Polska Polska
7 tysięcy firm, blisko 3 miliony zatrudnionych
Tabs 1


Main page News
Tabs 2


Legislation Monitoring Centre
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.



Did the legislators who created the Tax Administration Act forget about the Tax Ordinance?


The planned establishment of the Centralized, Specialized Tax Office in Warsaw will not bring the results expected by the Ministry of Finance. The reason for this is the regulation in the Tax Ordinance stating that a taxpayer has to consent to appearing in person in a tax office which is not territorially relevant.


The act provides an opportunity to remodel the system for establishing the relevance of tax offices with regards to some entrepreneurs of key importance for the Polish economy. The Ministry announced that it would issue a regulation establishing the Centralized, Specialized Tax Office in Warsaw.


However, it appears that the legislator – due to an oversight – forgot about section IV, chapter 6 of the Tax Ordinance Act from August 29th 1997 regarding summons. Art. 156, $1 of the act in question states that the party summoned by the tax authority is obliged to appear in person only within the borders of the voivodeship were he or she lives. This indicates clearly that no summons pertaining to an entrepreneur based and active outside the Mazovian voivodeship will have no practical implication, unless, in accordance with art. 156 $2, the taxpayer expresses his willingness to appear in a given office in person.


In light of this, if the legislators’ objective is to create an opportunity for the Centralized Tax Office in Warsaw, there are grounds for serious concern that such a change will do more harm than good. However, if we are only dealing with a classic change of relevance, one has to remember that the regulations of the Tax Ordinance will make it impossible to apply the tax administration act and the regulation of the Minister of Finance in this regard.


The Tax Committee of Employers of Poland