Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 22 August 2005
on the jurisdiction of the tax authorities
On the basis of art. 17 § 2, art. 18 § 2, art. 22 § 6, art. 48 § 3, art. 67e and art. 75 § 7 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, of late. (d) the following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] 1. The regulation shall specify:
1) the property of the local tax authorities in matters of certain tax obligations or individual categories of taxpayers, payers or incements;
2) the property of the local tax authorities in the event of the occurrence of the event causing the change of the local property during the tax year or the clearing period;
3) the property of the tax authorities in matters relating to the use of relief in the payment of tax liabilities;
4) a property of the local tax authorities in cases of determining the overpayment of taxes collected by the payers.
2. Whenever there is a regulation in the regulation, it shall be understood by the Law of 29 August 1997. -Tax Ordinance.
Chapter 2
Property of the local tax authorities in the cases of certain tax obligations or individual categories of taxpayers, payers or incements
§ 2. [ The property of the local tax authority on corporate income tax matters] In the case of corporate income tax, the competent authority is the tax authority according to the address of the registered office of the following:
1) from the relevant register or
2) from the statute or contract, if the address of the seat has not been disclosed in the relevant register.
§ 4. [ The property of the local tax authority on personal income tax matters] 1. The property of the local tax authorities in matters of taxation of income tax from natural persons shall be determined according to the whereabouts of the natural person, if it does not have a place of residence on the territory of the Republic of Poland.
2. When taxing spouses of different places of residence, if at their request they are subject to a total tax, the local jurisdiction shall be determined according to the place of residence of one of the spouses indicated in the joint annual statement tax.
3. In the case of a company with no legal personality, the competent local tax authority, in which the financial statements are made, shall be:
(1) a tax authority competent in respect of the address of the registered office of the company where at least one of the members of the company is competent;
(2) the tax authority competent for one of the members in their choice, if the tax authority referred to in point 1 is not competent for any of the members, and if the members have not made a choice, the tax authority competent for the partner designated in the first place in the company agreement.
§ 5. [ Taxation of income tax on natural persons of economic activities of non-residents] 1. In matters of taxation of income tax on the personal income (income) from the economic activity obtained by the non-residents of the taxpayer of that tax is the appropriate local tax, determined by the place of conduct of that tax activities, the following chief of tax offices:
1) in dolnośląskie voivodship-the Warden of the Tax Office of Wrocław-Psie Pole;
2) in the Kujawsko-Pomorskie Voivodship-the Chief of the Second Tax Office in Bydgoszcz;
3) in the Lubelskie Voivodeship-the Chief of the First Tax Office in Lublin;
4) in lubuskie voivodship-the Chief of the First Tax Office in Zielona Góra;
5) in Łódź voivodship-Chief of the Tax Office of the Łódź-Śródmiese;
6) in the region of Lesser Poland-Chief of the Tax Office of Krakow-Śródmiese;
7) in the Mazovian Voivodeship-the Warden of the Third Tax Office of Warsaw-ŚródmieÅ;
8) in the Opolskie Voivodship-the Chief of the First Tax Office in Opole;
9) in the Podkarpacie voivodship-the Chief of the First Tax Office in Rzeszów;
10) in Podlaskie voivodship-the Chief of the First Tax Office in Białystok;
11) in the Pomorskie Voivodship-the Chief of the First Tax Office in Gdańsk;
12) in the Śląskie Voivodship-the Chief of the First Tax Office in Katowice;
13) in the Świętokrzyskie Voivodship-the Chief of the Second Tax Office in Kielce;
14) in Warmińsko-mazurskie voivodship-the Head of the Tax Office in Olsztyn;
15) in the Wielkopolskie Voivodship-the Chief of the Treasury Office Poznań-Nowe Miasto;
16) in the Zachodniopomorskie Voivodship-the Chief of the Third Tax Office in Szczecin.
2. In the case of the taxable persons referred to in paragraph 1. 1, revenue (revenue):
1) for the export of cargo and passengers, accepted for carriage at the Polish seaports-the competent local authorities of the tax offices, listed in the mouth. 1, determined by the place of residence or the address of the registered office of the operator of the maritime agent;
2) other than those mentioned in the paragraph. 1 or in point 1-the competent local government of the tax offices, mentioned in paragraph 1, is the right place for the local government to be the chief tax office. 1, determined by the following:
(a) the place of residence or the address of the payer's head office where the tax collection takes place through the payer,
(b) place of residence of the taxable person, if the tax collection is effected without the intermediary of the payer
(c) the place of performance of the activities for which the revenue is obtained, in particular because of the place where the services are provided (the performance of the work), if the properties cannot be determined in the manner indicated in point (s). a or b.
