxpayer will rerevise the declaration, in which the irregularities disclosed in the tax control will not be taken into account;
2) the tax authority will receive information from the tax authorities or from other authorities, justifying the initiation of tax proceedings.
Article 166. [ Connection of proceedings] § 1. In cases where the rights and obligations of the parties derive from the same factual situation and from the same legal basis and in which the same tax authority is competent, one procedure may be initiated and carried out in respect of more than one party.
§ 2. In connection with the merger, the tax authority issues an order to which it serves a complaint.
Art. 166a. [ Apply to other laws] In proceedings before customs authorities, in matters relating to the tax on goods and services and excise duty on the importation of goods, provision shall be made for a provision of art. 90 Customs rights.
Article 167. [ Page Request] § 1. Pending the decision of the first instance authority, the party may request an extension of the scope of the request or make a new request, regardless of whether the request is based on the same legal basis as the previous one, provided that it concerns the actual state itself. The term referred to in Article 139 § 1 shall be renewed from the date of extension of the scope or the notification of a new request.
§ 2. Refusal to take account of the request for amendment of the scope of proceedings shall be made by means of An uncovered request shall initiate a separate tax proceeding; the provisions of Article 1 165 § 1-3b shall apply mutatis mutandis.
Article 168. [ Contribution of pods] § 1. Applications (requests, explanations, appeals, complaints, complaints, requests) may be made in writing or orally to the protocol, and by means of electronic communication by electronic means of the tax authority, created on the the basis of the Act of 17 February 2005. o computerisation of the activities of entities carrying out public tasks, or of a tax portal.
§ 1a. The administration of public authorities shall be provided by means of electronic means by electronic means of the tax authority, unless there are technical problems preventing the introduction of writings in this form. In that case, the application shall be made in writing.
§ 2. The application should contain at least the content of the request, the indication of the person from whom it comes, and its address (place of residence or habitual residence, establishment or place of business) or address for service in the country, the tax ID, and, in the case of non-residents, the number and series of the passport or other document stating the identity, or any other identification number, if they do not have a tax identifier, and to do so to other requirements laid down in specific provisions.
§ 3. The application lodged in writing or oral to the minutes shall be signed by the appellant, and the minutes shall, moreover, be signed by the staff member who prepared him. Where an application is made by a person who cannot or cannot sign his signature, the application or protocol shall be signed by another person by the person authorised by the application, making reference to the signature of the person concerned.
§ 3a. Application lodged in the form of an electronic document should:
1) be authenticated with the mechanisms specified in art. 20a par. 1 or 2 of the Act of 17 February 2005. to inform the public of the activities of public bodies;
2) contain data in a fixed format, contained in the formula of application specified in the separate provisions, if these provisions require the application of applications according to the specified formula;
3) contain the electronic address of the appellant.
§ 3b. If the application referred to in § 3a does not contain an electronic address, the tax authority shall assume that the electronic address from which the application was made in the form of an electronic document is appropriate and where it has been filed in another form and contains it is requested as referred to in Article 144a § 1 point 2, the service of the letters shall be delivered to the address indicated in accordance with § 2, the first letter instructing the condition of the application of the electronic address in the request for the delivery of electronic means of electronic communication.
§ 4. The tax authority is obliged to confirm the application of the application if the appellant requests it. Where an electronic document is submitted, the authority shall confirm that the application of the official certificate of receipt by the appellant has been notified by the appellant.
§ 4a. The official attestator of receipt of the application lodged in the form of an electronic document shall contain:
1) information on the fact that letters in the case will be served by means of electronic means of communication;
2) instructing the right to cancel delivery of the letters by means of electronic communication referred to in art. 144a § 1b.
§ 5. (repealed)
Article 169. [ Removal of deficiencies in administration] § 1. If the application does not meet the requirements laid down by law, the tax authority shall invite the appellant to remedy the deficiencies within 7 days, stating that the failure to comply with this condition will leave the application without consideration.
§ 1a. If the application does not contain an address, the authority shall leave it without consideration. In this case, the notice referred to in paragraph 1 shall not be referred to and shall not give effect to the decision referred to in paragraph 4.
§ 2. The provision of § 1 shall also apply if the party has not filed charges which, in accordance with the separate provisions, should be paid in advance.
§ 3. However, the tax authority shall examine the application which does not comply with the condition referred to in paragraph 2, if:
(1) a public interest or an important interest of the party shall be considered as an immediate consideration of the application;
2. the application of the application shall constitute the operation for which the time limit is to be fixed;
3) the application of the requested person was resident abroad.
§ 4. The tax authority shall issue a decision to leave the application without consideration for which the complaint is due.
Article 170. [ Entry to the authority of the wrong authority] § 1. If the tax authority to which the application is lodged is not competent in the case, it should immediately forward it to the competent authority by notifying the appellant.
§ 2. The application lodged with the competent authority before the expiry of the period prescribed by the provisions of the law shall be deemed to have been brought within the time limit.
Article 171. [ Application for a number of cases to be dealt with by various authorities] § 1. Where the application concerns a number of cases to be dealt with by the various authorities, the tax authority to which the application is lodged shall consider a matter which belongs to its jurisdiction. At the same time, the tax authority shall inform the appellant that, in other cases, he or she should make a separate application to the competent authority, informing him of the contents of Paragraph 2.
§ 2. If the tax authority receives the application submitted in accordance with the notification referred to in § 1 within 14 days from the date of notification of the notification, the application shall be deemed to have been lodged on the date of the first application, except that it shall not have an effect on the the form of shortening of the terms laid down in Article 139 § 1 and 3.
§ 2a. Where the application concerns a number of cases, including cases not dealt with by the tax authorities, the tax authority to which the application is lodged shall inform the appellant that, in those cases, a separate application should be made to the competent authority, informing the applicant of the it with the content of art. 66 § 2 of the Code of Administrative Procedure.
§ 3. If the application has been lodged with the competent authority and the competent authority cannot be determined on the basis of the data contained in the application, or where it is apparent that the competent authority in the case is a court, the tax authority shall return the application to the person who brought it, with the application of the appropriate instruction. The application shall be repaid in the form of an order for which the complaint is intended.
§ 4. The tax authority may not repay the application on the grounds that the general court is competent if the court of justice in this case has been found to be invalid.
Chapter 9
Metrics, protocols, and annotations
Art. 171a. [ Case Metrics] § 1. The case file shall be considered to be the case in written or electronic form.
§ 2. In the content of a case metric, all persons who have participated in the proceedings in a tax proceeding shall be identified, and all the activities undertaken by those persons shall be identified, together with a corresponding reference to documents retained in the form of a The written or electronic means to which it is
§ 3. The case-based metric, together with the documents to which it refers, is a mandatory part of the case file and is updated on an ongoing basis.
§ 4. The Minister responsible for public finance shall define, by means of a regulation, the design and method of carrying out the metric, taking into account the content and the form of the metric referred to in paragraphs 1 and 2, and the obligation to update the metric as a matter of time, and that, based on the the content of the metric was possible to determine the content of the activities in the tax proceedings undertaken by individual persons.
§ 5. The Minister responsible for public finance determines, by means of a regulation, the types of cases where the obligation to conduct a case is excluded due to the disproportionate effort of the measures required to carry out the metric on the to the simple and repeatable nature of these cases.
§ 6. The provisions of paragraphs 4 and 5 shall apply mutatis mutandis to proceedings governed by separate provisions to which the provisions of this chapter apply.
Article 172. [ Protocol] § 1. The tax authority shall draw up a concise protocol from any action of major importance for the settlement of the case, unless the action is otherwise persisted in writing.
§ 2. In particular, a Protocol shall be drawn up
(1) the adoption of the oral application lodged;
2) interrogacy of the party, witness and expert;
3) the visual inspection and expert opinion carried out with the participation of the employee of the tax authority;
4) the oral notice of the order;
5) trial.
Article 173. [ Protocol Content] § 1. The Protocol shall be drawn up in such a way that it is based on who, when, where and what action, who and in what nature he or she is present, what and how the present persons have been established and the observations made by the present persons.
§ 2. The protocol shall be read to all persons present, taking part in the official operation, which should then sign the protocol. The refusal or absence of signature of any person shall be discussed in the Protocol.
Article 174. [ Signature of the testifying person] § 1. The interrogation protocol should be read and submitted for signature to the person testifying immediately after the testimony has been filed.
§ 2. In the minutes of the interrogation of the person who submitted the testimony in a foreign language, it is necessary to provide in the translation into Polish the contents of the complex testimony and to indicate the person and address of the interpreter who made the translation. The translator should sign the hearing protocol.
Article 175. [ Attachments to the Protocol] The tax authority may allow the proposition to be attached to the minutes in writing signed by the testimonies and other documents relevant to the case.
Article 176. [ Deletion and amendments] The words and amendments of the Protocol should be made in such a way that the words deleted and corrected are clearly legible. It should be confirmed in the Minutes before it is signed to delete and fix the amendments.
Article 177. [ Annotations] § 1. The activities of a tax authority which do not form a protocol and which are relevant to the case or to the course of the proceedings shall be recorded in a file in the form of an annotation signed by the staff member who carried out the proceedings.
§ 2. Annotation can be made in the form of an electronic document.
Chapter 10
Provision of records
Article 178. [ Notes, copies, copies] § 1. The website shall have the right to inspect the case files, to draw up notes, copies and to make copies using their own portable devices. This right shall also apply after the end of the proceedings.
§ 2. The actions referred to in § 1 shall be carried out at the premises of the tax authority in the presence of the employee of that authority
§ 3. A party may request that a copy of the case file or a certified copy of the case file be issued or that a copy of the case file has been authenticated.
§ 4. The tax authority may provide the party with the carrying out of the activities referred to in § 1, in its ICT system, once the party has been identified in the manner referred to in art. 20a par. 1 or 2 of the Act of 17 February 2005. o computerisation of the activities of public entities.
Article 179. [ Documents containing classified information] § 1. Art. 178 shall not apply to documents containing classified information contained in the file, as well as to other documents which the tax authority will exclude from the case file on grounds of public interest.
§ 2. The refusal to allow the party to consult the documents referred to in § 1, the drawing up of notes, copies and copies, the authentication of the copies and copies or the issue of certified copies shall be made by way of a provision.
§ 3. The order referred to in § 2 shall serve as a complaint.
Chapter 11
Evidence
Article 180. [ Proof] § 1. Anything that can contribute to the clarification of the case should be allowed as evidence, and it is not against the law.
§ 2. If the provision of the law does not require the official confirmation of certain facts or legal status by means of a certificate, the tax authority shall receive from the party, at its request, a statement made under the penalty of criminal liability for false testimony; rule of art. 196 § 3 shall apply mutatis mutandis.
§ 3. If there is a reasonable presuming that a party that is a natural person has not disclosed all the turnover or revenues relevant to the determination or determination of the amount of the tax liability, the tax authority may apply to the party about the lodging of a declaration of assets for a specific date. This statement shall be filed under the penalty of criminal liability for false statements. The tax authority, asking to make a statement, biases the party on criminal liability for false testimony.
§ 4. Article 3 shall apply mutatis mutandis to natural persons who are members of a company which does not have legal personality which is a party to the proceedings.
Article 181. [ Types of evidence] The evidence in the tax proceedings may include in particular the tax books, declarations made by the party, testimonies of witnesses, opinions of experts, materials and information collected as a result of the visual inspection, tax information and other documents collected in the process of checking or checking the tax, subject to Article 284a § 3, art. 284b § 3 and art. 288 § 2, and materials collected in the course of criminal proceedings or proceedings in matters of treasury or treasury offense.
Article 181a. [ Application or digitally mapped declaration] § 1. The application or the digitally mapped declaration shall be equivalent in terms of the legal effects of the application and the written declaration.
§ 2. The provision of § 1 does not exclude the possibility of carrying out evidence against a given or digitally mapped declaration.
§ 3. The printout of the application or the digitally mapped declaration shall include the identifier of that application or the declaration given by the telecommunicant system of the Minister responsible for the public finance.
Article 182. [ Information to be provided by banks] § 1. If the evidence collected in the course of the tax investigation results in the need to supplement those evidence or to compare them with the information from the bank, the bank is required to submit a written request to the Head of the Tax Office or the Head of the Office customs and, in the course of appeal proceedings, at the request of the Director of the Treasury or the Director of the Customs Chamber, hereinafter referred to as "the authorized tax authorities", to draw up and provide information on the party to proceedings in respect of:
1) held bank accounts or savings accounts, the number of these accounts, and the turnover and the states of these accounts;
2) held cash accounts or securities accounts, the number of these accounts, and the turnover and the states of those accounts;
3) concluded credit agreements or cash loan agreements, as well as deposit agreements;
4) acquired through the banks of Treasury shares or Treasury bonds, as well as trading of these securities;
(5) the turnover by the banks of certificates of deposit or other securities issued by banks.
§ 2. The provisions of § 1 shall apply mutatis mutandis to insurance undertakings, investment funds, voluntary pension funds and brokerage activities, in respect of individual pension accounts and individual accounts. pension insurance, as well as to brokerage houses and cooperative credit and savings banks.
§ 3. The association of investment funds for the written request of the authorized tax authority shall be required to draw up information about the decommitted units of participation. The provision of § 1 in the part concerning the request shall be applied mutatis mutandis.
§ 3a. Entities holding collective accounts within the meaning of the provisions of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2014 items 94, z późn. zm.), at the written request of the authorized tax authority are required to draw up information on the amount of income (revenues) transferred to the taxpayers entitled from the securities recorded on such accounts and the amount of the tax collected. The provision of § 1 in the part concerning the request shall be applied mutatis mutandis.
§ 4. The request for information referred to in paragraph 1 shall be made by way of order.
§ 5. The provision of information shall be made free of charge.
§ 6. The information may be provided in electronic form. Article Recipe 168 § 3a (1) shall apply mutatis mutandis.
Article 183. [ Request for information] Requests for the preparation and transmission of the information referred to in Article 182, the authorized tax authority may request the prior request for information from that scope, or to authorise that authority to request the financial institutions to provide this information, and the party shall, within the prescribed time limit:
1) has not provided the information;
2) has not authorised that tax authority to request financial institutions to provide information, or
3) provide information that needs to be completed or compared with the information from the financial institution.
Article 184. [ Principle of trust] § 1. The authorized tax authority, acting with the request referred to in art. 182, should pay particular attention to the principle of special trust between financial institutions and their clients.
§ 1a. Where an agreement with a bank or other financial institution has been concluded by a taxable person jointly with other entities, the bank shall not provide any information concerning the entities which are not subject to the request of the authorized tax authority.
§ 2. The request shall specify the scope of the information, the period for which the information is to be concerned, and the time limit for their transmission. Article Recipe 82 § 4 shall apply mutatis mutandis.
§ 3. The request shall also include:
1) an indication of the reasons justifying the need to obtain the information requested;
2) evidence confirming that the site:
(a) refused to provide information or
(b) has not given its consent to the authorisation of the authorized tax authority to request that information, or
(c) within the time limit laid down by the authorized tax authority, did not give any information or authorisation.
§ 4. (repealed)
Article 185. [ Refusal of information] Financial institutions listed in Article 182 shall refuse to provide information if the request of the authorized tax authority does not comply with the requirements laid down in the Article. 184 § 2 and 3.
Article 186. (repealed)
Article 187. [ Probation proceedings, notoriesiveness] § 1. The tax authority is obliged to collect and comprehensively examine all the evidence.
The tax authority may, at any stage of the procedure, amend, supplement or repeal its order in respect of the carrying out of the proof.
§ 3. The facts commonly known and the facts known to the tax authority ex officio do not require proof. The facts known to the tax authority ex officio should be communicated to the party.
Article 188. [ Request for proof] The party's request for proof must be taken into account if the object of the evidence is of the circumstances relevant to the case, unless such circumstances are found to be sufficiently proof.
Article 189. [ Term to provide evidence] § 1. The tax authority may designate a time limit to provide evidence in its possession.
The time limit shall be determined taking into account the nature of the proof and the state of the proceedings, and shall not be less than 3 days.
§ 3. The tax authority may require the party to provide a translation into the Polish language, drawn up in a language of the foreign documentation submitted by the party. You must perform these tasks at your own expense.
Article 190. [ Notice of the party on the place and date of the proof] § 1. The party should be notified of the place and date of carrying out evidence from witness statements, expert opinions, or visual inspection at least 7 days before the date of the deadline.
§ 2. The party shall have the right to take part in the carrying out of the evidence, may ask questions to witnesses and experts and to provide explanations.
Article 191. [ Assessment of evidence] The tax authority shall assess, on the basis of all the evidence collected, whether the circumstance has been proven.
Article 192. [ Recognition of the factual situation as proved] The factual situation may be considered to be proven if the party has had the opportunity to comment on the evidence that has been carried out.
Article 193. [ The tax books as evidence] § 1. The tax books conducted fairly and in a non-defective manner provide proof of what is apparent from the records contained therein.
§ 2. The tax books are considered to be reliable if the records they make reflect the real state.
§ 3. The tax books carried out in accordance with the rules deriving from separate provisions shall be considered as non-defective.
§ 4. The tax authority does not consider as evidence within the meaning of § 1 of the tax books, which are conducted unfairly or in a defective manner.
§ 5. However, the tax authority considers it to be a proof of the tax books that are carried out in a defective manner, if the defects are of no material importance to the case.
§ 6. If the tax authority finds that the tax books are conducted unfairly or in a defective manner, the protocol of examination of the books determines, for what period and in which part it does not recognise the books as proof of what is apparent from the records contained therein.
