Taxpayers have the right to lodge an appeal against the decisions issued by Tax Offices. Should the taxpayer also question the verdict of Tax Chambers, he has the right to lodge an appeal with the Highest Administrative Court.
- The Minister of Finance, who is responsible for the execution of the national budget, and is therefore also empowered to issue executive decrees. The Minister of Finance is responsible for global supervision of all issues related to the taxation system; within the scope of his responsibility lie all decisions ultimately leading to a coherent application of fiscal regulations by local tax authorities;
- Tax Chambers, which are hierarchically superior to Tax Offices. Tax Chambers rule on appeals against the pronouncements of Tax Offices;
- Tax Offices, which are tax tribunals authorised to issue administrative decisions with respect to taxpayers domiciled within the area of their jurisdiction. Taxes are settled to the account of the area Tax Offices.
Tax laws and practise are constantly being revised and, whilst every effort is made to ensure that the information is accurate and timely, no decision should be taken on the basis of the information herein without first consulting with KPMG Polska.
Should you have any questions in relation to the above issues, please contact:
Oliver Sinton KPMG Polska LIM Center - Marriott Hotel - IX floor Al. Jerozolimskie 65/79 00-697 Warsaw, Poland Tel: +48 (22) 630 7236 Fax: +48 (22) 630 6355This information was correct as of 3 July 1996.