3. If the taxpayer referred to in paragraph 1, conducts business activity in more than one voivodship or obtains the income (revenues) referred to in the mouth. 2, on the territory of more than one voivodship, or at the same time obtains the income (revenues) from the titles listed in the mouth. 1 and 2 in the territory of more than one voivodship, the competent locality is the Chief Executive of the Third Tax Office of Warsaw-Śródmieście, subject to the paragraph. 4.
4. If the taxable person referred to in paragraph 1, receives income (revenues) on the territory of more than one voivodship from which the payers collect a flat-rate income tax on natural persons, the competent local government of the tax offices, listed in the mouth. 1, determined by the address of the place of residence or the address of the payer.
§ 6. [ Taxation of income tax on legal persons of economic activities of non-residents] (1) In matters of corporation tax, income from economic activities obtained by the taxable persons who are not residents of that tax shall be determined on the basis of the place of establishment of the business, The following chief of tax offices:
1) in dolnośląskie voivodship-the Chief Executive of the Lower Silesian Tax Office in Wrocław;
2) in the Kujawsko-Pomorskie Voivodeship-the Chief of Kujawsko-Pomorski Tax Office in Bydgoszcz;
3) in the Lubelskie Voivodeship-The Head of the Lublin Tax Office in Lublin;
4) in the Lubuskie voivodship-the Head of the Lubuskie Tax Office in Zielona Góra;
5) in Łódź voivodship-the Chief of the Łódź Treasury Office in Łódź;
6) in the Lesser Poland Voivodeship-The Head of the Małopolska Tax Office in Kraków;
7) in the Mazovian voivodship-the Chief of the First Mazovian Tax Office in Warsaw;
8) in the Opole voivodship-the Chief of the Opole Treasury Office in Opole;
9) in the Podkarpacie voivodship-the Head of the Podkarpackie Tax Office in Rzeszów;
10) in Podlaskie Voivodeship-Chief of the Podlasie Tax Office in Białystok;
11) in the Pomorskie Voivodship-the Chief of the Pomeranian Tax Office in Gdańsk;
12) in the Śląskie Voivodship-the Chief of the First Silesian Tax Office in Sosnowiec;
13) in the Świętokrzyskie Voivodship-the Chief of the Świętokrzyskie Voivodeship Office of the Treasury in Kielce;
14) in Warmińsko-mazurskie voivodship-the Warmińsko-Mazurskie Voivodeship Office of the Treasury Office in Olsztyn;
15) in the Wielkopolskie Voivodship-the Chief of the First Wielkopolska Tax Office in Poznań;
16) in the Zachodniopomorskie Voivodship-the Chief of the West Pomeranian Tax Office in Szczecin.
2. In the case of obtaining by the taxpayers referred to in paragraph. 1, revenue (revenue):
1) for the export of cargo and passengers, accepted for carriage at the Polish seaports-the competent local government of the tax offices mentioned in the mouth. 1, determined by the place of residence or the address of the registered office of the operator of the maritime agent;
2) other than those mentioned in the paragraph. 1 or in point 1-the competent local authorities are the chief tax offices mentioned in paragraph 1. 1, determined by reason of the place of obtaining the income or, if the tax collection takes place through the payer, due to his or her place of residence or the address of the place of establishment.
3. If the taxpayer referred to in paragraph 1, conducts business activity in more than one voivodship or obtains the income (revenues) referred to in the mouth. 2, on the territory of more than one voivodship, or at the same time obtains the income (revenues) from the titles listed in the mouth. 1 and 2 in the territory of more than one voivodship, the proper locality is the Chief of the First Mazowiecki Tax Office in Warsaw, subject to the paragraph. 4.
4. If the taxable person referred to in paragraph 1, obtain income (revenues) on the territory of more than one voivodship from which the payers collect a lump sum income tax from the legal persons, the competent local government of the tax offices, listed in the mouth. 1, determined by the address of the place of residence or the address of the payer.