§ 7. A copy of the protocol referred to in § 6 shall be served by the tax authority of the party.
§ 8. The party may, within 14 days from the date of service of the protocol, raise objections to the findings it contains, at the same time providing evidence that will enable the tax authority to determine the taxable amount.
Art. 193a. [ Transfer by means of electronic communication of tax books and accounting evidence in electronic form] § 1. In the case of the conduct of tax books using computer programs, the tax authority may require the transfer of all or part of these books and accounting evidence by means of electronic communication or on IT media data, in electronic form corresponding to the logical structure referred to in § 2, indicating the nature of the tax books and the period to which they relate.
§ 2. The logical structure of electronic form of tax books and accounting evidence, taking into account the possibility of producing it from IT programs used widely by entrepreneurs and automatic data analysis, is available in the Public Information Bulletin, on the subject-matter of the office serving the Minister responsible for public finance.
§ 3. The Minister responsible for public finance shall determine, by way of regulation, the way in which the electronic communications of the tax books, the parts of the books and the accounting evidence in electronic form and the requirements are sent by means of electronic communication. technical data storage media on which the books, parts of these books and accounting evidence can be stored and transmitted, taking into account the need to ensure the security, reliability and undeniability of the data contained in the accounts and the need to protect them from unauthorised access.
Article 194. [ Official documents as evidence] § 1. Official documents drawn up in the form laid down by law by the public authorities appointed to that authority shall constitute evidence of what has been officially established.
§ 2. Paragraph 1 shall apply mutatis mutandis to official documents drawn up by other bodies where, on the basis of separate provisions, they are entitled to issue them.
§ 3. The provisions of paragraphs 1 and 2 shall not exclude the possibility of proof against the documents listed in those provisions.
Art. 194a. [ Copy of the document] § 1. If the document is in the file of the body or body referred to in art. 194 (1) and (2) shall be sufficient to provide an official attestation by that authority or body or extract from the document. The tax authority shall request a write-off or an exodus if the party cannot obtain it itself. Where the tax authority deems it necessary to review the original document, it may request delivery.
§ 2. Instead of the original of the document, a party may file a copy of the document if its conformity with the original has been certified by a notary or by the acting attorney of a party who is an advocate, legal counsel or tax adviser.
§ 2a. Where a copy of the document has been drawn up in the form of an electronic document, the certificate of conformity with the original referred to in paragraph 2 shall be carried out using the mechanisms referred to in Article 2. 20a par. 1 or 2 of the Act of 17 February 2005. o computerisation of the activities of public entities. Copies of the documents certified electronically shall be drawn up in the data formats specified in the provisions adopted on the basis of the Article. 18 (1) of that Law.
§ 3. The attestation of conformity with the original by the applicant party who is an advocate, legal adviser or tax adviser, contained in the document, shall be of an official document.
§ 4. Where justified by the circumstances of the case, the tax authority shall request the party to submit a copy of the document referred to in paragraph 2 of this document to the original of that document.
Article 195. [ People who cannot be witnesses] Witnesses shall not be:
1) persons unable to perceive or communicate their observations;
2) persons obliged to keep secret of classified information on the circumstances covered by the secrecy, if they have not been, in accordance with the prescribed provisions, exempted from the obligation to keep this secret;
3) the clergy of legally recognized confessions-as to the facts covered by the secret of confession.
Article 196. [ Refusal of testimony or answers to questions] § 1. No one shall have the right to refuse to testify as a witness, except for the spouse of the party, preliminary, descendants and siblings of the party and the obligations of the first degree, as well as the persons remaining with the party in relation to the apprentice, care or guardianship. The right to refuse testimonies is also underway after marriage, adoption, care or guardianship.
§ 2. The witness may refuse to answer questions when the answer could expose his or her loved ones mentioned in § 1 to criminal liability, treasury criminal or cause a breach of the obligation to preserve the statutory protected professional secrecy.
§ 3. Prior to the receipt of the testimony, the tax authority shall instruct the witness to refuse to testify and answer questions and to warn of criminal liability for false statements.
§ 4. The Minister responsible for public finance in consultation with the Minister of Justice will determine, by means of a regulation, the way of drawing up and keeping records of evidence covering the circumstances for which the obligation to protect is extended. classified information or professional secrecy.
Article 197. [ Appointment of an expert] § 1. Where special messages are required in the case, the tax authority may appoint an expert with such messages, in order to give an opinion.
§ 2. The appointment of an expert shall be taken from the office if the expert's opinion requires the provisions of the tax law.
§ 3. The provisions of Article 4 (1) shall apply mutatis mutandis. 130 § 1 and 2. In the rest of the case, the provisions relating to the hearing of witnesses shall apply to experts.
Article 198. [ Oględzin] § 1. The tax authority may, if necessary, carry out a visual inspection.
§ 2. If the subject of the visual inspection is located in third parties, those persons shall be obliged, at the request of the tax authority, to show that object.
Article 199. [ Hearing of the site] The tax authority may question the party after it has agreed to it. Provisions relating to a witness shall be applied to the hearing of the party, except for the provisions on coercive measures.
Art. 199a. [ Determining the content of legal action] § 1. The tax authority shall take account of the parties ' intentions and the purpose of the action, and not only the literal wording of the declarations of intent made by the parties, when determining the content of the legal action.
§ 2. If, under the guise of a legal act, there has been another legal act, the tax effects derive from this conceit legal act.
§ 3. If the evidence collected in the course of the proceedings, in particular the testimony of the party, unless the party refuses to testify, result in doubts as to the existence or non-existence of the legal relationship or the law with which the tax effects are connected, the body the tax is subject to a general court to determine the existence or non-existence of that legal relationship or the law.
Article 200. [ Term to be given notice on the collected evidence] § 1. Before the decision is taken, the tax authority shall set a seven-day period for giving notice on the collected evidence.
§ 2. Paragraph 1 shall not apply:
1. in the cases provided for in Article 123 § 2 and in art. § 5;
2) in matters of security and treasury pledge;
3. in the case provided for in Article 165 § 7, if the decision is to be issued solely on the basis of the data contained in the complex testimony, the complex information or the declaration.
§ 3. [ 47] Before issuing a decision with the application of art. 119a Minister responsible for public finance shall prescribe a fourteen-day period for giving notice on the collected evidence, presenting the legal assessment of the case and instructing the law to correct the declaration.
Chapter 11a
Hearing
Article 200a. [ Conduct of the hearing] § 1. The review body shall carry out the hearing in the course of the proceedings:
1. ex officio-if there is a need to clarify the relevant circumstances of the facts of the case with the participation of witnesses or experts, or by means of visual inspection, or to clarify the legal arguments presented by the party in the course of the proceedings;
2) at the request of the party.
§ 2. The party in the request for a hearing justifies the need to carry out the hearing, indicates what the circumstances of the case should be explained and what actions should be made at the hearing.
§ 3. The review body may refuse to carry out the hearing if the subject matter of the hearing is intended to be of no relevance to the case or the circumstances are sufficiently corroborated by other evidence.
§ 4. A decision shall be issued on the refusal to carry out the hearing.
Article 200b. [ Term of the hearing] The time limit for the hearing shall be such that the call for notification is made at the latest 7 days before the hearing.
Article 200c. [ Routing Guide] § 1. The hearing officer shall be authorised to carry out the hearing by the redress authority.
§ 2. When proceedings are pending before the self-governing body of appeal, the hearing shall be addressed by the chairman or appointed member of that college.
§ 3. An authorised staff member of the authority of the first instance from whose decision the appeal is lodged shall take part in the hearing.
Article 200d. [ Page permissions for the hearing] § 1. At the hearing, the party may provide explanations, submit requests, proposals and charges and provide evidence of their support. In addition, the party may commute on the results of the evidence.
§ 2. The head of the hearing may annul the question posed by the participation of the hearing, if it is not relevant to the case. However, at the request of the party, the content of the raised question should be included in the minutes
Chapter 12
Suspension of proceedings
Article 201. [ Reasons for the suspension of the procedure] § 1. The tax authority shall suspend the proceedings:
1) in the case of death of the party, if the proceedings are not subject to redemption as unconcerned;
2) where the consideration of the case and the issue of a decision is subject to the settlement of a preliminary issue by another body or court;
3) in the event of death of the statutory representative of the party;
4) in the event of a loss by the party or its statutory representative of the capacity for legal action;
5) (repealed)
6) (repealed)
7) in the event of bringing a complaint to the administrative court against a decision repealing in full the decision of the authority of the first instance and transferring the case for reconsideration by that authority or stating the annuls of the decision;
8) [ 48] in the event of an opinion of the Council.
§ 1a. The tax authority shall suspend the proceedings in a case concerning the liability of a third party until the date on which the decision referred to in Article 108 § 2 point 2 will become final, subject to art. 108 § 3 and art. 115 § 4.
§ 1b. The tax authority may stay the proceedings:
1) in the event of occurrence, on the basis of ratified agreements for the avoidance of double taxation or other ratified international agreements to which the Republic of Poland is a party, to the authorities of another State for the provision of information necessary to the determination or determination of the amount of the tax liability, if there are no other circumstances beyond the occurrence of the occurrence which may be the subject of proof, or
(2) where a mutual agreement procedure has been initiated.
§ 2. The order to suspend proceedings of the tax authority shall be served on the party or its heirs, subject to § 2a.
§ 2a. In the case referred to in § 1 (1), (3) and (4), the order for suspension of proceedings shall be left in the case file until the heirs, curator or representative of the party have been established.
§ 3. The decision on the suspension of proceedings shall serve as a complaint.
§ 4. In the cases referred to in paragraph 1b, the suspension of proceedings may be repeated on several occasions, except that the duration of the total suspension of proceedings may not exceed 3 years.
Article 202. [ Inaction] [ 49] The tax authority which suspended the proceedings for the reasons set out in the Art. 201 (1), (3), (4) and (8) shall not take any action, except those aimed at taking the proceedings or securing evidence.
Article 203. [ Preliminary issue resolution] § 1. The tax authority that has suspended the proceedings for the reason referred to in art. Paragraph 1, point 2, shall at the same time invite the party to the competent authority or the court to determine the preliminary issue within a given period of time, unless the party demonstrates that he has already requested the competent authority or the court to do so.
§ 2. If the party has not applied to the competent authority or the court within the prescribed period, the tax authority ex officio shall ask the competent authority or the court to decide the preliminary issue.
Article 204. [ Suspension of the procedure for granting relief] § 1. The tax authority, at the request of the party, may suspend the proceedings concerning the granting of relief in the payment of tax obligations.
(2) If, within three years from the date of suspension of the proceedings, the party has not asked for it to be taken, the request to initiate proceedings shall be deemed to have been withdrawn.
§ 3. In the order of suspension of proceedings, the tax authority shall instructe the party of the content of § 2.
Art. 204a. [ Apply to other laws] In proceedings before customs authorities, in matters relating to the tax on goods and services and excise duty on the importation of goods, provision shall be made for a provision of art. 87 Customs law.
Article 205. [ Taking up a suspended procedure] § 1. The tax authority shall, by way of order or at the request of the party, take the suspended proceedings when the reasons justifying its suspension have ceased.
§ 2. In order to refuse to take a suspended procedure serves the party to the complaint.
Art. 205a. [ Taking the procedure from the Office] § 1. The tax authority shall take the proceedings of the office when the reason for the suspension is established, in particular:
1) in the case of death of the party-after the declaration or after the determination of the deceased's heirs or after the establishment, in the mode prescribed by separate regulations, the probation curator;
2) in the event of loss of capacity to legal acts-after the establishment of the curator;
3. in the absence of a statutory representative, after its establishment;
4) when the settlement of the case is contingent upon the settlement of the preliminary issue by another body or court-on the day of the claim by the tax authority of the news of the right to the decision ending the proceedings.
2. If, during the course of a year from the date of issue of the suspension order, the deceased party has not been declared or will not be established, the tax authority may ask the court to establish a probation curator, unless the curator is already was previously established.
Article 206. [ Hold of time limits] The suspension of proceedings shall suspend the time limits provided for in this chapter.
Chapter 13
Decisions
Article 207. [ Subject matter of decision] § 1. The tax authority shall adjudicate on the matter by decision, unless otherwise provided for by the provisions of this law.
§ 2. The decision resolves the matter as to its essence or otherwise ends the proceedings in the given instance.
Article 208. [ Closure of proceedings] § 1. Where the proceedings for any reason have become devoid of purpose, in particular in the event of a limitation of the tax liability, the tax authority shall issue a decision to discontinue the proceedings.
§ 2. The tax authority may cancel the proceedings if it occurs to the party at whose request the proceedings have been initiated and do not oppose the other parties and it does not jeopardise the public interest.
Article 209. [ Occupation by other authority] § 1. Where a rule of law makes the issuance of a decision conditional upon another body's position, including the expression of an opinion or consent, or a different form of opinion, the decision shall be taken after the authority has taken up its position.
(2) Article 2 (2) (c) of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of 23.
§ 3. The requested authority shall be required to present it without delay, but not later than 14 days from the date on which the request for appointment was served.
§ 4. The authority that is required to take a position may, if necessary, carry out an investigation.
§ 5. The seizure of a position by that authority shall be effected by means of an order to which the complaint is intended, unless the separate provisions provide otherwise.
§ 6. In the absence of a position within the period specified in § 3, the provisions of Article 3 shall apply mutatis mutandis. 139-142.
Article 210. [ Decision Contents] § 1. The decision shall include:
1) the designation of the tax authority;
2. the date of its issue;
3. the designation of the site;
4. establishment of the legal basis;
5) resolution;
6) factual and legal justification;
(7) instruction on appeal procedures, where the decision is appealed against;
8) the signature of the authorized person, stating her name and business position, and if the decision has been issued in the form of an electronic document-a secure electronic signature verified by means of a valid qualified certificate or The signature that is acknowledged by the ePUAP trusted profile.
§ 1a. Decision on the establishment of a tax liability in respect of real estate tax, agricultural tax or forestry tax, including in the form of a total monetary obligation, drawn up using the ICT system, may instead of a signature the person authorised to issue it, shall include the signature mechanically restored to the person or imprint of the name and the name of the person empowered to issue the person's office.
§ 2. The decision in respect of which an action may be brought before the administrative court shall include an instruction on the possibility of bringing a complaint.
§ 2a. The decision imposing an obligation on the party to be enforceable under the enforcement procedure in the administration shall also include the provision of criminal liability for the removal, concealment, divestment, donation, destruction, actual or the apparent burden of or damage to the assets of the party in order to frustrate the security or enforcement of the obligation arising from that decision.
§ 2b. [ 50] In a decision taken under Article 4 (1) of the 119a tax authority shall also indicate the amount of the tax liability, the overpayment, the tax refund or the tax loss fixed or determined in connection with the application of that provision.
§ 2c. [ 51] The decision of the tax authority on the matter in which the Council has delivered a negative opinion shall include a reply to that opinion.
§ 3. The provisions of the tax law may also specify other ingredients which should contain a decision.
§ 4. The reasons for the factual decision shall include, in particular, an indication of the facts which the authority has found to be proven, the evidence to which it has given the faith, and the reasons for which other evidence has refused to be reliable, and the legal justification shall contain an explanation of the basis a legal decision with the provisions of the law.
§ 5. The reasons for the decision may be waiving when the request is taken into account in its entirety. This is not the case for a decision taken as a result of an appeal or on the basis of which the payment of the tax is granted.
Article 211. [ Form of service of the decision] The decision shall be served on the party in writing or by means of electronic communication.
Article 212. [ Binding Decision] The tax authority which issued the decision shall be bound by it from the date of its service. Decisions referred to in Article 67d, they have been bound by the tax authority from the moment they were issued.
Article 213. [ Request to supplement the decision] § 1. The party may, within a period of 14 days from the date of service of the decision, request that the decision be completed on the basis of the decision or the right of appeal, the right to bring an action before the administrative court or to the rectification of the decision of the Court of Justice on those matters.
§ 2. The tax authority may ex officio, at any time, supplement or rectify the decision within the scope referred to in § 1.
§ 3. The decision shall be supplemented or corrected by decision.
§ 4. Where a decision to supplement or rectify a decision is made, the time limit for bringing an appeal or a complaint shall run from the date of service of that decision.
§ 5. The refusal to supplement or rectify the decision shall be made by means of the order for which the complaint is intended. The provisions of § 4 shall apply mutatis mutandis.
Article 214. [ Erroneous Instruction in Decision] It must not harm the party's misconduct in a decision as to the right of appeal or of a complaint to an administrative court or a lack of such an instruction.
Article 215. [ Correction of accounting errors and other obvious mistakes] § 1. The tax authority may, ex officio or at the request of the party, rectify by way of a provision of accounting errors and other obvious errors in the decision taken by that authority.
§ 2. The tax authority which issued the decision, at the request of the party or enforcement authority, clarifies by way of a provision of doubts as to the content of the decision.
§ 3. It is for the purpose of rectification and clarification to be a complaint.
Chapter 14
Provisions
Article 216. [ Subject matter] § 1. In the course of the proceedings, the tax authority shall issue provisions.
§ 2. The provisions concern individual matters arising in the course of tax proceedings, but do not determine the substance of the case, unless the provisions of this law provide otherwise.
