Without a doubt, settling our taxes correctly is a challenge for each of us. Tax regulations in Poland are complex, extensive, and frequently changed. Furthermore, they are inconsistently applied by tax authorities, which leads to numerous interpretation disputes and deepens taxpayers' distrust of the tax authorities.
The situation for taxpayers is set to change. On October 2, 2020, the Tax Jurisprudence Department was established within the Ministry of Finance. It will be responsible for implementing the duties of the Head of the National Revenue Administration in overseeing:
- uniform application of tax law provisions by tax authorities,
- the correctness of individual interpretations and binding rate information issued by the Director of the National Tax Information.
As we read in the order of the Minister of Finance of 17 April 2019 on the establishment of the organizational regulations of the Ministry of Finance (i.e. Journal of Laws of the Minister of Finance of 2020, item 80, as amended), the tasks of the new department will also include signaling the need for legislative changes and indicating the advisability of issuing tax clarifications or general interpretations.
There is no doubt that uniform application of tax regulations will contribute to the unification of case law. This, in turn, will prevent situations in which tax authorities issue divergent interpretations in identical factual situations and will strengthen taxpayers' trust in the tax authorities.
Elżbieta Banaszewska-Miałkowska has been appointed Director of the Tax Adjudication Department. Marcin Krawczyk is serving as Deputy Director.
Tax adjudication matters were previously handled by the Tax Collection Department, which, in addition to this role, also carried out tasks related to collection and enforcement, international cooperation, and oversight of the operation and development of the National Revenue Administration's IT systems. Elżbieta Banaszewska-Miałkowska, Director of the new department, told "Dziennik Gazeta Prawna" that due to the broad scope of matters handled by the Tax Collection Department, the decision was made to establish a new department within the structure of the National Revenue Administration, which was assigned tasks strictly related to the application of tax law.
