Place of jurisdiction of the tax authorities

Service-Tax

Taxpayers are required to pay taxes on time and submit the required declarations. It is extremely important that they reach the appropriate office. In terms of income tax, the competence of the tax office is defined in the Ordinance of the Minister of Finance of August 22, 2005 on the properties of tax authorities. The local jurisdiction of the tax authorities in matters of personal income tax is determined according to the place of residence.

Place of jurisdiction of the tax authorities

Taxation based on a tax card is an exception to the above rule. In this case, the jurisdiction of the tax office is determined according to the location of the organized establishment indicated in the CEIDG-1 declaration.

On the other hand, in matters of taxation with personal income tax on income (revenues) from economic activity obtained by non-resident taxpayers of this tax, the following heads of tax offices are determined according to the place of conducting this activity:

  1. in the Dolnośląskie Voivodeship - the Head of the Tax Office in Wrocław-Psie Pole;

  2. in the Kuyavian-Pomeranian Voivodeship - Head of the Second Tax Office in Bydgoszcz;

  3. in the Lubelskie Voivodeship - the Head of the First Tax Office in Lublin;

  4. in the Lubuskie Voivodeship - the Head of the First Tax Office in Zielona Góra;

  5. in the Łódź Voivodeship - the Head of the Tax Office in Łódź-Śródmieście;

  6. in the Małopolskie Voivodeship - the Head of the Tax Office in Kraków-Śródmieście;

  7. in the Mazowieckie Voivodeship - the Head of the Third Tax Office Warszawa-Śródmieście;

  8. in the Opolskie Voivodeship - the Head of the First Tax Office in Opole;

  9. in the Podkarpackie Province - the Head of the First Tax Office in Rzeszów;

  10. in Podlaskie Voivodeship - the Head of the First Tax Office in Białystok;

  11. in the Pomeranian Voivodeship - the Head of the First Tax Office in Gdańsk;

  12. in the Śląskie Voivodeship - the Head of the First Tax Office in Katowice;

  13. in the Świętokrzyskie Voivodeship - the Head of the Second Tax Office in Kielce;

  14. in the Warmian-Masurian Voivodeship - the Head of the Tax Office in Olsztyn;

  15. in the Wielkopolskie voivodship - the Head of the Tax Office Poznań-Nowe Miasto;

  16. in the West Pomeranian Voivodeship - the Head of the Third Tax Office in Szczecin.

For the export of cargo and passengers accepted for transport in Polish seaports - the heads of tax offices listed above are competent locally, determined according to the place of residence or the address of the registered office of the entity providing the maritime agent services. In matters other than those listed above, the heads of tax offices are listed above, determined on the basis of:

  1. the place of residence or the address of the seat of the payer, if the tax is collected through the payer,

  2. the place of residence of the taxpayer, if the tax is collected without the intermediation of the payer,

  3. place of performance of activities from which income is obtained, in particular with regard to the place of performance of services (work), if the properties cannot be determined in the manner indicated in point (a). a or b.

VAT tax

On the basis of VAT, as a rule, entrepreneurs determine the competent office according to the place of residence of the entrepreneur who is a natural person, i.e. exactly as for the purposes of income tax.

In matters of taxation with tax on goods and services, if taxpayers who do not have a registered office in the territory of the country, have a permanent place of business in this territory, the jurisdiction of the tax authorities is determined according to this fixed place of business.

Property change

The provisions of the regulation also specify which office is competent in the event of a change of place of residence or stay, as follows:

  • the tax authority competent for the tax year in respect of the personal income tax due for the tax year for taxpayers who have changed their place of residence or stay, as a result of which a tax authority other than the current one has become competent - is the tax authority competent for the place of residence or stay on the last day of the year tax, and when the residence or stay in the territory of the Republic of Poland ceased before that date - according to the last place of residence or stay in its territory;

  • the tax authority competent for local income tax advances for taxpayers who changed their place of residence or stay during the tax year, as a result of which a tax authority other than the current one has become competent - is the tax authority competent according to the place of residence or stay on the last day this accounting period, and when the residence or stay in the territory of the Republic of Poland ceased before that date - according to the last place of residence or stay in its territory;

  • the tax authority competent for tax settlements on goods and services for a given tax period for taxpayers who changed their place of residence or registered office address during the tax period, as a result of which a tax authority other than the current one has become competent - is the tax authority competent for the taxpayer on account of settlements of tax on goods and services on the last day of this period.