Article 217. [ Content Content] § 1. The order shall contain:
1) the designation of the tax authority;
2) the date of its issue;
3) the designation of the party or other persons taking part in the proceedings;
4. establishment of the legal basis;
5) resolution;
6) the instruction, whether and in what mode it serves to grievance or complaint to the administrative court;
7) signature of the authorized person, stating her name and business position, and if the order was issued in the form of an electronic document-a secure electronic signature verified by means of a valid qualified a certificate or signature that is confirmed by a trusted ePUAP profile.
§ 2. The order shall state the factual and legal justification if it serves not to complaint or to complain to the administrative court, and where it has been issued as a result of a complaint to the order.
Article 218. [ Form of service of the order] The order from which the complaint or the application to the administrative court is to be served shall be served in writing or by means of electronic means.
Article 219. [ Application of provisions of the Act] The provisions of the Rules shall apply mutatis mutandis. 208, 210 § 2a and § 3-5 and art. 211-215, and to the provisions for which the complaint is entitled, and the provisions referred to in Article 3. 228 § 1, Articles shall also apply. 240-249 and Art. 252, with the fact that instead of the decisions referred to in Article 243 § 3, art. 245 § 1 and art. 248 § 3, the order seems to have been made.
Chapter 15
References
Article 220. [ Reference from decision] § 1. The decision of the tax authority issued in the first instance shall serve the party to the appeal only to one instance.
§ 2. The competent authority to consider the appeal is a higher tax authority.
Article 221. [ Appeal from the decision of the Minister or the local authority of the Boards of Appeal] In the case of a decision in the first instance by the Minister responsible for public finance, the Director of the Treasury, the Director of the Customs Chamber or the Board of Appeal of the College of Appeal, the decision shall be reviewed by the same tax authority, in the application of the provisions on appeal proceedings.
Article 222. [ Reference Content] An appeal against a decision of the tax authority should contain the pleas against the decision, determine the substance and scope of the request which is the subject of the appeal and indicate the evidence justifying the request.
Article 223. [ Date and mode of appeal] § 1. The appeal shall be lodged with the competent appeal body, through the tax authority which issued the decision.
§ 2. The appeal shall be lodged within 14 days from the date of service:
1) decision of the party;
2) the notification referred to in Article 103 § 1.
Art. 223a. (repealed)
Article 224. (repealed)
Article 224a. (repealed)
Article 224b. (repealed)
Article 224c. (repealed)
Article 225. (repealed)
Article 226. [ Inclusion of the appeal] § 1. If the tax authority which issued the decision finds that the appeal brought by the party deserves to be taken into account in its entirety, it shall issue a new decision which it shall repeal or amend the contested decision.
§ 2. From the new decision, use the reference page.
Article 227. [ Submission of the appeal] § 1. The tax authority to which the appeal is received shall forward it together with the file of the case to the appeal body without undue delay, but not later than 14 days from the date of receipt of the appeal, unless it issues a decision on the basis of the Article within that time limit. 226.
§ 2. The tax authority, when communicating the case, is obliged to address the submitted allegations and inform the party about the way in which it will be addressed.
Article 228. [ Order of the Appeals Body] § 1. The review body shall state in the form of an order:
1. inadmissibility of appeal;
(2) failure to comply with the time limit for lodging an appeal;
3) leave the appeal without consideration, if it does not meet the conditions resulting from the art. 222.
§ 2. The provisions in the cases listed in § 1 shall be final.
Article 229. [ Supplementary procedure] The review body may, at the request of the party or of its own motion, carry out additional proceedings to supplement the evidence and material in the case or have the decision to be carried out by the authority which issued the decision.
Article 230. (repealed)
Article 231. (repealed)
Article 232. [ Withdrawal from page reference] § 1. The party may withdraw the appeal before the review body has given its decision, subject to § 2.
§ 2. The Board of Appeal shall refuse to take account of the revocation of an appeal where there is a likelihood of a decision which has been issued in breach of the provisions which justifies its repeal or amendment.
Article 233. [ Decision of the Appeals Authority] § 1. The review body shall issue a decision in which:
1) maintains the decision of the authority of the first instance, or
2) repeals the decision of the first instance authority:
(a) in whole or in part, and in that regard, adjudicate on the merits of the case or by repealing the decision, shall be the subject of proceedings in the case,
(b) in its entirety and the case shall be submitted for consideration to the competent authority of the first instance, where that decision has been taken in breach of the provisions of jurisdiction, or
3) shall be terminated by the appeal proceedings.
The Board of Appeal may waive the decision of the authority of the first instance and refer the matter for review by that body if the case-resolution requires prior evidence of evidence in whole or in a large number of cases. parts. In transmitting the case, the review body shall indicate the factual circumstances to be examined when reconsidering the case.
§ 3. The self-governing body of appeal shall be entitled to make a decision repealing and disposing of the case as to the substance only where the provisions of the law do not leave the way in which it is decided to recognise the tax authority of the first instance. In the other cases, the local authorities of the Board of Appeal, having regard to the appeal, shall be limited to the repeal of the contested decision.
Article 234. [ Decision not to benefit the appellant party] The appeal body shall not give a decision to the disadvantage of the appellant, unless the contested decision blatantly violates the law or the public interest.
Art. 234a. [ Reimbursement of case files] The appeal body shall return the case file to the authority of the first instance not earlier than after the time limit for bringing an action before the administrative court.
Article 235. [ Application of provisions of the Act] In matters not regulated in art. 220-234 in the proceedings before the appeal bodies, the provisions of the proceedings before the authorities of the first instance shall apply accordingly.
Chapter 16
Regrets
Article 236. [ Deadline for Complaints] § 1. In the course of the proceedings, the order serves the purpose of complaint when the law states that.
§ 2. The complaint shall be lodged within 7 days from the date of service:
1) the provisions of the party;
2) the notification referred to in Article 103 § 1.
Article 237. [ Reference from decision] An order not served by a complaint may be challenged by the party only in the appeal against the decision.
Article 238. (repealed)
Article 239. [ Application of provisions of the Act] In cases not covered by this Chapter, the rules on appeals shall apply to the grievings concerned.
Chapter 16a
Implementation of decisions
Art. 239a. [ Exception from non-execution of non-final decision] A non-final decision requiring a party to be enforceable under the enforcement procedure in the administration shall not be enforceable unless immediate enforceability has been given to the decision.
Art. 239b. [ Giving the rigour of immediate feasibility] § 1. A non-final decision may be given to the rigor immediately enforceability when:
(1) the tax authority has information which results in enforcement proceedings in respect of other monetary claims on the part of the party or
2) the party does not hold assets with a value corresponding to the amount of the tax arrears plus interest for the delay, on which one may establish a compulsory mortgage or a treasury pledge which would benefit from the priority of the satisfaction, or
3. the party shall carry out the tasks of disposing of assets of a significant value, or
4) the period until the limitation period of the tax liability expires is less than 3 months.
§ 2. The provision of § 1 shall apply if the tax authority is firm that the obligation resulting from the decision will not be executed.
§ 3. The immediate enforceability of the decision shall be given by the tax authority of the first instance by way of order.
§ 4. The decision on the provision of immediate enforceability serves the purpose of a complaint. The lodging of a complaint shall not suspend the execution of the decision.
§ 5. A maximum of immediate enforceability shall not shorten the time limit for payment resulting from a decision or a provision of law.
Art. 239c. [ Immediate enforceability of the security decision] The decision on collateral shall have immediate enforceability under the law, unless the security referred to in Article 4 has been adopted. 33d § 2.
Art. 239d. [ Decisions not subject to immediate enforceability] § 1. The immediate enforceability of the decision establishing or determining the amount of the tax liability, the amount of the tax refund or the amount of interest for the delay or the tax liability of the payer or the other person shall not be subject to immediate enforceability, a third party or an heir, within the scope of the application referred to in Article 14m § 3.
§ 2. [ 52] The immediate enforceability of a decision taken under Article 4 (1) shall not be required. 119a.
Art. 239e. [ Implementation of the final decision] The final decision shall be enforked unless its enforcement is withheld.
Art. 239f. [ Hold of final decision] § 1. The tax authority of the first instance shall suspend the execution of the final decision in the event of a complaint lodged with the administrative court until the decision of the administrative court has been legidated:
1) upon request, upon acceptance of the execution of the execution of the obligation resulting from the decision, together with the interest for the delay referred to in Article 33d § 2-to the extent of the security and for the duration of the security or
2) ex officio-after the final entry of the compulsory mortgage or the entry of the tax pledge using the priority of the satisfaction, which secured the execution of the obligation resulting from the decision together with the interest for the delay-up to the amount corresponding to value of the subject of a compulsory mortgage or a treasury pledge.
§ 2. The application referred to in § 1 point 1 shall be dealt with without undue delay, not later than within 14 days. Failure to do so at this time shall result in the suspension of the execution of the decision until delivery of the provision on the acceptance of the security, unless the reasons for failure to comply with the application have been caused by the party.
§ 3. In cases not covered by Article 1, the provisions of Article 1 of the Rules of 33d-33g shall apply mutatis mutandis.
§ 4. The decision to suspend the execution of the decision shall be made by the order for which the complaint is intended.
Art. 239g. [ Voluntary implementation of decisions by the parties] The cessation of the execution of a decision shall not deprive the party of the possibility of a voluntary execution
Art. 239h. [ Interest on arrears on cessation of execution of the decision] The cessation of execution of a decision shall not affect the payment of interest on arrears.
Art. 239i. [ Execution of a decision and a compulsory mortgage and a treasury statement] The establishment of a compulsory mortgage or a treasury lien does not constitute a decision.
Art. 239j. [ Application of chapter provisions to provisions] The provisions of this Chapter shall apply mutatis mutandis to the implementation of provisions.
Chapter 17
Reopening of the procedure
Article 240. [ Conditions for resumption of proceedings] § 1. A final decision shall be resumed on the final decision if:
1) the evidence, on the basis of which the facts relevant to the case were established, proved to be false;
2) the decision was issued as a result of the crime;
3) the decision was issued by the employee or the tax authority, which is subject to exemption pursuant to Art. 130-132;
4) the party did not, by its own fault, not participate in the proceedings;
5. the relevant new factual or new evidence on the date of the decision not known to the authority which issued the decision shall be brought to light;
6) the decision was issued without obtaining the required right of the position of another authority;
7) a decision has been given on the basis of another decision or court ruling, which was subsequently repealed, amended, quiesced or annulled in a manner that could affect the content of the decision;
8) has been issued on the basis of a provision, of which inconsistence with the Constitution of the Republic of Poland, the Act or the ratified international agreement has been held by the Constitutional Tribunal;
9) the ratified agreement on the avoidance of double taxation or another ratified international agreement to which the Republic of Poland is a party, affects the content of the decision issued;
10) the result of the concluded procedure of mutual agreement or arbitration procedure, conducted on the basis of a ratified double taxation agreement or other ratified international agreement to which the Rzeczpospolita is a party Poland, has an impact on the content of the decision;
(11) The decision of the Court of Justice of the European Union shall affect the content of the decision.
§ 2. If the falsification of proof or the commission of a criminal offence is obvious and the resumption of proceedings is necessary in order to protect the public interest, the proceedings for the reasons set out in § 1 point 1 or 2 may be resumed also before the release by a court of judgment declaring evidence of falsification of evidence or of committing a criminal offence.
§ 3. For the reasons set out in § 1 (1) and (2), the proceedings may also be resumed if the proceedings before the court cannot be initiated as a result of the passage of time or for other reasons, as defined by the law.
Article 241. [ Mode of reopening of proceedings] § 1. The resumption of proceedings shall take place at the request of the party.
§ 2. Reopening the procedure for the reason mentioned in art. § 240 § 1:
1. point 4 shall be made only at the request of the party submitted within one month from the day on which the communication of the decision is taken;
2. points 8 or 11 shall be made only at the request of the party lodged within one month of the entry into force of the decision of the Constitutional Tribunal or of the publication of the operative part of the decision of the Court of Justice of the European Union in the Official Journal. the European Union;
3. point 9 shall be made only at the request of the party.
Article 242. (repealed)
Article 243. [ Reopening of the procedure] § 1. In the event of the admissibility of the resumption of proceedings, the tax authority shall issue a decision to resume the procedure.
§ 1a. (repealed)
§ 2. The determination shall be the basis for the competent authority to proceed as to the reasons for the resumption and the resolution of the substance of the case.
§ 3. The refusal to reopen the proceedings shall be made by decision.
Article 244. [ Competent Authority] § 1. The competent authority in the cases referred to in Article 4 243 is the authority that issued the decision in the last instance.
(2) If the reason for the resumption of proceedings is the operation of the body referred to in paragraph 1, the revision of the procedure shall be decided by the higher authority, which shall at the same time designate the competent authority in the matters referred to in Article 1. 243 § 2.
§ 3. The provision of § 2 shall not apply to cases where the decision in the last instance was issued by the Minister responsible for public finance, the Director of the Treasury, the Director of the Customs Chamber or the local government of Appeal.
Article 245. [ Decision] § 1. The tax authority after the conduct referred to in Article Article 243 (2) gives a decision in which:
1) repeals, in whole or in part, the existing decision, if it finds the existence of the conditions laid down in the Article. 240 § 1, and in this respect adjudicate on the merits of the case or the subject of the proceedings in the case;
2) refuses to repeal the previous decision in whole or in part if it does not find the existence of the conditions laid down in Article 240 § 1;
3) refuses to repeal the previous decision in whole or in part if it finds the existence of the conditions laid down in the Article. § 240 § 1, but:
(a) only a decision concluding the substance of the case may be given as a result of the repeal, either as a previous decision, or
(b) the adoption of a new decision on the substance of the case could not be made due to the expiry of the time limits laid down in Article 4 (1) of 68, art. 70 or Art. 118.
§ 2. Refusing to repeal the decision in the cases mentioned in § 1 point 3, the tax authority in the decision shall determine the existence of the conditions laid down in the article. 240 § 1 and points out the circumstances preventing the decision from being abrogated.
Article 246. [ Hold decision execution] § 1. The competent tax authority on the resumption of proceedings shall withhold from its own motion, or on request, the enforcement of a decision if the circumstances of the case indicate the likelihood of the decision being repealed as a result of the resumption of the procedure
§ 2. The decision on the suspension of execution of the decision shall serve the purpose of the complaint, unless the order was issued by the Minister responsible for public finance, the Director of the Tax Chamber, the Director of the Customs Chamber or the Local Government of the College appeals.
Chapter 18
Annulment of the decision
Article 247. [ Conditions for annulment of the decision] § 1. The tax authority shall declare the validity of the final decision, which shall:
1) has been issued in violation of the provisions of the property;
2) has been issued without a legal basis;
3) was issued with a blatant violation of the law;
4. refers to a case already settled by another final decision;
5) has been referred to a person not party to the case;
6) was unenforceable on the day of its issue and its impracticality is of a lasting nature;
7) contains a defect which causes it to be invalid under the expressly mentioned provision of the law;
(8) in the event of its execution, would have caused an act in danger of punishment.
§ 2. The tax authority refuses to annul the decision if the issuing of a new decision on the merits of the case could not take place due to the expiry of the time limits laid down in the Article. 68, art. 70 or Art. 118.
§ 3. By refusing the annulment of a decision in the case referred to in § 2, the tax authority in the decision states that the decision contains the defects referred to in § 1 and indicates the circumstances which preclude the annulment of the decision.
Article 248. [ Proceedings for the annulment of a decision] § 1. The proceedings for the annulment of a decision shall be initiated ex officii or at the request of the party.
§ 2. The competent for the annulment of the decision shall be:
1) a higher level body;
2. the Minister responsible for public finance, the Director of the Tax Chamber, the Director of the Customs Chamber or the self-governing body of appeal, if the decision has been issued by that body;
3) the minister responsible for public finance, if the decision was issued by the director of the tax chamber or the director of the customs chamber, with the fact that in this case the proceedings can only be initiated from office.
§ 3. The decision on the annulment of the decision shall be made by decision.
Article 249. [ Expiration] § 1. The tax authority shall give a decision on the refusal to initiate proceedings for the annulment of a final decision, if, in particular, the following:
1) the request was lodged after the expiration of 5 years from the date of service of the decision or
2) the administrative court dismissed the complaint against the decision, unless the request is based on the article's transcript. 247 § 1 point 4.
§ 2. The circumstances referred to in paragraph 1 shall also be taken into account in relation to the initiation of proceedings.
Article 250. (repealed)
Article 251. (repealed)
Article 252. [ Hold decision execution] § 1. The tax authority, competent for the annulment of a decision, shall withhold from office or, at the request of the party, the enforcement of a decision if it is likely to be affected by one of the drawbacks listed in the Article. § 1.
§ 2. In order to withhold the execution of the decision, it serves the purpose of complaint.
Chapter 19
Repeal or amendment of a final decision
Article 253. [ Powers of the tax authority] § 1. The final decision, by virtue of which the party has not acquired the right, may be repealed or amended by the tax authority which issued it if it appeals for that public interest or the important interest of the taxpayer.
§ 2. (repealed)
§ 3. The authority referred to in paragraph 1 shall not be entitled to the authority of the local authority of the appeal.
§ 4. In the cases referred to in paragraph 1, the competent authority shall give a decision on the repeal or amendment of the decision so far.
Article 253a. [ Amendment or repeal of the decision] § 1. The final decision, by virtue of which the party acquired the right, may be waived or amended by the tax authority which issued it, if the special provisions do not oppose the repeal or amendment of such decision and speaks for that interest public or important interest of the party.
§ 2. Rules of Art. 253 (3) and (4) shall apply mutatis mutandis.
§ 3. The Authority may not issue a decision to the disadvantage of the party.
