A project of an ordinance of the minister of development and finance was published, according to which the headquarters of Podkarpacie Customs-Tax Collector's Office and the headquarters of the National School of Treasury will be located in Przemyśl, where the main seat of customs services in the region, i.e. the Customs Chamber, has been located for 90 years.
The Act of 16 November 2016 on the National Fiscal Administration provides for the establishment (as of 1 March 2017) of the National Fiscal Administration, hereinafter referred to as "KAS", in place of the currently functioning tax administration, fiscal control and Customs Service, i.e. the establishment of a consolidated administration. KAS will be subordinated to the minister in charge of public finance.
The justification for the draft reads, inter alia, that in the current legal status tax, customs and fiscal administration, responsible for collecting budget revenues within the government administration, have a dispersed field structure, concentrated in three independently functioning divisions: tax administration (16 tax chambers and 400 tax offices), Customs Service (16 customs chambers, 45 customs offices with 141 customs divisions), fiscal control (16 fiscal control offices).
The dispersion and duplication of certain tasks related to the process of collecting tax and customs dues within particular services (e.g. control of the correctness of performance of tax and customs obligations, enforcement proceedings) make it impossible to perform them in a coherent and uniform manner and at the same time with optimum use of available human, organizational and financial resources.
The continuation of the current state of affairs, in which the tax, customs and treasury administrations do not operate according to uniform procedures, undoubtedly has a negative impact on the degree of collection of due tax liabilities and the formation of the state budget, and thus on the ability of government administration units to perform state functions, as well as on the level of voluntariness in fulfilling obligations of a general nature.
