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National Revenue
Administration

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Basic information

Basic information

    • The National Revenue Administration (NRA) is a merger of tax administration, fiscal control and Customs Service.
    • The reform enables better use of the resources.
    • NRA started on 1st March 2017.

The creation of NRA is a reform of the existing structures of tax administration, Customs Service and fiscal control service. The change enables better use of their human, financial and organizational resources. The minister in charge of public finances  is responsible for coordination and cooperation in shaping state policy relating to NRA tasks. The combined administration is managed by the Head of NRA. The reform has entered into force on 1st March 2017 under the National Revenue Administration Act.

NRA and the Business Constitution

All offices are obliged to respect the principles envisaged by the  Business Constitution for dealing with economic operators, including:

    • what is not forbidden by law, is allowed,
    • presumption of the economic operator's innocence,
    • providing information and customer- friendly interpretation of regulations,
    • proportionality (the office cannot impose undue burdens on economic operators, e.g. it will not be able to demand the documents the office already has);
    • fair competition (fight against economic dysfunctions),
    • speed of operation.

Key tasks

Consolidated National Revenue Administration focuses on, (among other things),

    • handling large taxpayers

Department for Large Business was set up in NRA's headquarter. It stipulates directions in customer service standards and looks after maintenance of the professional service of key customers and large taxpayers.

    • uniform tax and customs information

National Revenue Information Centre was set up to provide uniform, individual interpretations of tax law and tax and customs information available by phone at 801 055 055 or 22 330 03 30.

    • crime prevention (including VAT fraud)

There are new divisions in NRA headquarters and in the field units. The units of control and combating economic crime are responsible for eliminating the grey market and reducing offences and irregularities.

Organisational structure

The new, consolidated NRA consists of the following organisational units:

    • revenue administration regional offices,
    • tax offices,
    • customs and tax control offices.

The director of the revenue administration regional office supervises the fulfillment of tasks by heads of tax offices and heads of customs and tax control offices.

Heads of tax offices have competences similar to those attributed till 28 of February 2017 to heads of tax offices and heads of customs offices, connected with the collection of taxes, customs duties, charges and tax-free budget appropriations (and others duties laid down under other legislation or administrative recovery of claims). They also provide the service and support for clients.

Whereas the tasks of the head of customs and tax control office include the elements such as tax and customs control, establishing and determining taxes, charges and tax-free budget appropriations (and others duties laid down under other legislation) or placing of goods under customs procedures.

The structure before the reform
The regional structure in force until 28 of February 2017 consisted of three  independent pillars:

    • Tax administration (16 tax chambers (regional offices) and 400 tax offices,
    • Customs Service (16 customs chambers, 45 customs offices and 145 customs branch offices),
    • Tax control (16 tax control offices (UKS), 8 representations of tax control offices.

This resulted in dispersion and duplication of certain tasks connected with the collections of taxes and duties – which made consistent and effective exercise (executions) of such tasks  difficult or impossible. In addition, the legislation applicable at that time differently regulated the matters of controls, executed by tax authorities, tax control authorities and customs authorities.

The structure before the reform remained unchanged in this form in Poland, except for certain amendments (modifications), for more than 30 years. For this reason it was necessary to adapt it to the state of the global economy reality and to the expectations of clients.

The reform contributed to the optimum use of available personnel and organisational and financial resources.

 

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