Establishing National Fiscal Administration in Poland
Establishment of the National Fiscal Administration (KAS)
On March 1st, 2017 bill on National Fiscal Administration (pl. Krajowa Administracja Skarbowa (KAS)) has entered into force. KAS is the combination of former:
- Tax Administration
- Customs Service
- Fiscal Control Authorities
The activities of KAS will be subjected to Minister responsible for public finances. This service will be responsible for the administration, collection and control of public taxes as well as for protecting the interest of the Treasury. The KAS has the Customs and Revenue Service which is the formation composed of uniformed officers.
Key tasks of KAS
The main goal of establishing the KAS was better and more efficient use of already existed three abovementioned tax and customs services. KAS has to focus inter alia on providing coherent tax and customs information and services to large entities (so-called Key Entities), as well as the combating tax crimes, especially VAT frauds and other crimes which significantly affects the security and stability of State’s financial status. As a part of its mission, KAS also carries out activities aimed at minimalizing the phenomenon of the black economy and is obliged to standardize Polish tax services with regard to other EU Members.
The Act on National Fiscal Administration provides several types of proceedings conducted by relevant departments:
- Tax and customs control, which can be conducted inter alia with regard to possession, production and trade of gambling machines as well as issues related to Foreign Exchange Law and duties
- Audit which includes inter alia assessment on the disposal of funds from EU budget, use and management of State Property,
- Official acknowledgements conducted previously by Customs Service.
Should you have any queries related to new Polish National Fiscal Authority or other tax-related issues, please contact with our lawyers.