Article 253b. [ Exemption of application of the law] Art. 253 and art. 253a shall not apply to the decision:
1) setting out or determining the amount of the tax liability;
2) on the tax liability of the payers or the incents;
3) on the tax liability of third parties;
4. determining the amount of interest due for late payment;
5) the responsibility of the heir;
6) determining the amount of the tax refund.
Article 254. [ Change of final decision] § 1. A final decision, setting out or determining the amount of the tax liability for a given period, may be amended by the tax authority which issued it if, after its service, there has been a change in the factual circumstances affecting the finding or the determination of the amount of the undertaking and the effects of these circumstances have been governed by the tax laws in force at the date of the decision.
§ 2. The amendment of a final decision may concern only the period for which the amount of the tax liability has been fixed or determined.
Article 255. [ Decision Repeal] § 1. The tax authority of the first instance shall repeal the decision if it has been issued subject to completion by the party of the activities concerned and the party has not fulfilled it within the prescribed time limit.
§ 2. The tax authority repeals the decision in the form of a decision.
Article 256. [ Expiration] § 1. The tax authority shall refuse to initiate proceedings for the repeal or amendment of a final decision, if the request has been lodged after the expiry of a period of five years from the date of service.
§ 2. The term specified in § 1 shall also apply to the initiation of proceedings for the repeal or amendment of a final decision.
§ 3. The refusal to initiate the procedure referred to in paragraph 1 shall be made in the form of a decision.
Article 257. (repealed)
Chapter 20
Termination of the decision
Article 258. [ Conditions for revocation of decisions] § 1. The tax authority which issued the decision shall determine the expiry of the decision if:
1) has become objectionless;
2) has been issued subject to the completion by the party of the specified condition and the party has not complied with this condition;
(3) the party has failed to comply with the conditions governing the use of the relief provided for in that decision or in the provisions of the tax law;
(4) the party has not complied with the conditions governing the use of flat-rate taxation laid down in the tax law.
5) (repealed)
§ 1a. The tax authority of the second instance, which has stated the expiry of its decision, also states that the decision of the authority of the first instance should lapse.
§ 2. The tax authority shall determine the expiry of the decision by decision.
§ 3. In the cases referred to in paragraphs 1 (3) and (4), the decision determining the expiry of the decision shall have legal effect from the date of service of the decision which the expiry of which shall be declared.
Article 259. [ Termination of decision] § 1. In the event of a default of the deferred tax or tax arrears or the payment deadline for any of the instalments to which the tax or tax arrears have been distributed, the following shall be the case under the law of the expiry of the decision:
1. the deferral of tax or tax arrears, together with interest on arrears, in full;
2. on payment of payment of tax or tax arrears-in the instalment of the instalment not paid in due date.
§ 1a. In the event of a default of the payment of the three successive instalments for which the tax or tax arrears have been distributed, the decision to apply for instalments of all unpaid instalments shall be the subject of the right of the law.
§ 2. The provisions of § 1 and 1a shall apply, mutatis mutandis, to deferred or deferred payment of the duties of the payers or other persons and the interest on unregulated taxes on the date of the advance payment.
Art. 259a. [ Termination of the decision establishing the overpayment] The decision determining the overpayment of the tax shall expire on the date of service of the decision determining the amount of the tax liability, in respect of the same tax and for the same tax year or period of tax, issued by a procedure initiated at office.
Chapter 21
Liability of compensation
Article 260. [ Use of civil law provisions] The provisions of civil law shall apply to compensation for compensation.
Article 261. (repealed)
Chapter 22
Ordinal penalties
Article 262. [ Conditions for the imposition of the ordinal penalty] § 1. Party, agent of the party, witness or expert, who, despite the correct summons of the tax authority:
(1) they did not appear in person without a legitimate reason, even though they were obliged to do so, or
2) unreasonably refused or did not make, within the time limit set out in the call for explanations, testimonies, opinions, presentation of the subject of visual inspection, submission of translation of foreign language documentation or participation in another activity, or
(2a) they have unreasonably refused to show or have not submitted, within the prescribed period, the documents the obligation to hold under the law, the tax books, the accounting evidence underlying the records in those books, or
3. without the permission of that authority, they have left the place of the operation before the completion of the task
may be punished by order to $2800 [ 53] .
§ 1a. If the party is a legal person or an organizational unit without legal personality, the tax authority may punish the ordinal punishment of the person who, in accordance with the provisions concerning the clothing of a given legal person or of a non-personable legal entity legal is its statutory representation, a member of the body empowered to represent it or is authorised to conduct its affairs. The provisions of § 1 shall apply mutatis mutandis,
§ 2. The provision of § 1 shall apply mutatis mutandis to the person who has given his consent to the appointment of the expert.
§ 3. The provision of § 1 shall also apply to:
1) third parties, who are unreasonably refusing to show the object of the visual inspection;
2) participants of the hearing, who, through their improper conduct, hinder it from carrying out;
(3) persons to whom the taxable person has ordered the carrying out or the safekeeping of the tax books or of the documents underlying the records in those books (accounting offices), where those persons are unreasonably refusing to show or submit within the prescribed period the accounting or documents underlying the records in those accounts.
§ 4. The ordinal penalty referred to in paragraph 1 shall not apply if the action is subject to the consent of the party or another participant to the proceedings, and such consent has not been expressed.
§ 5. The order penalty shall be imposed in the form of an order to which the complaint is intended.
§ 5a. The date of payment of the order penalty shall be 7 days from the date of service of the order referred to in § 5.
§ 6. A tax authority which has imposed an ordinal penalty may, at the request of a punished, filed within seven days from the date of service of the order on the imposition of a ordinal penalty, be considered to be justified by the non-permanent or non-performance of the other obligations which the tax authority concerned has been subject to, Article 1, and to repeal the provision imposing a penalty.
Art. 262a. [ Increase of the amount] § 1. Amount referred to in Article 262 § 1, is subject to an increase in each year of an increase in the price of consumer goods and services in the first two quarters of a given year in relation to the same period of the previous year, and if the index is set to negative, the amount is not changed.
§ 2. Minister competent for public finance matters, in agreement with the President of the Central Statistical Office, announces, by means of the notice, in the Official Journal of the Republic of Poland "Monitor Polski", by 15 August of a given year, the amount, o The European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission and the European Commission on
Article 263. [ Powers of the tax authority] § 1. The imposition of an ordinal penalty and of its repeal shall be decided by the tax authority before which the proceedings are pending.
§ 2. In order to refuse the revocation of the sentence, the complaint shall be entitled to a complaint.
§ 3. The punishment of the order penalty does not preclude the possibility of being applied to an expert witness or expert of coercive measures provided for in specific provisions.
§ 4. The provisions of Article 4 68 § 1 and art. 70 shall apply mutatis mutandis to ordinal penalties.
Chapter 23
Costs of proceedings
Article 264. [ Charging costs of the State Treasury or local government] Unless otherwise provided, the costs of the proceedings before the tax authorities shall be borne by the State Treasury, voivodship, district or municipality.
Article 265. [ Components of the costs of conduct] § 1. The costs of the proceedings include:
1) the travel expenses and other claims of witnesses, experts and interpreters, determined in accordance with the provisions of Chapter 2 of Title III of the Act of 28 July 2005. with legal costs in civil matters (Dz. U. of 2014 items 1025, with late. zm.);
2) the costs referred to in point 1, related to the personal participation of the party, if the proceedings have been initiated ex officio or when the party has been wrongly called to appear;
2a) the costs related to the personal residency of the party outside the area of the voivodship in which he resides or resides, and the costs of residency related to the party's use of the right of access to the case file, if the proceedings were initiated ex officii by the tax authority which is not competent locally or is designated on the basis of Article 18c, determined in accordance with the provisions contained in Chapter 2 of Title III of the Act of 28 July 2005. the court costs in civil matters;
2b) [ 54] costs related to the personal participation of the party outside the area of the voivodship in which he resides or is staying, and the costs of the proceedings related to the party's use of the right to review the case, if the proceedings are carried out in the case, o Article 2 119g § 1, determined in accordance with the provisions contained in Chapter 2 of Title III of the Act of 28 July 2005. the court costs in civil matters;
(3) the remuneration of experts and interpreters;
(4) costs of visual inspection;
(5) the costs of service of official letters;
6) the costs of establishing and representing a temporary representative of a special representative.
§ 2. The tax authority may also charge other expenses directly connected with the settlement of the case.
Article 266. [ Reimbursement of costs of proceedings] § 1. The tax authority, upon request, shall reimburse the costs of the proceedings referred to in art. 265 § 1 points 1 to 2a.
§ 2. The request for reimbursement of travel expenses should be reported to the tax authority, which conducts the proceedings, before the decision on the case, under the rigorous loss of the claim.
Article 267. [ Charging costs] § 1. The parties shall bear the costs of:
1) which have been incurred in its interest or at its request, and not result from the statutory duty of the bodies conducting the proceedings;
(1a) the appearance of participants in proceedings for a trial which has not been held as a result of an unjustifiable failure of the party which submitted the request for a hearing;
1b) translation into the Polish language of the documentation submitted by the site;
2) (repealed)
3) the drawing up of copies or copies referred to in art. 178;
4) provided by separate provisions;
5) arising out of her guilt, and in particular the costs:
(a) referred to in Article 268,
(b) resulting from the concealment or failure to provide evidence within the prescribed time limit,
(c) resulting from the submission of explanations or statements that are incompatible with the truth.
§ 1a. The costs of the establishment and operation of a lawyer, legal counsel or tax adviser established by the temporary agent of particular shall be borne by the State Treasury.
§ 2. In justified cases, the tax authority may request the party to make an advance payment in a certain amount to cover the costs of the proceedings.
Article 268. [ Additional costs] § 1. Person who, by failure to comply with the obligations referred to in Article 262 § 1, caused the additional costs of the proceedings, can be charged with these costs.
§ 2. If the additional costs resulted in several persons, they correspond jointly and severally.
§ 3. The additional costs of the proceedings shall be ordered in the form of an order for which the complaint is intended.
§ 4. The provisions of paragraph 3 shall not apply in the event of the repeal of the order.
Article 269. [ Fixing the costs of the procedure] § 1. The tax authority shall determine, by way of order, the costs of the proceedings which are required to be borne by the party and the time limit and manner of their payment.
§ 2. The tax authority shall depart from the determination of the costs of the proceedings if it is established that the expenditure on the proceedings for their determination and collection costs does not exceed four times the cost of the tax.
Article 270. [ Mortification and distribution of costs] § 1. The tax authority shall, at the request of the person concerned, in the case justified by its important interest or public interest, distribute the costs of the proceedings to the instalment or to remit in whole or in part.
§ 2. Rules of Art. 67b (1) (1) and (2) shall apply mutatis mutandis.
Art. 270a. [ Reimbursement of costs] In the case of the costs of the proceedings, the order for which the complaint is intended shall be issued.
Art. 270b. [ Delegation] The Minister responsible for public finance shall determine, by way of regulation, the amount of the copy fee and the copy of the documents, bearing in mind the estimates of the work involved and the costs of the materials used.
Article 271. [ Enforcement of costs] § 1. The costs of the proceedings shall be subject to enforcement of enforcement proceedings in the administration.
§ 2. Rules of Art. 68 § 1 and art. 70 shall apply mutatis mutandis to the costs of the proceedings.
CHAPTER V
Check Actions
Article 272. [ First Instance Authorities check] Tax authorities of the first instance, subject to Art. 272a, they shall carry out checks aimed at:
1) check the timeliness:
(a) to declare,
(b) the payment of taxes, including those charged by the payers and the incents;
2) the statement of the formal correctness of the documents mentioned in point 1;
3. establishment of the facts to the extent necessary to establish compliance with the documents presented;
4) verification of the expenses incurred by the taxable person and obtained income (income) taxed or income (income) not taxed-to the extent necessary to disclose the taxable amount of the income not covered by the coverage of the leaked sources or sources from undisclosed sources;
5) verification of the data and documents presented by the taxpayers making the tax registration.
Art. 272a. [ Check Actions] Minister responsible for public finances or the tax authority authorised by the Minister responsible for public finances in exchange with the Member States of the European Union of information on the tax on goods and services, makes check-in operations for documents submitted to that authority.
Article 273. (repealed)
Article 274. [ Revise declaration] § 1. Where it is found that the declaration contains accounting errors or other obvious errors or that it has not been complied with in accordance with the agreed requirements, the tax authority shall, depending on the nature and extent of the deficiencies:
1) corrects the declaration by making the relevant amendments or additions, if the change in the amount of the tax liability, the amount of overpayment, the amount of the tax refund or the amount of the excess tax to be transferred or the amount of the loss as a result of this correction did not exceeds the amount of PLN 5000;
2. asks the declarant to correct it and to provide the necessary explanations, indicating the reasons for which the information contained in the declaration is questioned.
§ 2. Tax authority:
1) authenticates a copy of the revised declaration referred to in § 1 point 1;
(2) serve the taxable person a certified copy of the revised declaration, together with any information relating to the correction of the declaration of change in the amount of the tax liability, the amount of the overpayment or refund of the tax or the amount of the excess tax to be transferred, or the amount of the loss, or information about the absence of such changes, and an indication of the right to object.
§ 3. The taxable person may object to the correction referred to in paragraph 1 (1) to the authority which makes the correction within 14 days of the date of service of the authenticated copy of the revised declaration. The lodging of the opposition shall cancel the correction.
§ 4. In the event of a failure to object within the time limit, the correction of the declaration referred to in paragraph 1 (1) shall have legal effect as the correction of the declaration by the taxable person.
§ 5. The provisions of paragraphs 1 to 4 shall apply mutatis mutandis to the declarations made by the payers or by the incassation and to the annexes to the declaration.
§ 6. The provisions of paragraphs 1 to 4 shall apply mutatis mutandis to the declarations made by the taxable person, the payer or the inerent by means of electronic means of communication.
Article 274a. [ Clarification Request] § 1. The tax authority may request that an explanation be provided on the reasons for the failure to submit a declaration or call for it to be submitted if the declaration has not been made in spite of such an obligation.
§ 2. In case of doubt as to the correctness of a complex declaration, the tax authority may request, within the time limit set, the necessary clarification or completion of the declaration, indicating the reasons for giving doubt the accuracy of the data contained therein.
Article 274b. [ Extension of time limit] § 1. If the examination of the validity of the tax reimbursement requires an extension of the tax refund due to separate provisions, the tax authority may decide to extend that period until the completion of the action. to check.
§ 2. The order referred to in § 1 serves the purpose of complaint.
Article 274c. [ Document Check] § 1. The tax authority, in connection with tax proceedings or tax control, may request a taxable person performing an economic activity from the counterparties:
1) the presentation of documents, in the scope of the proceedings or the control of the taxable person, in order to verify their correctness and reliability;
2. the transfer, by means of electronic communication or on an IT data medium, an exposition from the tax books and accounting evidence stored in an electronic form corresponding to the logical structure referred to in art. 193a § 2, if the taxpayer's contractor carries out tax books using computer programs; the provision of art. 168 § 3a (1) shall apply mutatis mutandis.
§ 1a. A protocol shall be drawn up from the checking operations of the taxable person's counterparty.
§ 1b. The operations referred to in paragraph 1 (2) of the taxable person's counterparty shall be carried out at their own expense.
(2) If the place of residence, the place of residence or the place of business of the counterparty of the taxpayer is outside the area of operation of the body conducting the proceedings or the check, the examination activities referred to in § 1 shall, upon request of that authority, be The competent authority may also carry out the competent authority.
Article 275. [ Confirmation of the right to tax relief] § 1. Where it is apparent from a complex declaration that the taxable person has exercised his tax credits, the tax authority may ask him to show the documents or to submit photocopies of the documents of which he or she has been possession by the taxable person, in the case referred to in time, requires a rule of law.
§ 2. Banks, at the request of the chief of the tax office or the head of the customs office, shall be obliged to draw up and provide information on the events constituting the basis for the use of tax credits by the taxpayer, if they are shown in a declaration made by the taxable person.
§ 3. The provision of § 2 shall also apply to insurance undertakings, investment funds and voluntary pension funds, in respect of the individual pension accounts to be carried out and the individual accounts of the pension insurance, and to the brokerage houses, banks carrying out brokerage activities, companies of investment funds, managing ASI within the meaning of the Act of 27 May 2004. o Investment funds and the management of alternative investment funds (Dz. U. of 2014 items 157, of late. zm.) and cooperative savings banks.
§ 4. To the information referred to in paragraphs 2 and 3, the provision of art. 82 § 4 shall apply mutatis mutandis.
Article 276. [ Residential housing] § 1. The tax authority may, with the consent of the taxable person, make a visual inspection of the dwelling or part of the dwelling where it is necessary to verify the conformity of the facts with the data resulting from the declaration and the other documents proving the expenditure incurred for housing purposes.
§ 2. In the case referred to in paragraph 1, the employee of the tax authority, in consultation with the taxable person, shall fix the time limit for the performance of the visual inspection. The approval of the taxable person to determine the term of the visual inspection shall be entered in the file.
§ 3. If a dwelling is not made available within the agreed time limit, the tax authority may set a new deadline for the visual inspection.
§ 4. An employee of the tax authority shall draw up a record of the visual inspection carried out, which shall be attached to the file.
§ 5. The provisions of paragraphs 1 to 4 shall apply mutatis mutandis in the case of a taxable person benefiting from an investment allowance.
Article 277. [ Application of provisions of the Act] The provisions of Article 4 274-276 shall apply mutatis mutandis in the event of the submission of a declaration or an application for a refund of the tax.
