Individual tax rulings – a new regulation of the Minister of Finance

Analysis

Individual tax rulings – a new regulation of the Minister of Finance

Tax Alert 01/2016

7 January 2016

A new regulation of the Minister of Finance on authorisation to perform certain acts with respect to individual tax rulings (hereafter: the “Regulation”) was published in the Journal of Laws of the Republic of Poland on 31 December.

Tax rulings remain within the competence of Directors of Tax Chambers

Pursuant to the Regulation, the Minister of Finance will continue to delegate powers related to issuing individual tax rulings to the Directors of Tax Chambers in Bydgoszcz, Katowice, Łódź, Poznań and Warsaw with the existing territorial or operational areas remaining unchanged (changes, i.e. appointment of Director of the National Tax Information Bureau will come into force on 1 July 2016).

Importantly, the recent changes in the Tax Ordinance have broadened the competence of the Minister of Finance concerning individual tax rulings as well as delegation of the aforesaid competences.  As a consequence, in addition to delegation of the authority to issue individual tax rulings, the Minister of Finance has authorised the relevant Directors of Tax Chambers to do the following:

  1. Make changes to individual tax rulings while considering the summons to remedy a breach;
  2. Decide that an individual tax ruling is invalid if it is at variance with a general ruling issued under the same legislation;
  3. Rescind individual tax rulings and issue decisions to confirm that the general tax ruling applies to the future event or the actual situation described in the tax ruling application;
  4. Issue decisions to confirm that the general tax ruling and changes thereto apply to the future event or the actual situation described in the tax ruling application;
  5. Rescind decisions confirming that the general tax ruling applies to the future event or the actual situation described in the tax ruling application.

Consequently, pursuant to the aforementioned Regulation, the institutions introduced in the amended Tax Ordinance of 10 September 2015 while issuing individual tax rulings, which was the subject of our webcast and previous tax alerts, can be fully used effective from 1 January 2016, even though the regulations establishing the new tax authority competent to issue individual tax rulings, i.e. Director of the National Tax Information Bureau, will come into force on 1 July 2016.

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