§ 7. [ Property of local tax authorities on inheritance tax matters and donations] 1. The property of the local tax authorities in matters of inheritance tax and donations shall be determined:
1) in the cases of inheritance, writing, further recording, testamentary command, preservation:
a) if the object of acquisition is property, perpetual use, cooperative ownership right to a dwelling, cooperative right to a utility premises, right to a single-family house in a housing cooperative, the right to a contribution housing in a housing cooperative, free use of real estate or service, and immovable property is situated within the territorial scope of the activity of one chief tax office-according to the location of the property,
(b) if the subject of acquisition is a property or property rights referred to in point (a). a and at the same time other property rights or movable property, and the real estate is situated within the territorial scope of the operation of one chief of the tax office-according to the location of the real estate,
(c) in cases other than those mentioned in (c). a and b-according to the last place of residence of the deceased, and in the absence of such a place-according to the last place of his stay;
2) in cases of donations, orders of the donor, the vow, the unpaid abolition of joint ownership, the establishment of use and the service of:
(a) if the object of the acquisition is property, perpetual use, cooperative ownership of the dwelling, cooperative right to the commercial premises, the right to a single-family house in a housing cooperative, free of charge use property or service, and the property is situated within the territorial scope of the operation of one head of the tax office-according to the location of the property,
(b) if the subject of acquisition is a property or property rights referred to in point (a). a and at the same time other property rights or movable property, and the real estate is situated within the territorial scope of the operation of one chief of the tax office-according to the location of the real estate,
(c) in cases other than those mentioned in (c). a and b-according to the place of residence of the purchaser on the day of the establishment of the tax obligation and in the absence of such a place-according to the last place of his stay on that date;
3) in cases of unpaid annuity-according to the place of residence of the buyer on the day of the establishment of the tax obligation, and in the absence of such place-according to the last place of his stay on that date;
4) in matters of acquisition of the right to a savings contribution paid at the disposal of the contribution in the event of death or acquisition of units at the disposal of a participant of an investment fund of an open or specialist fund an investment opened in the event of its death, according to the last place of residence, of the contribution or participant of the fund, as appropriate, and in the absence of such a place, according to the last place of residence;
5) in matters of acquisition which, in whole or in part, concerns things located abroad or property rights subject to execution abroad-according to the place of residence of the buyer on the day of the establishment of the tax obligation, and in the absence of such place-according to the last place of his stay on that day.
2. In the cases referred to in paragraph. 1 point 2 (a) c and point 5, if the purchaser, in accordance with separate provisions, makes a joint statement of the tax on the acquisition of goods or property rights-the property of the local tax authorities shall be determined according to the place of residence (stay) of one of the purchasers.
§ 8. [ Property of local tax authorities on charges] The property of the local tax authorities shall be determined on the following matters:
(1) the fair fee, at the place of the market;
2) local fee and health fee-according to the location of the village where the fee is charged;
3. (repealed);
4) the charge on the possession of dogs-according to the place of residence of the natural person having the dog.
§ 9. [ The property of the local tax authorities in matters of tax liability of the payer or the incassent] 1. The property of the local tax authorities in matters of the tax liability of the payer or the incassation shall be determined, subject to the paragraph. 2, according to:
1) the place of residence of the payer or the inerent, if the payer or inkasent is a natural person;
2. the address of the office of the payer or of the inerent, if the payer or the inkasent is not a natural person;
(3) the place of business of the payer or of the inerent, if the property cannot be determined in the manner indicated in point 2.
2. The property of the local tax authorities in matters of tax liability of notaries liable to tax on civil-law activities and inheritance tax and donations shall be determined according to the address of the registered office of notarial law firm.
§ 9a. [ Property of the local tax authorities in case of not having established a business activity in the territory of the country] 1. In cases of taxation of the tax on goods and services in the case of taxable persons not established in the territory of the country, they have a permanent place of business in that territory, the property of the authorities tax is determined on the basis of that fixed establishment.
2. The property of the local tax authorities in the cases referred to in art. 33, art. 34, art. 37 par. 1 and 3 and in art. 38 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2016 r. items 710, z Late. zm.), is established on the basis of the customs legislation.
§ 10. [ The incapacity to determine the local jurisdiction in the manner indicated in the tax law] 1. If the local jurisdiction cannot be determined in the manner indicated in the tax law, the competent tax authority shall be the Chief Executive of the Third Tax Office of Warsaw-Śródmieście or the President of the Capital City of Warsaw, with subject to paragraph. 2.
