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National Revenue
Administration

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Organisational structure

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

    • revenue administration regional offices (16),
    • tax offices (400),
    • customs and tax control offices (16), customs offices (43) and customs branch (134),
    • National Revenue Administration Information Center (headquarters in Bielsko-Biała, 5 regional offices and 2 branch offices),
    • Tax & Customs Academy (headquarters in Warsaw and 8 branches).

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 143 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.

 

Information on the publication of the document
Last updated on:
28.02.2023 11:41 Anna Ręczkowska
First published on:
31.01.2019 13:43 Sylwia Stelmachowska
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