Date 1 March This year, the National Tax Administration (hereinafter: KAS) started its operation. The KAS Act provides for the establishment of an existing tax unit, a single organisation that will be responsible for the dimension, control and enforcement of public taxes.
Below we present the structure of the KAS:
The Minister responsible for Public Finance is the body responsible for coordinating activities and shaping the strategy of the National Tax Administration, which is directly governed by the Head of the National Tax Administration.
The Head of the KAS shall carry out functions previously exercised by the Head of Customs Service, the General Inspector of Tax Control, the General Inspector of Financial Information and the previous tasks of the Minister responsible for public finances, in the field of supervision of tax administration
The Chief of the Tax Office, as so far, has a fundamental role in the process of collecting public-law tributes and applies administrative execution of monetary receivables.
The Head of Customs and Tax Office has a role similar to the former Directors of Tax Control and the Chiefs of Customs. It carries out tasks in the field of customs and tax control, the establishment and determination of public-law dans and the placing of goods under customs procedures.
The Director of the Chamber of Tax Administration is pressing supervision over the performance of tasks by the Chiefs of Tax Offices and the Chiefs of Customs and Tax Offices. The analogous function was so far performed by the Directors of Tax Chambers and Directors of Customs Chambers.
The Director of National Tax Information is a body directly subordinate to the Head of KAS, who is responsible, among others, for conducting cases concerning the interpretation of individual tax law. It will also be responsible for processing and making available uniform tax and customs information.
Additional powers in criminal law
The National Tax Administration, in selected cases, was also assigned the task of identifying, preventing, detecting and collecting perpetrators of crimes: material forgery, intellectual forgery, the use of documents proving the untruth including intellectual forgery, fraud and organised crime and participation in an organized criminal group, as well as: selling, bribery, paid protection, abuse of functions by a public officer, criminal threat, violation of physical inviolability, active assault and insult of an officer.
The selected KAS officers were given control and operational-research powers, e.g. the right to conduct searches without the prior approval of the prosecutor. It is also envisaged to equip elected officers with means of direct coercion and firearms.