On the website of the Government Legislative Centre, the bill on amending the National Tax Administration Act and some other laws was published. The solutions proposed by the Ministry of Finance aim mainly to combat the grey economy and tax fraud more effectively by improving the tasks performed by the National Tax Administration. The project introduces changes in both the performance of tasks belonging to the National Tax Administration, hereinafter referred to as ‘KAS’ and service pragmatism.
one of the proposed solutions is to grant the Head of the KAS the power to audit national public funds, as regulated by the KAS Act.
The project aims to improve the organisation, financing rules of the KAS and to clarify and expand the catalogue of KAS tasks, in particular as regards the extension of data collection powers to carry out the KAS tasks by:
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extension of the list of entities and institutions required to provide the authorities with documents and information (including the Civil Aviation Authority, the Polish Aviation Group, the Polish Railway Lines S.A., the Inland Shipping, the National Criminal Registry) and – extension of the scope of the data obtained, inter alia, by adding to the catalogue information that may be collected by the authorities of the Polish Aviation Group, also information on events affecting the formation or amount of non-taxable budget receivables,
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clarification of provisions on the possibility for the KAS authorities to use the data collected in databases, registers, records, collections and information systems made available by other authorities to carry out the statutory tasks of the KAS. Data processing will be carried out in the Central Tax Data Register (CRDP),
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an extension to the natural persons of the circle of entities of which the bank is obliged to provide information at the written request of the Head of KAS and the Chief of Customs and Tax Office, issued in connection with the initiation of an investigation into criminal offences and fiscal criminal offence or fiscal misdemeanour and the granting of that power also to the head of the tax office,
The purpose of the amendment is also to clarify and supplement the rules of the customs and tax control mode, including the control of ownership and production and marketing of gambling machines.
The Ministry also proposes improving the activities of the authorities by:
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provide the Head of Customs and Tax Office with the knowledge of the revised declaration submitted by the controlled correction and with the introduction of rules on the limitation of the effective submission of corrections to the period not covered by the check, as well as the provision of a controlled notification of the correction of the declaration, while ensuring the controlled exercise of its powers,
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extending the definition of a controlled counterparty to, inter alia, the carrier and all economic operators during the period covered by customs and fiscal control involved in the storage, repackaging, handling, transmission of the same goods, acting both on behalf of suppliers and purchasers involved in the direct or indirect supply of the goods, or financial payment entities,
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the introduction of the possibility of authorising the Deputy Head of Customs and Tax Office to initiate tasks in the field of operational and investigative activities and to sign the audit result.
one the proposed solutions are also granting the Head of the KAS the power to audit national public funds, as regulated by the KAS Act.
In addition, the legislator wants to make the management of the Customs and Tax Service more flexible, including the revision of the rules on the establishment of the control and jurisprudence allowance, as well as the imposition of an obligation on officers to inform them of their departure abroad.
The project is currently at the interministerial stage.
Author:
Marcin Kołkowicz
Tax adviser, tax consultant At Russell Bedford Poland Sp. z o.o., a graduate of the Administration, Management and Marketing of the Catholic University of Lublin named after John Paul II. The subject of tax law deals with from 2012. He gained experience in Lublin and in Warsaw tax advisory offices. Author and co-author of many tax publications, in particular for the legal and tax portal TaxFin.pl. In his career, he dealt with both direct and indirect taxation issues, with particular emphasis on VAT.