Amendments to the Tax Code: Property of the tax office

Service-Tax

The Council of Ministers is working on an amendment to one of the most important legal acts, i.e. the Tax Ordinance. The modifications proposed by the Ministry of Finance include both small regulations, specifying specific issues, and large, very important for all taxpayers. One of the most important changes concerns the provisions regulating the local jurisdiction of the tax office

Local jurisdiction of the tax office - current legal status

According to the current regulations, when settling PIT, the appropriate authority is the one that is competent for the taxpayer's place of residence. In the field of VAT, the office competent for the place of performance of the activities subject to VAT must be taken into account.

Local jurisdiction of the tax office - draft

The draft act proposes a provision according to which, in the event of an incorrect determination of the local jurisdiction of the Tax Office, the decision will not be revoked. If the decision is challenged, then its factual correctness will be assessed. The set of planned changes also includes the implementation of a new, specific procedure for determining the properties of the tax institution of the first instance for the implementation of proceedings (e.g. audit). The head of the Ministry of Finance will be given the opportunity to appoint the head of the Tax Office, the head of the customs office or the director of the customs chamber competent to implement tax control and proceedings, if the case is related to an entity under the local jurisdiction of several authorities.

The amendment to the Tax Code is aimed at increasing the "liquidity" of these processes and streamlining tax and control proceedings.