New Polish Law on Tax Administration

On 31 July 2015, Poland's president Andrzej Duda signed into law the Law on Tax Administration. Once in force, the new Law replaces the Law on Tax Offices and Tax Chambers.

The Law establishes:

• The National Tax Information Office, which is empowered to issue tax rulings;
• The Central Register of Tax Data; and
• Tax information centers where taxpayers can submit tax declarations, enquire on the application of tax law, apply for certificates, etc.

The law generally applies from 1 January 2016,…