The presented draft Act on National Tax Administration provides for the introduction of a new control procedure, i.e. customs and tax control. This procedure will replace the existing customs control. However, it should be noted that the proposed procedure is largely based on the current solutions. Nevertheless, it is worth noting the differentities of the draft Act on KAS.
Controls would be carried out both if it were to comply with tax, customs, rules governing the organisation and conduct of gambling and foreign exchange. They would also cover, among others, road transport, imports into Poland of all goods subject to restrictions, veterinary regulations, plant and animal protection, postal consignments, the use of funds from the European Agricultural Guidance and Guarantee Fund.
one of the major changes proposed in the project is the abolition of the properties of local heads of customs and tax offices. According to the proposed regulations, the head of the customs and tax office will be able to carry out customs and tax control throughout the territory of the Republic of Poland.
This means that regardless of the location of the controlled premises, the activities undertaken by the head of the customs and tax office will be important and effective.
For example, if the controlled control is located in Warsaw, customs and tax control will be possible to initiate, outside the head of the customs and tax office with the registered office in Warsaw, any other head of the customs and tax office.
The initiation of the checks will take place ex officio on the basis of the authorisation to carry out the customs and tax checks which will be held by the inspecting officer. The date of initiation shall be the date of issue of the authorisation to carry out the customs and tax checks.
Where customs and tax control is initiated, the scope of tax law controlled within the time limit 14 the days from the date of service of the inspection authorisation to carry out customs and tax checks shall be entitled to correct the declaration for the scope covered by the inspection. The term will be materially legal. The submission of an amendment to the declaration after the date indicated, and before the completion of the customs-tax control, will not have legal effect.
According to the proposed changes, the principals of customs and tax offices will be able to carry out evidence from a controlled interview or witness using technical devices enabling that proof to be carried out at a distance with direct transmission of the image and sound. This solution corresponds to the abolition of the properties of local heads of customs and tax offices.
The customs and tax control authority shall be entitled to:
- • require the making available of files, records, books and documents of all kinds relating to the subject of customs and tax checks and to make copies, extracts, notes, prints and documented electronic data collection;
- • entry, residence and movement in the ground and in the building, premises or other controlled spaces;
- • inspecting;
- • identification or other identification of persons where necessary for the purposes of checks;
- • interrogation of a controlled or witnesses;
- • search of premises, including residential premises, other premises and places and items, including technical equipment and service dogs;
- • consultation of experts;
- • securing the evidence collected;
- • to request the physical inventory;
- • drawing up sketches, copying, filming, shooting and making sound recordings;
- • the collection of other necessary materials in the scope of customs-carb control;
- • testing of goods, raw materials, intermediates and products, including sampling of goods, raw materials, intermediates and finished products for examination;
- • require that, where possible, any activity resulting in data on raw materials, materials, production in progress and intermediate products and products obtained, finished products and the amount of production losses be repeated;
- • perform, in justified cases, by experimentation, experience or re-enactment of the ability to play on a machine or game on another device;
- • require the closure of the documents relating to the goods and operations to be checked in order to allow comparison of the actual condition with the registration status;
- to participate in customs and tax control activities, to comply with tax law on the production, movement and consumption of excise goods, in particular their manufacture, processing, processing, contamination of spillage, reception, storage, issuing, transport and destruction, and to the use and marking of excise duties;
- to request clarification on the subject matter of customs and tax control;
- the use of official seals on equipment, premises, vessels and means of transport.
The draft KAS Act provides for the possibility of searching the premises, other premises and places or things controlled without the prior approval of the prosecutor. This activity will only be possible in cases of urgency provided there are reasonable grounds for supposing that there is evidence relevant to the checks carried out at the site of the search.
In view of the nature of the proposed changes, it can be expected that they will lead to faster controls. However, doubt may give rise to powers of control to conduct a search without a prior compatible prosecutor. However, the assessment of this solution should be pending until it is applied by the competent authorities.
Customs and tax checks should be completed without undue delay, however, no later than 3 months after its initiation. In the event of failure to complete within the time limit, the taxable person shall be informed in writing of the reason for the extension of the time limit for the completion of the customs and tax checks and of the new time limit for its completion.
The bill is to enter into force 1 January 2017.