III. TAXES IN POLAND

Generally speaking taxes in Poland may be divided into:

1. Direct taxes:

  • personal income tax - PIT
  • corporate income tax - CIT
  • tonnage tax
  • inheritance and donation tax
  • tax on civil law transactions
  • agricultural tax
  • forest tax
  • real property tax
  • transport vehicles tax

2. Indirect taxes:

  • VAT
  • excise duty
  • games tax

Several authorities, the hierarchy of which is as follows, administer the Polish taxation system:

  • The Head of the National Fiscal Administration
  • Fiscal Administration Chambers
  • Tax and Customs Offices; Tax Offices

If the taxpayer disagrees with the verdict of the Fiscal Administration Chamber, he or she has the right to lodge an appeal with the Administrative Court.

As from 1 January 2004 the structure of Polish Administrative Courts changed and the new Procedural Law on acting before Administrative Courts came into force. The major change includes the introduction of a two stage appeal court process in Polish Administrative Courts: the Administrative Voivodship Courts and the Supreme Administrative Court. The Supreme Administrative Court deals mainly with cassation appeals on verdicts issued by the Administrative Voivodship Courts.

The taxpayer is entitled to apply to the Director of the National Tax Information for an individual tax ruling on a particular tax problem. The Director of the National Tax Information is obliged to give him an answer within 3-month period. To the extent related to applying a ruling which was changed or which was not taken into account in the resolution of a tax case, proceedings in matters of fiscal offences or fiscal petty offences will not be initiated and proceedings initiated in such cases will be discontinued and no default interest will accrue.

Since 1st January 2012 requests for individual (acting only in singular case), as well as for general interpretations can be submitted.

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