Article 278. [ Exclusion of the Head of the IRS] In the event of the exclusion of the tax authority from carrying out the checking operations, the declaration shall be made to the tax authority subject to the exemption. That authority shall forward the declaration to the authority designated to carry out the checks, leaving a copy of it.
Art. 278a. (repealed)
Article 279. (repealed)
Article 280. [ Application of provisions of the Act] In cases not covered by this chapter, the provisions of Article 4 shall apply mutatis mutandis. 143, art. 193a and Chapters 1-3a, 5, 6, 9, with the exception of Article 171a, Chapters 10, 14, 16, 22 and 23 of Chapter IV.
CHAPTER VI
Tax control
Article 281. [ First Instance] § 1. The tax authorities of the first instance shall, subject to § 3, carry out tax control in taxable persons, payers, incendants and legal successors, hereinafter referred to as 'controlled'.
§ 2. The purpose of the tax control is to verify that the controlled discharge of obligations under the tax law is carried out.
§ 3. The Minister responsible for public finance shall carry out a tax check to verify the application of the method of determining the transaction price between related parties.
Article 281a. (repealed)
Article 282. [ Audit Take Mode] The tax control is taken from office.
Article 282a. [ Relaunch of Tax Control] § 1. In the case of cases resolved by decision of the final tax authority, the tax control may not be reopened, subject to § 2.
§ 2. The provision of § 1 shall not apply if the tax control is necessary for the conduct of the proceedings in:
(1) the annulment, revocation, repeal or amendment of a final decision or a resumption of proceedings in a final decision;
2) a connection with the annulment or annulment of the decision by the administrative court;
3) a statement of overpayment.
Article 282b. [ Notice of intention to initiate a tax control] § 1. The tax authorities shall notify the audit authority of the intention to initiate the tax control, subject to the provisions of Article 4 (1) 282c.
2. The control shall be initiated not earlier than 7 days and not later than 30 days after notification of the intention to initiate the control. If the check is not initiated within 30 days of the date of notification of the notice, the initiation of an inspection shall require a re-notification.
§ 3. The initiation of an inspection within 7 days from the date of notification of the notification shall require the consent or the request to be controlled. In the event of consent or of the submission of an application, the inspection orally shall be endorsed.
§ 4. The notice of intention to initiate the tax control shall include:
1. designation of the authority;
2. the date and place of issue;
(3) a controlled designation;
4) an indication of the scope of the
5) instructing the right to lodge a correction of the declaration;
6) the signature of the person authorised to notify, and if the notice was issued in the form of an electronic document-a secure electronic signature verified by means of a valid qualified certificate or signature confirmed with a trusted profile ePUAP
§ 5. The Minister responsible for public finance will determine, by means of a regulation, a model notice of the intention to initiate tax control, taking into account the elements of the notification referred to in paragraph 4, and the possibility of giving consent to the initiation of an inspection or a request for an inspection to be initiated within seven days of the date of notification of the notice.
Article 282c. [ No notice of intention to initiate tax control] § 1. It shall not be notified of the intention to initiate a tax check if:
1. control:
(a) it concerns the validity of the refund of the tax or refund of input tax within the meaning of the provisions on tax on goods and services,
(b) to be initiated at the request of the body conducting the preparatory proceedings for a criminal offence or a treasury offence,
(c) it concerns the taxation of uncovered revenue in undisclosed sources or originating from undisclosed sources,
(d) relates to an undeclared business activity,
(e) it is to be taken on the basis of information obtained on the basis of anti-money laundering and terrorist financing rules,
(f) it shall be initiated in accordance with the procedure referred to in Article 3. 284a § 1,
(g) it is ad hoc for the recording of turnover by means of a cash register, the use of a register register or a physical inventory,
(h) relates to the extraction of certain copalines,
(i) it is ad hoc to check the conditions for suspending economic activities;
2. the tax authority shall have information from which it is based that it is controlled:
a) was legally sentenced in the Republic of Poland for committing a tax crime, a crime against the economic defence, a crime of the Act of 29 September 1994. of accounting (Dz. U. of 2013 r. items 330, of late. (b) or misconduct involving obstruction of control; in the case of a legal person, this condition applies to any member of the management board or management person and, in the case of companies without legal personality, to any member of the Board,
(b) is obliged to carry out enforcement proceedings in the administration,
(c) there is no place of residence or address of the place of establishment or service of the letters to the addresses given has been ineffective or obstructed.
§ 2. Paragraph 1 (1) shall also apply where necessary to extend the scope of the control to other accounting periods, in view of irregularities detected as a result of the control activities already carried out.
§ 3. After the initiation of the check, it shall inform the audited cause of the failure to notify the intention to initiate the check.
Article 283. [ Authority issuing authority to carry out tax inspection] § 1. The tax control shall be carried out on the basis of a imitated authorisation granted by:
1) the chief of the tax office or the deputy head of the tax office, the staff of the treasury of the treasury, serving the chief of the tax office;
1a) the head of the customs office or the person replacing the customs office of the customs office-customs officers and the employees of that office;
2) Mayor, Mayor (President of the City), Starosti or Marshal of the Province, Mayor (President of the City), Starosti or Marshal of the Province or the Treasurer of the Local Government Unit-employees of the municipal office (cities), old age or the Marshal's Office;
3) the Minister responsible for public finance, or a person replacing the Minister responsible for public finance, the staff of the office serving the Minister.
§ 2. The authorisation to conduct the tax audit shall include:
1. the designation of the body, the date and place of issue;
1a. an indication of the legal basis;
2) the name and name of the controlling (controlling);
3) the number of the inspection service (inspection);
(4) the controlled designation;
5. determination of the scope of the inspection
6. the start date and the expected date of completion of the inspection;
(7) the signature of the person granting the authorisation, stating his position or function;
8) lecture on the rights and obligations controlled by the provisions of this chapter.
§ 3. The Minister responsible for public finance shall determine, by means of a regulation, a model of imitated authorization to carry out a tax check, taking into account the elements of the authorisation referred to in paragraph 2.
§ 4. An authorisation which does not comply with the requirements referred to in paragraph 2 shall not constitute a basis for carrying out an inspection.
§ 5. The scope of the checks shall not exceed the scope indicated in the authorisation.
Article 284. [ Initiation of tax control] § 1. Initiation of tax control, subject to § 3 and art. 284a § 1, effected by the service of a controlled authorisation to carry out its operation and the presentation of a service card. A controlled agent shall be required to establish a proxy in the event of his/her absence at the time of the check, if he has not established a general or specific representative.
§ 2. If a controlled legal person or an organizational unit without legal personality is controlled, the authorisation shall be served and the official identity of the member of the management board, the partner or any other person authorised to represent shall be served. the controlled or the conduct of its affairs (the representative of the controlled).
§ 2a. If the establishment of a foreign entity is controlled, the authorisation shall be served and it proves to be the official identity of the person in fact directing, supervising or representing the activity carried out in the territory of the Republic of Poland.
3. In the event of impossibility to initiate the inspection in the mode indicated in § 1-2a due to the absence of the controlled, representative of the controlled or proxy, the controlling representative shall call for the controlled, representative of the controlled or proxy to appear in the seat of the tax authority the following day after 7 days from the date of notification of the call.
§ 4. In the event of failure of the requested person, within the time limit referred to in paragraph 3, the check shall be deemed to have been initiated on the date of expiry of that period. In this case, the authorisation for inspection shall be effected without delay when that person becomes at the place of inspection.
§ 5. In the absence of control activities on account of the absence of the controlled, representative or representative, in particular where access to the documents relating to the subject of control is not ensured, the control shall be suspended Until such time as these steps are possible.
§ 5a. (repealed)
§ 6. The period of suspension referred to in paragraph 5 shall not be included in the duration of the checks.
Article 284a. [ Immutable control] § 1. A tax check may be initiated upon presentation of a service card controlled when the control activities are necessary to counteract the commission of a treasury offence or treasury offense or to secure evidence of its committment.
§ 1a. In the event of a controlled absence, a controlled representative or a proxy, a tax check may be initiated upon presentation of a service card to a controlled worker who may be considered to be the person referred to in art. 97 of the Civil Code, or in the presence of a referred witness, to which a public officer should be, but not a staff member of the authority carrying out the inspection.
§ 2. In the cases referred to in paragraphs 1 and 1a, the delay shall be effected without undue delay, but not later than three working days from the date of the initiation of the checks, to serve the authorisation to carry out the checks.
§ 3. The documents from the control activities carried out in breach of the obligation referred to in § 2 shall not constitute evidence in the tax proceedings.
§ 4. (repealed)
§ 5. The tax authority may suspend tax control if, within 30 days of the date of its initiation, identification of the controlled is not established.
§ 5a. Suspended tax control can be made at any time when identification of the controlled data is established.
§ 5b. The suspended tax control shall be remitted if, within five years from the date of issue of the suspension order, the identity of the controlled shall not be established.
§ 5c. The provisions of § 5-5b do not apply to a controlled entrepreneur.
§ 6. The order for the suspension of checks and the order for the remission of checks shall be left in the file.
Article 284b. [ Extension of the deadline for completion of the inspection] § 1. The check shall be completed without undue delay, but not later than the time limit indicated in the authorisation referred to in Article 4. 283.
§ 2. Any failure to complete the checks within the time limit indicated in the authorisation referred to in Article 283, the controlling company is obliged to notify the audit in writing, giving reasons for the extension of the deadline for completion of the audit and indicating a new deadline for completion of the audit.
§ 3. The documents relating to the checking operations carried out after the expiry of that period shall not constitute evidence in the tax proceedings, unless a new date for the completion of the checks has been indicated.
Article 285. [ Control Actions] § 1. Control activities shall be carried out in the presence of a controlled, representative or representative, unless the controlled resignation of the right to participate in the control activities is carried out.
§ 2. The statement of cancellation of the right to participate in the control activities shall be submitted in writing. In the event of a refusal to make a declaration, the auditor shall endorse the relevant annotation by joining the protocol.
§ 3. Where, in the course of a controlled inspection, a controlled representative or a representative is absent but not authorised to participate in the control activities, the control activities may be carried out in the presence of other persons whom the control of the control or the control of the agent is entitled to Article 284a § 1a.
Art. 285a. [ Conducting control tasks] § 1. Inspection activities shall be carried out at the controlled premises, in another place of storage of the records, and in the places associated with the activity and during the hours of its operation, and in the case of shortening in the course of time control activities-control activities can be carried out for 8 hours a day. Where the tax books are held or held outside the controlled, controlled by a controlling request, access to the books at its premises or at the place of establishment or storage, if any, is to be ensured. their on-premise makes it possible to significantly impede the conduct of controlled day-to-day operations.
§ 2. The provision of § 1 shall also apply where a controlled operation is carried out in a dwelling.
§ 3. (repealed)
§ 4. (repealed)
Article 285b. [ Control activities at the headquarters of the tax authority] Control or individual control activities with the consent of the controlled may also be carried out at the headquarters of the tax authority, if this can improve the control or controlled resignation from participation in the control activities.
Article 286. [ Auditor authority] § 1. The inspection, to the extent of the authorization, shall in particular be entitled to:
1) entrance to the ground and to buildings, premises or other premises of the controlled;
2) entrance to the dwellings in the case referred to in art. 276 § 1;
(3) requests for the presentation of the assets to be checked and the inspection of the property to be checked;
4) requests for the provision of files, books and any documents relating to the subject of inspection and to the drawing up of copies, copies, extracts, notes, printouts and documented download of data in electronic form;
5) collect other necessary materials in the area covered by the control;
6) securing the collected evidence;
7) the legitimacy of persons in order to establish their identity, if this is necessary for the needs of control;
8) the request to carry out an inventory by nature;
9) interrogation of witnesses, controlled and other persons mentioned in art. § 4;
10) consult the experts.
§ 2. The controversial may request the issue, for the duration of the inspection, for the receipt:
1) samples of goods;
2) the act, books and documents referred to in § 1 point 4:
(a) in the event of a reasonable suspicion that they are unreliable, or
(b) where the taxable person does not provide the control of the conditions for carrying out the inspection activities relating to the examination of the dossier, and in particular does not make it available to control the premises itself and the place where the documents are stored.
§ 3. Review of the files of the preparatory and judicial proceedings, the files of court cases, as well as documents containing classified information or professional secrecy, and the drawing up of their writings and notes, shall be subject to the observance of the relevant provisions.
Article 286a. [ Authorities Help] § 1. The inspection may, in the event of a legitimate need to call, in urgent cases also orally, assist the Police, Border Guard or Municipal Guard (municipal), if it is to resist or obstruct the performance of the action. control, or seek their assistance, where there is a reasonable presuming that such resistance may be encountered. If the resistance places a soldier active in the military service, the control officer shall call upon the competent military authority, unless the delay is in danger of thwarting the control activities and there is no military authority on the ground.
§ 2. The bodies mentioned in § 1 may not refuse to grant the assistance or assistance.
§ 3. The Minister for Internal Affairs, in consultation with the Minister of National Defence, will determine, by means of a regulation, the detailed scope of the duties of the assisting authorities or assisting in the exercise of control activities, the mode of granting assistance or assistance, documentation of assistance or assistance and property of local authorities to provide assistance or assistance.
§ 4. When issuing the Regulation referred to in paragraph 3, account shall be taken in particular of the differentiation of the responsibilities of the granting authorities depending on the way in which resistance is made.
Article 287. [ The duties of the controlled, its employee and the person in control of the controlled] § 1. The controlled, its staff member and the person who is in control of the controlled shall be required to carry out the activities referred to in Article 4. 286, in particular:
1) to enable, free of charge, filming, photographing, making sound recordings and perpetuating the facts by means of other information media, if the film, photograph, recording or information recorded on another medium can constitute evidence or contribute to the fixation of the evidence in the matter under scrutiny;
2) present, at the request of the inspection, the translation into the Polish language prepared in the language of the foreign documentation concerning the matters being checked;
3) transmit, by means of electronic communication or on IT data medium, an extract from the tax books and the accounting evidence stored in an electronic form corresponding to the logical structure referred to in art. 193a § 2, if the controlled runs of tax books using computer programs; the provision of art. 168 § 3a (1) shall apply mutatis mutandis.
§ 2. The activities referred to in § 1 (2) and (3) are to be carried out at their own expense.
§ 3. It is the responsibility of the audited subject to provide all explanations concerning the subject matter of the inspection, to provide the controller with the documents requested and to provide the controller with the conditions for the operation and, where possible, to make it available to the public. room and place to store documents.
§ 4. A controlled representative, an employee and a person working with a controlled person shall be required to provide explanations concerning the subject matter of the inspection, to the extent that they result from the tasks or tasks involved.
§ 5. The inspection bodies shall be entitled to enter the territory of the controlled undertaking and to move on that territory on the basis of a service card without the need to obtain a permit, and shall not be subject to a personal review as provided for in the Rules of Procedure of the European Union of this unit; however, they are subject to the safety and occupational health rules of the controlled entity.
Article 288. [ Right of access to premises, building or controlled dwelling] § 1. The control shall have access to an area, a building or a dwelling controlled in order to:
1) make a visual inspection if:
(a) they have been designated as a place of business or as a controlled place of business,
(b) it is necessary for the establishment or determination of the tax liability or the taxable amount,
(c) it is necessary to verify the fact that the housing expenditure has been incurred in order to benefit from the tax relief;
2) make a visual inspection and search of dwellings, other premises or goods, if the information about the conduct of undeclared business activity is carried out, or where there are stored items, books tax, file or other documents which may affect the determination of the existence of a tax obligation or the determination of the amount of the tax liability.
§ 2. The tasks listed in § 1 item 2 of the tax authority shall be carried out by the authorized employees of the tax authority upon request of the tax authority, the consent of the district attorney. Before proceeding with these controlled operations, it appears that the procurator's order for consent is not taken into account. The provisions of the Code of Criminal Procedure for searches relating to the Police shall also apply to the inspection. A protocol shall be drawn up for those activities, which shall require the approval of the prosecutor. In the event of refusal of the protocol, the materials and information collected in the course of the operation shall not constitute evidence in the tax proceedings.
§ 3. The operations referred to in paragraph 1 (1) shall be carried out with the consent of the controlled. In the absence of such consent, the provision of § 2 shall apply mutatis mutandis.
§ 4. Where the immovable property or parts thereof or items are in the possession of third parties, those persons shall be required to make them available, in order to search or to check, at the request of the tax authority. The provisions of paragraphs 2 and 3 shall apply mutatis mutandis.
Art. 288a. (repealed)
Article 289. [ Controlled notice] § 1. The checked shall be notified of the place and date of the proof of the testimony of the witnesses or experts at least three days before the date of their carrying out, and the proof shall be furnished not later than immediately before taking such action.
§ 2. The provision of § 1 shall not apply if the controlled is absent, and the circumstances of the case justify the immediate execution of the proof.
Article 290. [ Audit Log] § 1. The audit control course shall be documented in the minutes. In addition, the factual situation may be established by means of an image and sound recording apparatus or data media.
§ 2. The control protocol shall include in particular:
1. an indication of the controlled;
(2) an indication of the inspection persons;
3) the definition of the subject matter and scope of control
4) determination of the place and time of the inspection;
5) a description of the factual arrangements made;
6) documentation on the evidence carried out;
6a) the legal assessment of the matter under scrutiny;
7) an instruction on the right to submit reservations or explanations and to the right to make a correction of the declaration;
8) instruct of the obligation to notify the tax authority by the controlled of any change of its address made within 6 months from the date of completion of the tax check, if the irregularity was revealed during the tax check, and the consequences of failure to comply with this obligation.