2. If, in matters of tax on goods and services, the local jurisdiction cannot be determined in the manner indicated in the tax law, the competent tax authority shall be the Head of the Second Tax Office of Warsaw-Śródmieście.
Chapter 3
Property of the local tax authorities in the event of an event giving a change of local jurisdiction during the tax year or the settlement period
§ 11. [ Jurisdiction of the tax authority on matters due for a given tax year for income tax] 1. The tax authorities competent for the tax year in respect of the income tax year:
1) from natural persons to taxpayers who have changed their place of residence or stay, as a result of which the competent tax authority has become a tax authority other than the previous one-is the tax authority competent according to the place of residence or stay on the last day of the year tax, and when the residence or stay in the territory of the Republic of Poland has ceased before that date-according to the last place of residence or stay in its territory;
2) from the legal persons for taxpayers who have changed the address of the registered office, as a result of which the competent tax authority has become different from the current one-is the tax authority competent according to the address of the registered office on the last day of the tax year, for which it is submitted testimonis.
2. If, in accordance with the separate provisions, the taxpayer is obliged to disclose the address of the seat in the relevant register, the provision of the paragraph. 1 point 2 shall apply when the new address of the head office has been disclosed in that register by the end of the tax year for which the testimony is submitted.
§ 12. [ Jurisdiction of the local tax authority on income tax advance payments] 1. The local tax authority in cases of advances on income tax:
1) from natural persons to taxable persons who, during the tax year, have changed their place of residence or stay, as a result of which the competent tax authority has become a competent tax authority, is the tax authority competent according to the place of residence or stay on the last day of this settlement period, and when the residence or stay in the territory of the Republic of Poland has ceased before that date-according to the last place of residence or stay in its territory;
2) from the legal persons for taxpayers who, during the tax year, changed the address of the registered office, as a result of which the competent tax authority became different from that of the previous one-is the tax authority competent according to the address of the registered office on the last day of that period 1.
2. If, in accordance with the separate provisions, the taxpayer is obliged to disclose the address of the seat in the relevant register, the provision of the paragraph. 1 point 2 shall apply when the new address of the head office has been disclosed in that register by the end of the settlement period.
§ 13. [ Jurisdiction of the local tax authority on the settlement of goods and services tax] 1. The tax authorities competent in the field of tax settlements of goods and services for a given tax period for taxable persons who, during the settlement period, have changed their place of residence or the address of their registered office, as a result of which they have been competent a tax authority other than the previous one-is the tax authority competent for the taxable person for the settlement of the tax on goods and services on the last day of that period.
2. If, in accordance with separate provisions, the taxpayer is obliged to disclose the address of the place of residence or place of residence in the relevant register, the provision of the paragraph. 1 shall apply when a new address has been disclosed in that register by the end of the accounting period to which the declaration relates.
§ 13a. [ Customs tax authority on the matters of excise duty settlement] 1. The tax authorities competent for the settlement of excise duties for a given tax period for taxable persons who, during the trading period, have changed their place of business, place of residence or address, as a result of the what has become a competent tax authority other than the previous one-is the tax authority competent for the taxable person for the clearance of excise duties on the last day of that period.
2. If, in accordance with separate provisions, the taxpayer is obliged to disclose the address of the place of residence or place of residence in the relevant register, the provision of the paragraph. 1 shall apply when a new address has been disclosed in that register by the end of the accounting period to which the declaration relates.
§ 14. [ Jurisdiction of the tax authority on the matters of transport tax] Tax authority competent in matters of tax on transport measures for taxable persons who, during the tax year, have changed their place of residence or the address of the place of establishment, as a result of which the competent tax authority has become the subject of a tax authority other than the one which has been -is the tax authority competent according to the place of residence or the address of the place of establishment from the first day of the month following the month in which the change of residence or address of the place of establishment occurred.
