A few words about the organisational structure of the fiscal authorities

So who oversees the entire tax administration? Which authority is responsible for issuing tax rulings, and which for conducting customs and tax audits? I invite you to read this article, which outlines and discusses the organisational structure of the tax administration.

The Minister of Finance is the body that exercises general supervision over the functioning and activities of tax authorities, issues general tax rulings and appoints the Directors of the Tax Administration Chambers (upon the recommendation of the Head of the National Revenue Administration). He is therefore responsible for the functioning of the entire public administration sector dealing with levies and taxes, and also bears political responsibility for the activities of the tax authorities.

At the very top of the organisational structure of the National Tax Administration stands its Head, who is also the Secretary of State at the Ministry of Finance. He is appointed by the Prime Minister at the request of the Minister of Finance. The powers of the Head of the National Tax Administration are set out in Article 14 of the Act on the National Tax Administration, as well as in other tax laws, and include, amongst other things:

• combating tax evasion;
• shaping personnel and training policy within the organisational units of the National Revenue Administration;
• supervising the activities of the tax administration (including Directors of Tax Administration Chambers and Heads of tax and customs offices).

The next authority in the KAS hierarchy are the Directors of Tax Administration Chambers. They supervise the proper fulfilment of duties by heads of tax offices and heads of customs and tax offices. They also act as the second-instance authority over heads of tax offices and customs and tax offices, which means that the Director of a Tax Administration Chamber (IAS) considers appeals against decisions of first-instance authorities. There are 16 Tax Administration Chambers (one for each province), and they serve as support units for the Directors.

The tax authorities closest to taxpayers are the heads of tax offices and the heads of customs and tax offices. The most important task of the heads of tax offices is the collection of taxes, fees and customs duties, maintaining records of taxpayers and payers, as well as providing day-to-day services to taxpayers. There are 400 tax offices in Poland, and they constitute the largest component of the National Revenue Administration. They are on the ‘front line’ of contact with taxpayers and payers of all taxes, fees and customs duties.

The heads of customs and tax offices constitute a separate body within the National Revenue Administration. As indicated in the explanatory memorandum to the draft National Tax Administration Act*,* the heads of customs and tax offices are primarily tasked with detecting and combating large-scale irregularities (tax-related – author’s note) in situations where the scale, complexity and impact of the breaches significantly affect the state’s financial security system. The legislator has therefore primarily equipped them with supervisory powers (these include, amongst other things, carrying out customs and tax inspections, conducting test purchases and conducting proceedings in customs matters). There are currently 16 customs and tax offices, 45 regional branches and 143 customs offices.

A separate body from the Head of the National Revenue Administration is the Director of the National Tax Information Service, whose task is to ensure uniform and publicly available tax and customs information and to issue individual interpretations (all powers are listed in Article 22 of the Act on the National Revenue Administration). The Director of the National Tax Information Service is based in Bielsko-Biała.

The current structure of the National Revenue Administration is the result of a reform that merged three branches of the state administration: the tax administration, the Customs Service and the tax inspection offices. This consolidation, subordination and clear definition and demarcation of competences means better utilisation of human and material resources, more efficient coordination of activities and greater work efficiency.