The Ministry of Finance has published a draft amending regulation in the field of specialized tax offices.
Currently, there are 20 specialized tax offices that provide services to selected taxpayers, primarily the largest enterprises.
It is planned that one specialized tax office will be introduced on a national scale, providing comprehensive and professional tax services to the largest capital groups and companies forming them. This office is to be the First Masovian Tax Office in Warsaw.
It will be responsible for:
- tax capital groups and their companies,
- banks;
- domestic insurance and reinsurance companies;
- public companies;
- legal persons or organizational units without legal personality, excluding taxpayers and payers conducting business activity in the form of a civil partnership, whose income / turnover exceeded the amount of EUR 50 million.
At the same time, the Second Masovian Tax Office in Warsaw will be competent for:
- investment and pension funds;
- banks;
- foreign entrepreneurs who in a fiscal y///ear achieved an income of the equivalent of EUR 3 million – if the taxpayer has permanent establishments of business in the territorial range of more than one tax authority.
Importantly, other foreign entrepreneurs who in the fiscal year generated revenues of the equivalent of EUR 3 million will be subject to the jurisdiction of one of the specialized tax offices in a given voivodeship. Currently, this threshold is the equivalent of EUR 5 million.