Chapter 4
Property of the tax authorities in matters relating to the use of relief in the payment of tax liabilities
§ 15. [ The property of the tax authorities resulting from the separate provisions] 1. Tax authorities which, on the basis of separate provisions, are competent to determine or determine the obligations of taxes, fees and non-tax budgetary receivables, hereinafter referred to as "taxes", shall be appropriate in cases:
1) to release the payers from the obligation to collect tax or advance tax-without limitation of the amount;
(2) to limit the collection of the advance on tax, without the limitation of the amount;
3) deferring the payment deadline and the distribution of the payment of the tax payment-without the limitation of the amount and the repayment period;
4. to postpone and decay the payment of tax arrears, including interest on late payment or interest, as laid down in the decision referred to in Article 4 (2). 53a of the Act-without limitation of the amount and the repayment period;
5) dead in whole or in part of tax arrears, interest on arrears or by prolongation fee-without limitation of the amount.
2. The tax authorities competent to adjudicate the tax liability of a payer or an incassation shall also be appropriate, in terms of receivables attributable to the payers or incents, to:
1) deferring the payment deadline and the distribution of the payment of the tax payment-without the limitation of the amount and the repayment period;
2. deferring and decaying the payment of tax arrears, including interest on arrears, without limitation of the amount and the repayment period;
3) the death from the office of tax arrears or the prolongation fee in the cases referred to in art. 67d § 1 points 3 and 4 of the Act-without limitation of the amount.
3. In matters of tax law entrusted to the execution of the tax authorities of the first instance, these authorities are competent to defer the time limits laid down in the tax law-without limitation of the date of deferral, with the exception of time limits referred to in art. 68-71, art. 77 § 1- 3 [ 1] , art. 79 § 2, art. 80 § 1, art. 87 § 3 and 4, art. 88 § 1 and art. 118 of the Act.
4. The tax authority competent to postpone the time limit for the submission of the information referred to in Article 4 (4). 82 § 1b of the Act, is the Head of the Tax Office competent for the taxpayer on the settlement of the tax on goods and services.
Chapter 5
Property of the local tax authorities in cases of determining the overpayment of the tax levied by the payers
§ 16. [ Jurisdiction of the tax authority on matters relating to the determination of the tax overpayment] 1. The relevant local tax authorities in cases concerning the determination of the overpayment of taxes at the request of a taxable person in the cases referred to in Article 3 (1) of the Regulation. 75 § 1 of the Act, are:
1) the chief of the tax offices, if the taxes, in accordance with the separate regulations, are paid into the accounts of the tax offices, the appropriate due to:
(a) the place of residence of the payer if the payer is a natural person,
(b) the address of the payer's premises if the payer is not a natural person,
(c) the place of business of the payer, if the characteristics of the payer cannot be determined in the manner indicated in point (b);
2) wójt, mayor (city president), starosta, marshal of the voivodship, if the taxes, according to separate regulations, are paid into the account of the local government unit-competent due to the place of residence or the address of the payer's seat.
2. In the case of a tax on goods and services, and excise duty levied by a payer, the competent local taxpayer in cases of repayments shall be the tax authorities competent for the taxable person for the settlement of the tax on goods and services and the tax excise duty.
3. In the case of a civil law tax and inheritance tax and donations collected by the payers competent to determine the overpayment shall be the tax authorities competent in the area of the tax.
4. The local tax authorities in cases concerning the statement of payment of the flat-rate income tax levied by the payers, at the request of the non-resident taxpayer of that tax, shall be the chief of the tax offices determined on account of the place of residence or the address of the payer's seat indicated in:
1) § 5 par. 1-in the field of personal income tax;
(2) § 6 (2) 1-in the field of corporate income tax.
Chapter 6
Final provisions
§ 18. [ Entry into force] This Regulation shall enter into force on 1 September 2005, with the exception of paragraphs 5 and 6, which shall enter into force on 1 January 2006. 2)
§ 18.
1) Currently, the government administration, the Public Finance Minister, is headed by the Minister of Development and Finance, pursuant to § 1 (1). 2 point 2 of the Regulation of the Prime Minister of 30 September 2016. on the detailed scope of the action of the Minister of Development and Finance (Dz. U. Entry 1595).
2) This Regulation was preceded by the Ordinance of the Minister of Finance of 24 December 2002. on the jurisdiction of the tax authorities (Dz. U. Entry 2069 and 2003 items 1487 and 2325).
[ 1] Repealed by Art. 1 point 69 (b) b) of the Act of 10 September 2015. o Change of the Act-Tax Ordinance and some other laws (Journal of Laws of the Act of 1649; ost. zm.: Dz.U. z 2016 r. items 1948), which entered into force on 1 January 2016.
