The centralisation of tax services for, inter alia, capital groups and banks is intended to better serve these entities. In practice, it will also be easier to control.
The properties of the tax offices changed from day 1 January 2021. one with the criterion of eligibility of entities to be operated by individual tax offices is an income criterion.
Regulations of the Minister of Finance dated 28 December 2020 amending the Regulation on jurisdiction of tax authorities and the MF Regulation of 28 December 2020 on certain taxable persons and payers in respect of which tasks are performed by the head of the tax office other than the local competent authority, shall, inter alia:
- categories of taxable persons and payers of significant economic or social importance in respect of which the tasks are performed by the head of the tax office other than the local competent
- the conditions for crediting the taxable persons and payers referred to in point 1, to the appropriate category.
Specialised national tax office – I Mazowieckie Tax Office in Warsaw will handle:
- tax groups of capital and their companies,
- State banks and national banks in the form of joint stock companies,
- National insurance and reinsurance undertakings, public companies established in the territory of the Republic of Poland,
- legal persons or non-legal entities whose net income / turnover exceeds the amount 50,000,000 EUR (excluding civil companies).
- 19 specialized tax offices, the so-called WUS, will be responsible for
- legal persons or organisational units without legal personality whose net income/turnover is at the border 3-50,000,000 EUR (excluding civil companies)
Foreign entrepreneurs (≥3,000,000 EUR)
branches or representations of foreign entrepreneurs
Local government units (JST)
Cooperative savings and credit banks
cooperative banks
The Lublin Tax Office in Lublin, the so-called LUS, will deal with the flat-rate corporate income tax collected from non-residents by the payers of this tax (source tax).
For more information see the attached pdf below.