Director of Department: dr. Beata Rogowska - Rajda

Deputy Director: Emil Chojnacki

Deputy Director: Łukasz Pepliński

Contact:

phone: +48 (22) 694 38 86
e-mail: sekretariat.dsp@mf.gov.pl

 

The Department is responsible for tasks related to general tax law and state’s tax system .
In particular, the Department:
•    provides and coordinates the policy of, tax avoidance, evasion and the elimination of double taxation;
•    provides unification of tax rules, in particular in scope of individual tax interpretations, general tax interpretations;
•    manages tasks related to general tax law and legislation, in particular the Tax Ordinance Act including extensive interpretation, investment agreement, cooperation, anti-avoidance rules, as well as information about tax schemes (Mandatory Disclosure Rules - MDR) and  tasks related to the legislation, implementation and interpretation of the provisions of the Tax Advisory Act; 
•    performs legislative tasks and ensures uniform application of provisions concerning administrative enforcement and  security proceedings, liquidation of movables that have become the property of the State Treasury and mutual assistance in the recovery of claims of EU Member States and third countries;
•    supports the Council for the Prevention of Tax Avoidance and the State Examination Commission for Tax Advisory;
•    analyses needs to penalise behaviour and deeds leading to the reduction of public-law liabilities related to the tax acts and issues prepares legislative provisions for the Fiscal Penal Code;
•    is responsible for the implementation of the tasks related to the development of comparative analyzes of key importance for achieving fiscal, social and economic goals, regarding legislative solutions adopted in other countries.