税务和财政检查

Before initiating any checks, the tax authorities are obliged to serve the taxpayer with a notice containing the start date and expected end date of the audit. The aggregate duration of all tax audits of one entity may not exceed:

• for microenterprises – 12 business days;
• for small enterprises – 18 business days;
• for medium enterprises – 24 business days;
• for other enterprises – 48 business days,

in one calendar year.

There are numerous, but quite clearly specified exceptions to the above rule.

As the statutes of limitation for tax liabilites expire after 5 years (from the end of the calendar year in which the time limit for the payment of the tax elapsed), the tax authorities, in most cases, should not go further back in audit than that time.

What is also important is that the exact scope of the audit (with specified years for which the audit is to be carried out) must be communicated to the taxpayer in the audit notice which must be served not later than 7 days before initiating relevant actions.

The tax audit is typically carried out by the head of the tax office assigned to the region in which the taxpayer's place of residence or registered office is located. Thus, the officials of the tax office to which taxes are regularly paid are responsible for the audit activities.

There are certain exceptions to this rule: depending on the scope of the audit, the checks can be also carried out by heads of customs and tax offices, village, town or city mayors, district or province governors, or the Head of the National Revenue Administration.

A customs and tax audit is much more inconvenient for taxpayers than a tax audit. In comparing these two procedures, the following key differences can be outlined:

• a customs and tax audit, as opposed to a tax audit, may be initiated without prior notice;
• a customs and tax audit may be carried out by an authority from a distant region (for instance, a company from Poznań may be audited by the head of the customs and tax office in Rzeszów, which is roughly 650 km away);
• customs and tax audits are not limited by a maximum number of days in one year during which one taxpayer can be audited;
• in the course of a customs and tax audit, the controllers may request such files, documents and records which, although being to a certain extent connected with the subject-matter of the audit, concern a different period than that indicated in the audit authorisation;
• within the framework of a customs and tax audit, in addition to checking documents, the controllers can interview the auditee and witnesses;
• unlike a tax audit, taxpayers have no possibility to raise objections to the findings of a customs and tax audit.
  

A customs and tax audit is initiated without prior notice. The activities officially begin on the day when the audited taxpayer receives an audit authorisation.

A customs and tax audit should be completed not later than within 3 months from the day on which the auditee receives the audit authorisation. However, the regulations allow officials to extend this period; this means that customs and tax audits may carry on for months or even years.

A customs and tax audit is officially concluded on the day when the taxpayer receives an audit findings report.

Tax proceedings should be completed without undue delay, but not later than within a month from their start. In complicated cases, their duration can extend to 2 months. If the time limit is exceeded, the tax authorities are each time obliged to notify the taxpayer of the same, stating the reasons for the non-compliance with the time limit and setting a new end date of the proceedings. In practice, tax proceedings last for several months, and in more complicated cases, even more than a year.

Before issuing a decision which resolves the case or concludes the proceedings in a different manner, the authority is obliged to provide the taxpayer with a 7-day period to take a stance on the accumulated evidence on the case. Such action is a clear signal that the proceedings are coming to an end.

Tax proceedings are completed when the authority in charge issues a decision containing:

• designation of the tax authority;
• date of issue;
• designation of the party;
• reference to the legal basis;
• outcome of the case;
• reasons in fact and in law;
• instruction on the appellate procedure;
• signature of the authorised person, with his or her full name and official position.

A decision issued in the first instance may be appealed from by the taxpayer within 14 days from the day on which the decision was delivered to the taxpayer.