§ 3. (repealed)
§ 4. The Annex to the audit protocol shall be the protocols of the acts referred to in Article 4. 289 § 1.
§ 5. The audit protocol may also include arrangements for examining the accounts as provided for in the Article. 193. In this case, a separate protocol for the examination of the accounts referred to in Article shall not be drawn up. 193 § 6.
§ 6. The protocol shall be drawn up in duplicate. One copy of the control protocol of the inspection service, excluding photocopies, copies and printouts attached to the protocol, of the files, books and other documents made available by the controlled by the controlling, by making this mention in the audit protocol.
Article 290a. [ Delegation] The Minister responsible for public finance, in consultation with the Minister of Justice and the Minister responsible for computerisation, shall, by means of a regulation, determine how to secure, restore and use the evidence persisted in by means of image and sound recording apparatus or data media, taking into account the types of external factors the operation of which may result in damage or damage to the evidence, the presence of the representative of the inspection body during their recovery, the form of the marking of the evidence and the filing of the Recovery and use of proof.
Article 290b. [ The local authority of the inspecting authority] § 1. In the event of an audit finding that the inspecting authority was not competent at the time of the initiation of the inspection, the inspection authority shall draw up a protocol from the control activities. The actions undertaken in the initiated tax control remain in force.
The protocol shall be drawn up in triplicate, one copy of the control protocol to be served under the control and the other shall be transmitted to the tax authority with the competent authority in the case.
§ 3. The provisions concerning the control protocol shall apply mutatis mutandis to the control protocol, except for the Article. 290 § 2 points 6a and 8.
Article 291. [ Auditing completed] § 1. A controlled, which does not agree with the findings of the Protocol, may, within 14 days of the date of its notification, provide a reservation or an explanation, indicating at the same time the relevant conclusions of proof.
§ 2. The controversial shall be obliged to consider the reservations referred to in § 1 and within 14 days from the date of their receipt to notify the controlled of the manner of their handling, indicating in particular, which reservations have not been taken into account, together with the factual and legal justification.
§ 3. Where explanations or reservations are not made within the time limit laid down in paragraph 1, it shall be deemed not to contest the findings of the checks.
§ 4. The audit shall be completed on the date of service of the audit protocol.
Article 291a. [ Simultaneous control] § 1. The Minister responsible for public finance may agree with the foreign authorities to carry out simultaneous controls.
§ 2. The Minister responsible for public finance, acting in a foreign power to carry out simultaneous controls, gives reasons for the initiation of such a check and the time taken to carry out such checks.
§ 3. Where the foreign authority has requested that simultaneous control be carried out, the Minister responsible for public finances shall confirm the accession to the inspection or refuse to carry out the checks, on the grounds that the reason for refusal is justified.
Article 291b. [ Obligation of notice of change of address] Where irregularities have been revealed during the tax check, the obligation to notify the tax authority of any change to its address made within 6 months from the date of completion of the tax check shall be notified to the tax authority. In the event of failure to comply with this obligation, the decision to initiate the tax procedure shall be deemed to have been delivered at the present address.
Art. 291c. [ Control of the economic activities of the taxable person] The provisions of Chapter 5 of the Act of 2 July 2004 shall apply to the control of the economic activity of the taxable person. about the freedom of economic activity.
Art. 291d. [ The absence of a proxy at the place of inspection] § 1. The controlled provisions shall apply mutatis mutandis to the inspected representative or representative, with the exception of Article 282c § 1 pt. 2 and art. 291b.
§ 2. If the proxy is absent from the place of control, while it is present controlled, the letters shall be served to the inspected and the control activities shall be carried out in the presence of the controlled.
Article 292. [ Application of provisions of the Act] In cases not covered by this chapter, the provisions of Article 4 shall apply mutatis mutandis. 102, art. 135, art. 138, art. 139 § 4, art. 140 § 2, art. 141 and art. 142, the provisions of Chapters 1, 2, 3a, 5, 6, 9-12, excluding Art. 171a, Chapters 14, 16, 22 and 23 of Chapter IV.
CHAPTER VII
Treasury secrecy
Article 293. [ Data covered by the Treasury] § 1. The individual data contained in the declaration and other documents submitted by taxable persons, payers or incents shall be covered by the treasury secrecy.
§ 2. The provision of § 1 shall also apply to the data contained in:
1) tax information provided to tax authorities by entities other than those mentioned in § 1;
2) acts documenting the revalidation activities;
3) acts of tax proceedings, tax control and acts of proceedings in matters of treasury crime or treasury offences;
4) the accounting records of the tax authority;
5) information obtained by tax authorities from banks and from other sources than those mentioned in § 1 or in point 1;
6) the information obtained in the course of the proceedings concerning the conclusion of the agreements referred to in Chapter IIa.
Article 294. [ Entities required to comply with Treasury secrecy] § 1. The following shall be required for the observance of the tax secrecy:
1) the employees of the treasury chambers;
(1a) customs officers and staff of customs offices and chambers of customs;
2) the mayor, the mayor (city president), the governor, the marshal of the voivodship and the staff of the offices serving them;
(3) the members of the local members of the Board of Appeal, as well as the staff of the offices of those colleges;
4) Minister responsible for public finance and staff Ministry of Finance [ 55] ;
5) persons holding an internship, a professional practice or a student in a office serving the Minister responsible for public finance or other tax authorities;
6. representatives of foreign power residing in the offices of the tax authorities, present in the course of tax proceedings or present in the course of the audit activities, in connection with the exchange of information;
7) [ 56] the Council members.
§ 2. The persons mentioned in § 1 shall be obliged to submit in writing the vows of the following contents:
" I promise that I will abide by the secrecy of the treasury. I declare that I am aware of the criminal liability provisions for disclosure of the treasury secret. "
§ 3. [ 57] The retention of treasury secrecy shall also apply after the establishment of employment, the termination of the internship, or the practice, or after the termination of membership of the Council.
§ 4. Other persons to whom information covered by the tax secret are made available shall also be required to comply with the tax secrecy, except where such disclosure is permitted by the law.
§ 5. The provisions of § 4 shall not apply to persons covered by information covered by the obligation of tax secrecy.
Article 295. [ Access to information] In the course of tax proceedings, access to information from a bank or other financial institution, as well as information obtained from a bank or other financial institution located in the territory of the Member States of the European Union, have:
1. the customs officer or employee, who shall deal with the case, their superiors, the chief of the tax office, the chief of the customs office, the director of the tax chamber, and the director of the customs chamber;
2. the bodies and staff of the bodies referred to in Article 305c, competent in the area of providing and practicing information.
Art. 295a. [ Access to information] In the course of the proceedings concerning the conclusion of the agreements referred to in Chapter IIa, access to the information provided by the undertakings in this proceeding shall be made available to the worker, his manager and the minister responsible for the matter, to the worker who is responsible for the proceedings. Public finance matters.
Article 296. [ Retention of records] § 1. Case files containing information:
1) originating from banks or cooperative savings banks, excluding the information referred to in art. 82 § 2, and of other financial institutions,
2. as specified in Article 305b, obtained from the Member States of the European Union, originating in banks and other financial institutions,
3) obtained in the proceedings concerning the conclusion of the agreements referred to in Chapter IIa
-shall be kept in premises protected under the provisions for the protection of classified information.
§ 2. The information referred to in § 1, after their use, shall be excluded from the case file and stored in armored casks, armored cabinets or in devices for the protection of classified information with a "confidential" clause, which on the basis of separate the provisions have been granted certificates or certificates of qualification. An exemption annotation shall be made in the file.
§ 3. The re-inclusion in the file of the case of information referred to in paragraph 1 shall be made only in the cases referred to in Article 1. 297 and 297a.
Article 297. [ File Sharing] § 1. A record, including a record that contains the information listed in an article. 182, the chief of government offices and the chief of customs offices shall make available only:
1) the Minister for Public Finance, the Director of the Treasury or the Director of the Customs Chamber-in the course of tax proceedings, proceedings in matters of treasury or treasury offences or of control proceedings conducted at the tax office or customs office;
2) other chief of tax offices or the chief of customs offices or treasury audit authorities-in connection with the initiated tax proceedings, proceedings in matters of tax crime or treasury offences, tax control or in the relationship with the proceedings taken in accordance with art mode. 18d;
(2a) The General Inspector of Financial Information, in accordance with the provisions on counteracting money laundering and terrorist financing;
3) courts or prosecutors-in connection with the ongoing proceedings;
4) the Ombudsman-in connection with his participation in the proceedings before the administrative court;
5. to the Procurator General-at the request of the competent prosecutor:
(a) in the cases referred to in Chapter IV of the Administrative Procedure Code,
(b) in connection with the prosecutor's participation in the proceedings before the administrative court;
6) (repealed)
7) Internal Security Agency, Military Counterintelligence Service, Intelligence Agency, Military Intelligence Service, Central Anti-Corruption Office, Police, Military Police, Border Guard Service, Prison Service, Government Security Office and their authorising officers or soldiers in writing to the extent necessary for the purpose of carrying out the examination under the provisions for the protection of classified information;
8. The Central Anti-Corruption Office, to the extent necessary to carry out the inspection activities, as defined in Chapter 4 of the Act of 9 June 2006. o Central Anti-Corruption Bureau (Dz. U. of 2014 items 1411 and 1822).
§ 2. In the cases referred to in paragraph 1, point 1 or 2, the provision of the Article shall apply mutatis mutandis. 295.
§ 3. In the cases referred to in paragraph 1, case files shall be marked and provided in the manner provided for in the Article. 82 § 4.
§ 4. The chief of office of customs offices and the chief of customs offices shall make available to the Supreme Chamber of Control, in connection with the ongoing review proceedings, the files referred to in § 1, following the exclusion of the information referred to in Article 1 of the Rules of the General Audit Office. 182, unless such information has been previously provided to the Supreme Audit Office on the basis of separate provisions.
§ 5. The chief of the treasury offices shall make available the State Electoral Commission, in connection with the examination of the election committee's report, the information referred to in art. 34 par. 1, or the report referred to in art. 38 of the Act of 27 June 1997. about political parties (Dz. U. of 2011 r. Nr 155, poz. 924), the file referred to in § 1.
Art. 297a. [ Sharing information] § 1. Information referred to in Article 305b, obtained from the Member States of the European Union, or a file containing such information, shall be made available only to the authorities listed in the Article. 297, in accordance with the rules laid down in that provision, where the proceedings or actions carried out by that authority are in relation to the correct determination of the taxable amount and the amount of the tax liability or the dimension of the other the receivables, the investigation of which, according to the law enforcement proceedings in the administration, is possible at the request of a foreign state.
§ 2. Providing information for purposes other than those mentioned in § 1 requires the consent of the competent authority of the Member State of the European Union from which the information was received.
Article 297b. [ File Sharing] The file on the conclusion of the agreements referred to in Chapter IIa, or the information resulting from those agreements, shall be made available only to the authorities referred to in Article 4. 297 § 1 point 1 and points 2a to 7 and the rules laid down in that provision.
Article 298. [ Providing records of cases not covered by treasury secrecy] A record that does not contain any of the information referred to in Article 182, the tax authorities shall make available:
1) the Minister for Public Finance;
2. other tax authorities;
3. treasury audit bodies;
3a) employees of treasury intelligence;
4) the Supreme Chamber of Control-to the extent and on the principles set out in the Rules of the Supreme Audit Office;
5) to the court, the prosecutor, as well as the authorized written by the prosecutor of the Police officers or the Internal Security Agency-in connection with the ongoing proceedings;
(5a) Internal Security Agency, Military Counterintelligence Service, Intelligence Agency, Military Intelligence Service, Central Anti-Corruption Office, Police, Military Police, Border Guard Service, Prison Service, Government Security Office and their authorising officers or soldiers in writing to the extent necessary for the purpose of carrying out the examination under the provisions for the protection of classified information;
5b) the Head of the Central Anti-Corruption Bureau, if necessary for the effective prevention or detection of criminal offences, or the determination of the perpetrators and the obtaining of evidence;
6) an expert appointed in the course of tax proceedings or tax control-to the extent specified by the tax authority;
6a) wojewater and the Head of the Office for Foreigners-in the scope of ongoing proceedings concerning the legalization of the stay of foreigners on the territory of the Republic of Poland;
6b) the General Prosecutor's Office of the State Treasury-in connection with the conduct of the proceedings and the issuing of legal opinions;
6c) mining supervisors-to verify the measurement of the urobku of copper ore, extracted natural gas and extracted crude oil within the meaning of the provisions of the Act of 2 March 2012. o tax on the extraction of certain copalin (Dz. U. Entry 362, z 2014 r. items 1215 and from 2015. items 211);
7) to other bodies-in the cases and on the basis specified in separate laws and ratified international agreements to which the Republic of Poland is a party.
Article 299. [ Sharing information] § 1. The tax authorities shall make available the information contained in the acts of taxation, with the exception of the information referred to in Article 182, to the authorities and to the persons referred to in Article 298.
§ 2. The tax authorities shall make available information resulting from the act of tax affairs in the scope and on the principles specified in the separate laws and ratified international agreements to which the Republic of Poland is a party.
§ 3. The information referred to in paragraph 1 shall also be made available:
1) (repealed)
2) (repealed)
3) the district labour offices and the voivodships;
4) the organisational units of the Agricultural Social Insurance Fund;
5) the organisational units of the Social Insurance Institution;
6) the minister competent for internal affairs-in order to carry out the tasks specified in the regulations on the acquisition of real estate by foreigners;
7) Head of the National Criminal Information Centre for the implementation of his statutory tasks;
8) judicial and administrative bailiers of enforcement in connection with ongoing enforcement or security proceedings;
8a) authorised by the Mayor, Mayor (President of the City), the Starostess or the Marshal of the Province of the Head of the organisational unit of the territorial self-government unit without legal personality and the authorized employee of this unit, to carry out, on its behalf, the rights and obligations of the creditor on the basis of enforcement proceedings in the administration, to the extent necessary to initiate and conduct enforcement or security proceedings;
8b) authorised by the enforcement authority of the manager of the municipality of the municipality without legal personality and the authorized employee of that entity, to act on its behalf as enforcement authority under the provisions of the proceedings the enforcement in the administration, to the extent necessary for the initiation and conduct of enforcement or security proceedings;
9) the heads, mayors, presidents of cities or marshals of the voivodships in the field of proceedings for the granting of family benefits, allowances for guardians, cash benefits paid in the event of ineffectiveness of the execution of alimony or parental benefit;
10) social assistance centres and poetic centres of assistance to the family in the field of the provision of social assistance proceedings;
11. public statistics services in the field resulting from the programme of statistical surveys;
(12) institutions dealing with the servicing of funds from the budget of the European Union or non-reimbursable resources, originating in other foreign sources;
(13) public benefit organisations-to the extent and under the rules laid down in the tax law.
§ 4. Information on the number of bank account accounts held by taxable persons may be made available:
1) the Social Insurance Company and Social Insurance Fund;
2) enforcement authorities in connection with the ongoing enforcement proceedings;
3) the mayor, mayors, presidents of the cities or marshals of the voivodships in the field of proceedings for the provision of family benefits, allowances for guardians, cash benefits paid in the event of inefficiency of the execution of alimony or parental benefit.
§ 5. (repealed)
§ 6. Court bailiers shall be obliged to pay a fee to the account of the tax authority for making available the information referred to in § 3 point 8 and § 4 point 2, unless the separate provisions stipulate otherwise.
§ 7. The Minister responsible for public finance shall determine, by means of a regulation:
1) the amount of the fee paid to the account of the tax authority for making the information available to court bailiers, taking into account the form of information available, the costs incurred by the tax authorities related to the provision of the information;
2) the download mode and method of payment of the fee by the court bailiffs for providing the information, taking into account the organisation of activities related to the pier of the fee and the form of payment of the fee.
Art. 299a. [ Marking of records] The file referred to in Article 298, and the documents containing the information referred to in art. 299, forwarded to the authorities and persons listed in Article Points 4 to 7 and Article 298 299 § 2-4 means the "Treasury Mystery" clause.
Article 299b. [ Disclosure of information constituting a treasury secret] § 1. The Minister responsible for public finance may agree to the disclosure by the chief of tax offices, the chief of customs offices, the directors of the treasury chambers or the directors of the customs chambers, the information which is the secret of the treasury, with the exception of information constituting a secret other than treasury and protected on the basis of separate laws, indicating at the same time the way in which the information disclosed is made available and used.
§ 2. The expression of the consent referred to in § 1 may take place solely on the grounds of an important public interest and where it is necessary for the achievement of the purposes of tax control or tax proceedings or if disclosure of such information materialise the right of citizens to be informed reliably about the activities of the tax authorities and the public's public life.
§ 3. The expression of consent referred to in § 1 shall be made in writing, on a reasoned request by the Head of the Tax Office, the Chief of the Customs Office, the Director of the Treasury Chamber or the Director of the Customs Chamber.
Art. 299c. [ The provision of information contained in the tax acts] The tax authorities shall make available the information contained in the acts of taxation, with the exception of the information referred to in Article 182, bodies which, on the basis of separate laws, are required to accept a certificate or statement of income (income) or a certificate or a declaration of non-arrears in taxes, to the extent necessary for verification of the content statements.
Art. 299d. [ Application of provisions on the provision of information resulting from the tax act act] To the information referred to in art. Article 293 (2) (1) and (5), the provisions of this chapter relating to the provision of information resulting from the act of taxation shall apply.
