Tax administration – amendment to the act signed by the President
Tax Alert 23/2015
22 December 2015 r.
On 21 December 2015 the President signed the Act passed by the Polish Sejm on 16 December 2015 amending the Act on tax administration and amending the Tax Ordinance and certain other Acts. The key objective of the amendment is to postpone the effective of date of most provisions of the Tax Administration Act of 10 July 2015 from 1 January 2016 to 1 July 2016.
Tax administration – comprehensive changes are inevitable
In accordance with the justification of the bill introducing considerable changes specified in the Tax Administration Act, comprehensive organizational changes are required. In this situation changing the effective date from 1 January to 1 July 2016 will provide taxpayers with additional time to prepare for efficient and successful fulfilment of their obligations.
At the same time, in accordance with the regulation draft of the Minister of Finance on determining categories of taxpayers and remitters serviced by the head of the tax office other than that competent (for which the legislation works have been discontinued) the competence of tax offices will not change as of 1 January 2016.
Tax administration without the Office of National Tax Information
The new tax authority – the Director of the Office of National Tax Information heading the Office of National Tax Information will not appear in the tax administration structure yet. This change will come into force as of 1 July 2016. The Minister of Finance will remain the competent authority for issuing tax rulings, who will delegate this right to individual Directors of Tax Chambers.
At the same time, during legislation works at the Commission for Public Finance amendments to the act amending the Tax Ordinance Act of 10 September 2015 with respect to issuing tax rulings have been introduced. Moreover, apart from the existing competences, the Minister in charge of the public finance will have the right to issue regulations delegating prerogatives originally attributed to the Director of the Office of National Tax Information, including the right to change tax rulings at the stage of analysing calls for remedy of the law infringement to other authorities (not only selected Directors of Tax Chambers).
Significantly, the amending bill has not been published in the Official Journal yet. It is expected to be published before 31 December 2015.