Article 300. (repealed)
Article 301. [ Page Permissions] The provisions of Article 4 297-299 do not affect the right of the party provided for in the Article. 178 and Art. 179.
Article 302. (repealed)
Article 303. (repealed)
Article 304. (repealed)
Article 305. [ Collective information concerning taxpayers] § 1. The Minister responsible for public finance shall make public the summary of the tax information.
§ 2. The privilege referred to in § 1 shall also be granted to the tax authorities.
§ 3. The power referred to in § 1 shall also be granted to the President of the Supreme Chamber of Control.
CHAPTER VIIA
Exchange of tax information with other countries
Chapter 1
General principles for the exchange of tax information
Art. 305a. [ Conditions for providing information] To the extent and on the terms resulting from the Double Taxation Convention, other ratified international agreements to which the Republic of Poland is a party, and other international agreements to which the European Community is a party, the information contained in the tax records or other tax information may be made available to the competent authorities of foreign countries, provided that the use of the information provided is in accordance with the rules laid down in those agreements.
Chapter 2
Detailed rules for the exchange of tax information with Member States of the European Union
Article 305b. [ Exchange of information] The exchange of information shall cover any information which may be relevant for the purposes of applying and implementing the provisions of tax law, with the exception of:
1) covered by the European Union rules on administrative cooperation between Member States in the field of tax on goods and services, customs and excise duty;
2. relating to social security contributions;
3) concerning the tax levy;
(4) relating to receivables of a contractual nature, in particular remuneration for services of general interest.
Art. 305c. [ Requests for information] § 1. The tax authority shall request information and provide information to the foreign authority through the authority designated by the Minister responsible for public finance.
§ 2. Wójt, mayor (president of the city), starosta, marshal of the voivodship and the local government of appeal convey the request and information to the body designated by the Minister responsible for public finance through the Director of the Chamber a treasury competent locally due to the seat of the mayor, the mayor (president of the city), the starosty, the Marshal of the voivodship or the self-governing body of appeal.
§ 3. The Minister responsible for public finance may authorise the staff of the treasury and treasury departments to exchange information directly in connection with the realisation of tasks in the field of planned or ongoing simultaneous controls and to the participation in organisational meetings related to these inspections.
§ 4. The Minister responsible for public finance, by means of a regulation, shall designate a tax authority to communicate to the foreign authorities the requests and information, with a view to ensuring efficient and efficient exchange of information.
Article 305d. [ Grounds for providing information] Information shall be provided at the request of foreign authorities or ex officii.
Art. 305e. [ Request for information] The request for information should include:
1. data identifying the entity to whom the information is intended: name or name (company), address and other data required to identify the entity concerned;
2) an indication of the scope of the requested information and the purpose of their use
3) stating that the possibility of obtaining information pursuant to the provisions of the national law of the requesting State has been exhausted;
(4) the obligation to cover the secrecy of the information provided, in accordance with the provisions of the national law of the requesting State.
Art. 305f. [ Initiation of the procedure for information provision] § 1. The request of the foreign authority shall initiate the procedure for the provision of information.
§ 1a. The receipt of the application shall be confirmed as soon as possible, no later than 7 working days from the date of its receipt. Confirmation shall be made by means of electronic means of communication. In the absence of confirmation in this way, confirmation shall be made in writing.
§ 2. The proceedings should be terminated without undue delay, however, not later than within 6 months from the date of receipt of the application. Where the requested information is already requested, it shall be forwarded within a period of 2 months from the date of receipt of the request.
§ 2a. In particularly justified cases, it may be agreed with the foreign authority that the transmission of the information will take place at different times than those laid down in § 2.
§ 3. Where no information is available, the competent authority shall inform the foreign authority within the time limits, giving the reasons preventing it from being able to meet the time limit for providing the information and indicating the time limit for the provision of the information. The notification shall take place immediately, but not later than three months from the date of receipt of the request.
§ 4. (repealed)
§ 5. The refusal shall be refused without undue delay, but not later than one month from the date of receipt of the request. In refusing to provide information, the reasons for refusal shall be given.
Art. 305g. [ Supplementary data] § 1. If the data contained in the request for foreign power are not sufficient to provide information, the competent authority shall, without delay, not later than one month from the date of receipt of the request, call upon that authority to request the data within the prescribed period of time. -
§ 1a. The time limits referred to in Article 305f § 2 shall start from the day following the day on which the missing data is received by the competent authority.
§ 2. If the request is not completed in accordance with the notice referred to in paragraph 1, the competent authority shall refuse to provide the information.
Art. 305h. [ Refusal of information] The provision of information shall be refused if:
1) there is a reasonable presumption that the foreign power has not exhausted the possibility of obtaining the information requested under the provisions of national law;
2. the tax authority or the tax authority does not have the power to obtain the information requested;
3) separate provisions or ratified international agreements prevent the provision of the requested information or the use of them by the requesting State for the purposes indicated in the request;
(4) the provision of information would lead to the disclosure of a business, industrial or professional secret, or of a production process;
5) the provision of information would violate the public order of the Republic of Poland;
(6) the requesting State may not provide information of a similar nature;
(7) the provisions of the national law of the requesting State do not ensure that the information is covered under the same conditions as the same information obtained under the provisions of the national law of the requesting State.
Art. 305i. [ Withdrawal of request] An application for information may at any time be withdrawn by the competent authority.
Art. 305j. [ Application of provisions of the Act] In matters not regulated in art. 305b-305i the provisions of Chapters 1, 2, 5, 8, 9 and 14 of Chapter IV and Articles shall apply mutatis mutandis. 143.
Art. 305ja. [ Information to be given to the foreign authority of a Member State of the European Union by the Minister responsible for public finance] § 1. The Minister responsible for public finance shall give from the office of the foreign power of the Member State of the European Union the available information on the taxable income of natural persons who have been made in the fiscal year. residence on the territory of that State income from the following:
1) the employment relationship,
2. business relationship,
3) cooperative employment relationship,
4) overlaying work,
(5) the cash allowances paid by the undertaking referred to in Article 4 (5). 31 of the Act of 26 July 1991. on personal income tax, and by the payers referred to in art. 42e ust. 1 of this Act,
6) activities carried out personally, referred to in art. 13 paragraphs 7 and 9 of the Act of 26 July 1991. o personal income tax,
(7) the pensions and other national benefits referred to in Article 4 (1) of the Regulation. 34 par. 7 of the Act of 26 July 1991. o personal income tax
-which have been shown in the declarations made by the payers of the personal income tax.
§ 2. Information shall be granted at least once a year within 6 months of the end of the tax year in which the information became available to the tax authorities.
Art. 305k. [ Provision of information from office] § 1. The competent authority shall give information from the authority to a foreign authority when:
(1) it is likely that the tax or circumvention of the tax law of a Member State of the European Union is likely to be deplated;
2) the use of tax credits by a taxable person may be the basis for the creation of a tax obligation or an increase in the tax liability in a Member State of the European Union;
3) the findings of tax or control proceedings, made on the basis of information obtained from foreign power, may be useful for the correct determination of the tax bases and the amount of the tax liability.
§ 1a. The competent authority may provide the authorities with a foreign authority with any information which may be of use to them.
§ 1b. The provision of information in the case referred to in paragraph 1 shall be effected without delay, but not later than one month from the date of access to that information.
§ 2. Article Recipe 305h shall apply mutatis mutandis.
Art. 305ka. [ Confirmation of receipt of information] The authority which received the information from the foreign authority acting on its own initiative shall, without delay, not later than 7 working days, acknowledge receipt of the information. Confirmation shall be made by means of electronic means of communication. In the absence of confirmation in this way, confirmation shall be made in writing.
Art. 305l. [ Agreement on the exchange of information] The Minister responsible for public finance, with a view to improving cooperation, may conclude bilateral or multilateral arrangements with foreign authorities on detailed rules and mode of exchange of information.
Art. 305la. [ Agreement with foreign authorities] § 1. The Minister responsible for public finance may, for the exchange of information, conclude with the foreign authorities an agreement on the presence of authorised representatives of foreign power at the premises of the tax authorities and their presence in progress. tax proceedings and in the course of the audit activities.
§ 2. The agreements shall not apply to the entities referred to in Article. 13a, in the case of giving them the powers of the tax authorities.
§ 3. Where, in the case file, information is contained in the request of a foreign authority, the representatives of foreign power shall, within the framework of the agreements concluded, receive copies of the documents containing that information.
Art. 305m. [ Consent to the provision of information] Information received from a foreign authority may be transferred to another foreign authority after prior notification to the foreign authority from which that information originates, of its intention to transfer them and not to raise objections by that authority within 10 working days of the date on which the information was issued. notices.
Article 305ma. [ Feedback] The authority which received the information from the foreign authority shall send a feedback on the use of the material received, if the foreign authority has requested such information. The feedback shall be sent immediately, but not later than three months from the date of receipt by the authority of the manner in which the information received is used.
Art. 305mb. [ How to exchange information] The exchange of information shall be effected by means of electronic communication, using standard forms, in accordance with the models set out in Commission Regulation (EU) No 1156/2012 of 6 December 2012. laying down detailed rules for the implementation of certain provisions of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation. In the absence of the possibility of exchanging information by means of electronic means of communication, the exchange shall be made in writing.
Chapter 3
Detailed rules for the exchange of information on income (income) from savings
Art. 305n. [ Forwarding information on savings income] § 1. The Minister responsible for public finance shall provide ex officio with information on the income (income) of the savings of natural persons whose payment requires, in accordance with the provisions on personal income tax, the submission of a name for the payment of personal data. information on income (income) obtained by persons who, by reason of their place of residence, are subject to a tax obligation on all their income:
1. in a Member State of the European Union, or
2) in the dependent territories or associated territories of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, subject to the provisions of the agreements on the taxation of income (income) from the savings of persons physical enshrins from the Republic of Poland with these territories
-the competent authorities of those countries and territories.
§ 2. Information shall be provided at least once a year within 6 months of the end of the tax year of the entity paying the income (revenue).
§ 3. The Minister responsible for public finance, with a view to improving cooperation, may conclude with the competent authorities of the countries and territories referred to in § 1 bilateral or multilateral agreements on detailed rules and mode of exchange information.
§ 4. The Minister responsible for public finance may authorise the tax authority to communicate the information referred to in § 1.
§ 5. The Minister responsible for public finance may authorise the tax authority to receive information from the authorities of the Member State of the European Union or the territories referred to in paragraph 1 (2).
Art. 305o. [ Application of the provision of art. 297a] To the information referred to in Article 305n § 1 of taxable persons who are subject to an unlimited tax obligation in the Republic of Poland, received by the Minister responsible for public finance affairs from the competent authorities of other states or dependent territories or the associated Article 297a shall apply mutatis mutandis.
CHAPTER VIII
Penal provisions
Article 306. [ Actions against Treasury Mystery] § 1. Who, being obliged to preserve treasury secrecy, reveals the information covered by this mystery,
shall be punished by imprisonment up to 5 years.
§ 2. Who, being obliged to preserve treasury secrecy, shall disclose the information specified in art. 182,
shall be punished by imprisonment from 6 months to the age of 5.
§ 3. If the perpetrator of the act referred to in § 1 or 2 acts inadvertently,
shall be punished by imprisonment for the years 2.
§ 4. If the victim is not a State Treasury, the prosecution shall take place at the request of the victim.
CHAPTER VIIIA
Certificates
Art. 306a. [ Issuance of certificates] [ 58] § 1. The tax authority shall issue attestations to the request of the applicant.
§ 2. The certificate shall be issued if:
1) the official confirmation of specific facts or the legal state requires a provision of law;
2. a person applies for a certificate due to his legal interest in an official confirmation of certain facts or legal status.
§ 3. The certificate shall confirm the factual or legal status existing on the date of its issue.
§ 4. The certificate shall be issued within the limits of the applicant's request.
§ 5. The certificate should be issued without undue delay, but not later than within 7 days from the date of submission of the application for the certificate, subject to § 6.
§ 6. The certificate referred to in Article 306m § 1, should be issued without undue delay, no later than within 2 months from the date of submission of the application for the certificate.
Article 306b. [ Explanatory proceedings] § 1. In the cases referred to in art. 306a § 2, the tax authority is required to issue a certificate when it comes to the confirmation of the facts or the legal status arising from the records, records or other data held by it.
§ 2. The tax authority may, prior to the issue of the certificate, carry out the investigation procedure in the necessary scope.
Art. 306c. [ Refusal to Release the Certificate] The refusal to issue a certificate or certificate of content requested by the applicant shall be refused by way of the order for which the complaint is intended.
Art. 306d. [ Facts or legal status confirmation] § 1. A tax authority shall not be required to require a certificate or a statement to confirm the facts or the legal status if it is known to the authority ex officio or may be determined by the Authority on the basis of:
1) his records, records or other data;
2. submitted by the person concerned for the inspection of official documents;
3) public registers held by other public entities to which the authority has access by electronic means under the rules laid down in the provisions of the Act of 17 February 2005. to inform the public of the activities of public bodies;
4) information received from another public body under the rules laid down in the provisions of the Act of 17 February 2005. o computerisation of the activities of public entities.
§ 2. The tax authority requesting the party to certify either the statement to confirm the facts or the legal state is required to indicate the law requiring official confirmation of those facts or the legal status by means of a certificate or statements.
§ 3. If the party or other participant of the proceedings cannot obtain in the form of an electronic document the certificate required for the confirmation of the facts or the legal status or other document issued by a public entity within the meaning of the Act of 17 February 2005 o computerisation of the activities of entities carrying out public tasks, as well as confirmation of payment of fees and costs of the proceedings, the party or other participant of the proceedings may submit an electronic copy of such document, after authenticating it by the appellant, using the mechanisms referred to in Article. 20a par. 1 or 2 of the Act of 17 February 2005. o computerisation of the activities of public entities.
§ 4. The tax authority may require the submission of the original of the certificate, the other document or the confirmation of the payment of the fees and the costs of the proceedings referred to in § 3, provided that the complex copy does not allow for the verification of authenticity and integrity or if it is justified by other circumstances of the case.
§ 5. The party or other participant in the proceedings shall keep the certificate, the other document or the confirmation of the payment of the fees and the costs of the proceedings referred to in § 3, until the date on which the decision ending the proceedings became final.
Art. 306e. [ Allowance for non-arrears in taxes] § 1. The certificate of non-arrears in taxes or on the status of arrears shall be issued on the basis of the documentation of the tax authority concerned and of the information received from other tax authorities.
§ 2 Before the issue of the certificates referred to in § 1, it shall be determined whether the applicant does not conduct proceedings aimed at establishing or determining the amount of his tax obligations. Where such proceedings are carried out and the evidence collected allows it to be terminated, a decision establishing or determining the amount of the tax obligations should be issued without delay in order to demonstrate them in the certificate.
§ 3. A certificate may not be refused if it is not possible to serve the decision ending the tax treatment referred to in paragraph 2 before the expiry of the time limit laid down in Article 2. 306a § 5. When issuing the certificate, the authority shall state the information on the conduct of the proceedings or its termination.
§ 4. At the request of the applicant, information shall also be provided in the certificate:
1. in relation to the applicant shall be carried out:
(a) proceedings to disclose his tax arrears and to determine their amount,
(b) enforcement proceedings in the administration, including in respect of the applicant's other than tax obligations,
(c) proceedings for treasury offences or treasury offences;
2. concerning:
(a) the periods of arrears and the titles thereof,
(b) taxes whose payment has been deferred or whose payment has been spread over the instalments.
§ 5. Where the payment of tax arrears, including interest on late payment, has been postponed or deferred to instalments, the taxable person, the payer or the cashier shall be deemed to have until the date of expiry of the time limits referred to in Article. 49 § 1, there is no tax arrears.
§ 6. To the extent referred to in art. 239d, it is considered that until the final decision has been issued, there is no tax arrears.
§ 7. The provisions of paragraphs 1 to 3 and 5 shall apply mutatis mutandis to the interest for late payment referred to in Article 3. 53a.
Article 306f. [ Testator's statement of commitments] § 1. The tax authority shall, at the request of a person who is likely to be an heir, issue a certificate of the amount known to that body of the obligations of the deceased mentioned in the Article. 98 § 1 and 2.
§ 2. If the tax treatment of determining the amount of tax liability of the deceased has not been completed, the certificate shall give an approximate amount of the liability on the basis of the available data as to the taxable amount.
Article 306g. [ Proof of tax arrears of the seller] § 1. Tax authorities to the extent referred to in art. 112 § 1, issue a certificate of the amount of tax arrears of the transferor:
1) at the request of the transferor;
2) at the request of the buyer, with the consent of the transferor.
§ 2. In the certificate referred to in paragraph 1, the tax authority shall determine the amount of tax arrears which are transferable at the date of issue of the certificate.
§ 3. The provisions of paragraphs 1 to 2 shall apply mutatis mutandis to the claims referred to in Article 1. 107 § 2 points 2 to 4, covered by the buyer's responsibility.
Article 306h. [ Proof of tax arrears of the taxpayer] § 1. The tax authorities, with the consent of the taxpayer, issue a certificate of the tax arrears of the taxpayer on demand:
1) organisational units which, on the basis of laws governing their functioning principles, are entitled to grant loans (loans);
2) contractors of taxpayers carrying out economic activities and tenants and users of real estate-in the scope of taxation of leased or utilised real estate;
3. the spouse of the taxable person, subject to § 2, as well as the divorced spouse in the area of arrears arising during the life of the property and other persons mentioned in art. 111;
4) the partner of the companies listed in the Article. 115 § 1.
§ 2. A taxable person shall not be required if he/she requests the certificate referred to in paragraph 1 to have the spouse of the taxable person remaining with him in property. The spouse of a taxable person shall submit a statement of his/her stay with the taxpayer in property liability under penalty of criminal liability for false confessions.
§ 3. The tax authorities issue a certificate of the amount of tax arrears of the disbanded civil company at the request of the former partner of that company.
§ 4. The tax authorities issue a certificate of the amount of tax liability, tax arrears, costs of exhortation, enforcement costs secured by a compulsory mortgage or a treasury pledge and covered by a request for a mortgage, if the mortgage is not included, at the request of the owner of the subject of the mortgage or pledge.
§ 5. The tax authority, which established a compulsory mortgage or a tax pledge, at the request of the owner of the subject of a compulsory mortgage or a treasury pledge which paid the claims secured by this forced mortgage or a treasury issue seems to it the owner of the certificate of the amount of the amount paid, or the amount of the amount owed, by a compulsory mortgage or a tax payer.
Art. 306ha. [ Issuance of a certificate concerning tax matters] § 1. The tax authority, at the request of the bank or the cooperative credit institution wishing to grant the credit to the taxable person, shall, with the written consent of the taxable person, issue a certificate relating to his or her tax matters, including declarations showing that he/she has received a credit card. the tax refund, the amounts and dates of reimbursement and enforcement of the claims for the recovery of the claims on the tax return.
§ 2. At the request of a bank or cooperative savings bank, with the written consent of the taxpayer, the certificate shall be accompanied by an authenticated copy of the declaration showing the tax refund.
Art. 306i. [ Certificate of income or turnover] § 1. At the request of the taxable person, the tax authority shall issue a certificate of the amount of his income or turnover.
§ 1a. In the event of the death of the taxable person, the attestation referred to in paragraph 1 shall be issued at the request of a preliminary, descendants or spouse who is prima facie entitled to be heirs.
§ 2. The attestations relating to the amount of the income or turnover shall be determined only as to whether the applicant is or is not a taxable person:
1) tax on goods and services and excise duty, specifying the amount of turnover;
2) income tax (in all forms of taxation); in the case of taxation of personal income tax on general principles-with an indication of the amount of income accepted into the tax base, and in the case of legal persons-with determination of the amount of income accepted into the tax base, as well as the amount of tax due.
Article 306j. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation:
(1) the mode of issuing of certificates, taking into account in particular the relevant organisation of the activities relating to the issue of certificates and the possibility of service of certificates in the form of an electronic document;
2) the local property and the property of the tax authorities to issue the certificates, taking into account the nature of the tax liability;
(3) the model of the register of attestations and the detailed method of its conduct, taking into account the content of the application for the certificate, the date of the application or consent to the issue of the certificate, the manner of obtaining the application, the content of the certificate issued, and the data identifying the applicant, taking into account the simplification and streamlining of the process of issuing the certificates;
(4) a specimen of the records of the information transmitted or received in respect of the certificates and the detailed method of carrying it out, taking into account in particular the identity of the person concerned by the certificate, the content of the information transmitted or received, the identity of the person or authority communicating the information;
(5) the model attestation, taking into account in particular the scope of the data shown in the certificate and the data identifying the applicant and the authority issuing the certificate;
6) the model of the statement referred to in art. 306h § 2, having regard to the identifying details of the spouses.
Art. 306k. [ Application of provisions of the Act] In matters not regulated in art. 306a-306i and art 306l and art. The provisions of Chapters 1 to 6, 8 and 9 shall apply mutatis mutandis to Article 306m. 171a, Chapters 10 to 12, 14, 16 and 23 of Chapter IV.
Art. 306l. [ Residency certificate] The tax authority at the request of the taxpayer shall issue a certificate of his place of residence or premises for tax purposes within the territory of the Republic of Poland (certificate of residence).
Art. 306m. [ Foreign revenue sources] § 1. The tax authority at the request of the taxpayer shall issue a certificate of residence for tax purposes within the territory of the Republic of Poland of the natural person attaining income (income) referred to in art. 305n (1), from sources of revenue:
1. in the Republic of Austria, the Grand Duchy of Luxembourg, the Principality of Andorra, the Principality of Monaco, or
2. in the associated territories or associated territories of the United Kingdom of Great Britain and Northern Ireland and the Kingdom of the Netherlands, in accordance with the provisions of the agreements on taxation of income (income) from the savings of persons by the Polish Republic of Poland with these territories.
§ 2. The certificate referred to in paragraph 1 shall also be notified to the tax authority by the applicant:
1. the name and address of the person who pays or puts at the disposal of the income (income);
2) the number of the applicant's account and, in the absence thereof, the legal title, from which the claim is based on the payment or the making available to the income (income).
Art. 306n. [ Delegation] The Minister responsible for public finance shall determine, by means of a regulation, the models of the certificates referred to in Article 4. 306l and art. 306m § 1, having regard to the scope of the data shown in the certificates and the identifying information of the applicant and the authority issuing the certificate.
CHAPTER IX
Amendments to the provisions in force, transitional and final provisions
Chapter 1
Amendments to the provisions in force
Article 307. (bypassed)
Article 308. (bypassed)
Article 309. (bypassed)
Article 310. (bypassed)
Article 311. (bypassed)
Article 312. (bypassed)
Article 313. (bypassed)
Article 314. (bypassed)
Article 315. (bypassed)
Article 316. (bypassed)
Article 317. (bypassed)
Article 318. (bypassed)
Article 319. (bypassed)
Article 320. (bypassed)
Article 321. (bypassed)
Article 322. (bypassed)
Article 323. (bypassed)
Chapter 2
Transitional provisions
Article 324. [ Application of provisions of the Act] § 1. For cases initiated and not recognised by the tax authority of the first instance before 1 January 1998 Subject to § 2, the provisions of this Act shall apply.
§ 2. Applications submitted before the date of entry into force of this Act on matters:
1) deferral of payment of tax,
2) the distribution of tax or tax arrears on instalments,
3) deduction of tax liabilities
-they are dealt with on the basis of the provisions of the Tax Law Act.
Article 325. [ Application of provisions of the Act] Article Recipe 22 § 4 apply also to complex and not seen before the date of entry into force of this Law of applications for non-collection of taxes.
Article 326. [ Expiry of statutory mortgages] § 1. The statutory mortgage was established within the period of the year from the date of entry into force of this Act expires after 12 months from the date of its inception, unless the tax authority lodges an application for its entry in the perpetual ledger at that time.
§ 2. The statutory hypotheses arising prior to the date of entry into force of this Act shall lapse if the tax authority does not submit an application for their entry to the perpetual book within 12 months from the date of entry into force of this Act.
Article 327. [ Expiry of statutory pledges] The statutory pledges shall expire before the date of entry into force of this Act.
Article 328. [ Deduction of receivables] Receivables against the State Treasury or state budget units which have become due until the date of notification of this Act may be subject to a set-off under the rules provided for in the Act on Tax Obligations, if the application for the deduction shall be made before the date of entry into force of this Law.
Article 329. [ Application of the terms of the law] Time limits provided for in:
1. 69 § 2-applies also to events that occurred before the date of entry into force of this Act;
2. Article 80 § 1 point 1-applies also, if the payer, during the month preceding the day of entry into force of this Act, has taken the tax unduly or in the amount greater than the one due.
Article 330. [ Reimbursement of overpayments] Repayment of overpayments generated prior to the date of entry into force of this Act shall be made on the basis of the provisions of the Act on Tax Obligations.
Article 331. [ Revise declaration] § 1. The right to correct the declaration referred to in art. 81 § 2, it shall also apply to declarations made before the date of entry into force of this Act.
§ 2. In the cases referred to in § 1, the provision of art. 81 § 3 shall apply mutatis mutandis.
Article 332. [ Liability of third parties] The liability of third parties referred to in the Act on Tax Obligations arising from tax arrears arising prior to the date of entry into force of this Act shall apply the provisions of the Act on Tax Obligations.
Article 333. [ Liability of legal persons for tax arrears] Legal persons referred to in art. 117, shall also be liable for tax arrears arising prior to the entry into force of this Act.
Article 334. [ Conclusions and appeals] § 1. Appeals against the decision of the tax office, lodged before 1 January 1998 for the tax appeal of the Board of Appeal, shall be forwarded to the competent chambers of the Treasury. The actions taken in the course of the proceedings by the tax appeal committee shall remain in force.
§ 2. Conclusions on the resumption of proceedings concluded by the final decision issued by the tax Board of Appeal, as well as the conclusions on the repeal, amendment or annulment of such a decision shall be considered by the tax chamber, at the which the Commission has operated.
§ 3. Applications in the cases referred to in paragraph 2 submitted before 1 January 1998 shall be examined on the basis of the provisions of the Code of Administrative Procedure so far as they have been established.
Article 335. [ Application of existing provisions for appeals against decisions] Appeals against decisions made on the basis of the provisions of the Act on Tax Obligations, brought before 1 January 1998, are subject to consideration on the basis of the provisions of that Act and the existing provisions of the Code of Conduct administrative.
Article 336. [ Application of provisions of the Code of Administrative Procedure] Requests for annulment or amendment of a final decision on the basis of which the party acquired the right, brought before 1 January 1998, shall be subject to examination in accordance with the procedure and conditions laid down in the Article. 155 and art. 177 of the Code of Administrative Procedure.
Article 337. [ Application of provisions of the Code of Administrative Procedure] The request for annulment, amendment or annulment of a final decision determining the amount of tax arrears brought before 1 January 1998 shall be subject to consideration in accordance with the rules laid down in the existing provisions of the Code. administrative proceedings.
Article 338. [ Cancellation of certain proceedings] § 1. A revocation shall be made of the office of proceedings for the repeal, amendment or annulment of a final decision if those decisions were adopted before 1 January 1997, unless the party has brought a further recognition of the matter.
§ 2. The provision of § 1 shall not apply to proceedings in the cases referred to in art. 250 .
Article 339. [ Application of provisions of the Act] The provisions of Article 4 258 § 1 point 3- 5 , § 2 and 3 and art. 259 shall also apply to decisions issued before the date of entry into force of this Act.
Article 340. [ Deadline for submission of statements] Statements referred to in Article 278 § 3-5 [ 59] and Art. 279 § 3 , shall be submitted within 2 months from the date of entry into force of this Act.
Article 341. [ Application of provisions of the Act] If the provisions in force refer to a law on tax obligations or refer generally to provisions on tax liabilities, the provisions of Chapter III of this Law shall apply.
Article 342. [ Request for restriction of the requested information] § 1. For the period up to 31 December 1999 financial institutions listed in Article 182 may apply to the tax office which requested the transfer of information, with requests to limit the scope of the requested information and the time limit for its transmission.
§ 2. The application referred to in § 1 shall be submitted within 14 days from the day of receipt of the request and shall require justification.
§ 3. The tax office shall, within 30 days of receipt of the request, decide on the extent of the information requested and the time limit for their transfer.
Chapter 3
Final provisions
Article 343. [ Repealed provisions] § 1. They are hereby repealed:
1) Decree of 16 May 1956. of the death and the granting of relief in the payment of state receivables (Dz. U. Nr 17, pos. 92 and 1975. Nr 10, pos. 56);
2) the Act of 21 December 1958. with special download mode of arrears on certain liabilities of property owners towards you (Dz. U. Nr 77, pos. 398, 1962 No. 38, pos. 166 and 1971. Nr 27, pos. 250);
3) the Act of 19 December 1980. about tax liabilities (Dz. U. of 1993 No. 108, pos. 486, of late. zm.).
§ 2. (bypassed)
Article 344. [ Entry into force] The Act shall enter into force on 1 January 1998, except that the provisions of Article 4 (1) shall apply. 22 § 6, art. 28 § 3, art. 46 § 3, art. 48 § 3, art. 56 § 3, art. 58, art. 67 § 3, art. 79 § 3, art. 82 § 3, art. 83, art. 84 § 2, art. 87 § 5, art. 119, art. 196 § 4, art. 283 § 3, art. 303, art. 314 points 2 and 3, art. 316 (1) and (1) 328 shall enter into force on the day of the announcement.
[ 1] Article 13 (2), point (6), as added by Article 13 1 point 1 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 2] Article 13 (2) (7), as added by Article 13 (1) 1 point 1 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 3] Art. 14b § 5b added by art. 1 point 2 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and does not apply to individual interpretations, for which applications for their release were submitted before 15 July 2016.
[ 4] Art. 14b § 5c added by art. 1 point 2 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and does not apply to individual interpretations, for which applications for their release were submitted before 15 July 2016.
[ 5] Article 14a added by Article 1 point 3 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to individual interpretations issued from 15 July 2016.
[ 6] The amount in force for the calendar year in question shall be announced by the Minister of Finance by means of a notice in the Official Journal "Monitor Polski".
In 2016, the amount of PLN 12400 is in force on the basis of the Notice of the Minister of Finance dated 13 August 2015. on the amount of the quota referred to in Article 41 § 1 of the Act-Tax Ordynacja (M.P. pos. 722).
[ 7] On the basis of the judgment of the Constitutional Court of 10 March 2009. (Journal of Laws No 44, pos. 362) art. 81 § 1, in so far as it does not regulate the mode of filing the correction of the declaration and the application for determining the overpayment of the tax on goods and services by former partners of the disbanded civil partnership which is the taxable person of that tax, is inconsistent with the art. 2 in connection with art. 64 par. 1 Constitution of the Republic of Poland and is not inconsistent with art. 64 par. 3 Constitution of Poland. Article 81 (1) in the abovementioned The extent to which it expired on 19 March 2009.
[ 8] Art. 81b § 1a added by art. 1 point 4 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 9] Art. 82 § 1a added by art. 4 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932). The amendment will enter into force on 1 January 2017.
[ 10] On the basis of art. 6 para. 1 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846) the information referred to in art. 82 § 1b of this Act, consists of the months that fall from 1 July 2016.
On the basis of art. 6 para. 2 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846) for the transmission of the information referred to in art. 82 § 1b of this Act:
1) for months, which fall from 1 July 2016. until 31 December 2016, they are not obliged to mali and the average entrepreneur within the meaning of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.);
2) for months, which fall from 1 July 2016. until 31 December 2017, they are not obliged to micro-entrepreneurs within the meaning of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2015 items 584, as late. zm.);
[ 11] Currently on commercialization and privatization on the basis of art. 2 point 1 of the Act of 5 December 2002. amending the Act on the rules of exercise of powers conferred on the State Treasury, the Act on the commercialisation and privatization of SOEs and certain other laws (Dz. U. No 240, pos. 2055 and 2004 Nr 116, pos. 1203), which entered into force on 15 January 2003.
[ 12] Currently, the National Court Register on the basis of art. 86 of the Act of 20 August 1997. o National Court Register (Dz. U. of 2013 r. items 1203; ost. zm.: Dz.U. z 2015 r. items 238), which entered into force on 1 January 2001.
[ 13] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 14] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 15] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 16] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 17] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 18] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016. and applies to the tax advantage obtained after 15 July 2016.
[ 19] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 20] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 21] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 22] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 23] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 24] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 25] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 26] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 27] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 28] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 29] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 30] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 31] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 32] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 33] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 34] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 35] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 36] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 37] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 38] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 39] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 40] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 41] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 42] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 43] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 44] Department IIIa added by Article 1 point 6 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 45] On the basis of art. 45 point 9 in conjunction with Article 45 (9), 77 of the Act of 10 July 2015. o Tax Administration (Journal of Laws item 1269; ost. zm.: Dz.U. z 2016 poz. 905) Art. 143 § 2 point 5 added by ww. The law will enter into force on 1 January 2017.
[ 46] Art. 156 § 5 added by art. 1 point 7 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 47] Art. 200 § 3 added by art. 1 point 8 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 48] Art. 201 § 1 point 8 added by art. 1 point 9 of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 49] Article 202, as amended by Article 2 (2), 1 point 10 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 50] Article 210 (2b) added by Article 2 1 point 11 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 51] Art. 210 § 2c added by art. 1 point 11 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 52] Art. 239d § 2 added by art. 1 point 12 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 53] The amount in force for the calendar year in question shall be announced by the Minister of Finance by means of a notice in the Official Journal "Monitor Polski".
In 2016, the amount of PLN 2800 shall apply on the basis of the Notice of the Minister of Finance dated 13 August 2015. on the amount of the quota referred to in Article 262 § 1 of the Act-Tax Ordynacja (M.P. pos. 723).
[ 54] Article 265 (1) (b), as added by Article 265 (1) 1 point 13 of the Act of 13 May 2016 o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 55] Currently, the office serving the Minister responsible for public finance on the basis of art. 90 of the Act of 4 September 1997. about the departments of government administration (Journal of Laws of 2013 items 743; ost. zm.: Dz.U. z 2015 r. items 277), which entered into force on 1 April 1999.
[ 56] Article 294 (1), point 7, added by the Article 1 point 14 (b) a) of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 57] Article 294 (3), as amended by Article 4 (3), 1 point 14 (b) b) of the Act of 13 May 2016. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 846). The amendment came into force on 15 July 2016.
[ 58] On the basis of art. 9 of the Act of 10 January 2014. amending the Act on computerisation of the activities of entities carrying out public tasks and certain other laws (Journal of Laws item. 183) the certificates are served in the form of an electronic document from 1 January 2016.
[ 59] Nowadays art. 278 does not contain § 3-5.
