Officials will also be able to conduct criminal proceedings in cases of illegal alcohol bottling and odkażalni. Today, these competencies are not.
Formally, the new powers will be eligible for the office of the chief of customs and tax. It will, however, be able to assign their responsibilities to employees.
Some experts believe that the law of the KAS will also allow for faster searches of apartments taxpayers, and without the prior consent of the prosecutor. Officials will have to get acceptance after revision.
The extension of this power is to contribute to the effective prosecution of criminals phishing every year, billions of zlotys VAT and excise duties, which should supply the state budget. That’s what creates one KAS. It is to replace the current tax administration, customs and tax control.
Tax experts believe, however, that the extension of the competence can be dangerous not only for criminals, but ordinary taxpayers. Slawomir Sadoch, tax adviser, points out that at present the issue of a blank invoice can be accused of almost every entrepreneur. For example, the one that gave an oral opinion, issued the invoice, and there is no physical evidence of the execution of the service, even though it actually has done. Also, Michael Roszkowski, legal counsel and partner at Accreo, admits that with the extension of the competence of the tax authorities will get into the hands of the instruments, which will assign abnormalities in the ordinary taxpayers.
Consultants turn out, however, that the administration can not cope the criminal proceedings if they do not gain a specialist in this field. The lack of personnel complained in an interview for the DGP Deputy Finance Minister Wieslaw Jasinski. He revealed in an interview that the tax is only 300 people. The whole country is far too little to fight crime – he said. The reform KAS has to change.
Fiskus policeman and prosecutor
After the establishment of the National Fiscal Administration chief of the office of customs and tax becomes another law enforcement agency. Except that specialized in taxes.
Changes provides a parliamentary draft Law on the National Fiscal Administration. It aims to combine the current three divisions: the tax administration, fiscal control and customs. Since 2017. They would therefore be tax offices (like today), and customs and tax (new). Employees of the latter połączyliby forces present the customs and fiscal control. But it would not be simply transferred to their current tasks.
The new IRS has to get a whole new competencies. First of all, will be able to conduct proceedings in cases of crimes prevalent, which are inextricably linked to the offenses tax (eg. Participation in an organized criminal group, counterfeiting of documents).
It could also easier to enter the apartment.
The aim is to significantly accelerate proceedings and taxes and, consequently, faster decision. Sam head of the office of customs and tax has to be – as a result of the project – a body specialized in detecting and combating irregularities on a large scale.
they alleviate the prosecutor’s office
According to the project officials and customs treasury could themselves conduct proceedings in matters of common crimes when these are inextricably linked with tax crimes. It eg. For participation in an organized criminal group (art. 258 of the Penal Code), forgery material (art. 270 of the Penal Code), forgery intellectual (art. 271 of the Penal Code), using documents certifying untruth, containing counterfeit intellectual (art. 273 of the Penal Code) and fraud (art. 286 par. 1 of the Penal Code), if their result has been to extort taxes. New IRS will also be able to prosecute the perpetrators of these crimes. It has in fact deal with, among others, recognition, detection, prevention and combating of crime specified in the provisions of the Criminal Code.
– Such cases will no longer be transferred to the conduct by the prosecution – we read in the justification of the project.
The new powers have – as apparent from the grounds of the project – to help in the fight against, among others, carousels and tax offenses of issuing fictitious invoices.
– This change will undoubtedly expand the powers of heads of customs and tax. The question is whether among employees taxman are people who know each other well on criminal procedure – wonders Slawomir Sadoch tax advisor.
The illegal alcohol
Another new competence to prosecute crime excise in the area of trading alcohol and spirits. Head of the office of customs and tax will therefore be able to lead an independent criminal proceedings, eg. In the case of disclosure of illegal bottling and odkażalni alcohol.
– Today the customs service does not have permission for such checks – admits Wojciech Step tax advisor with the law firm Parulski and Partners. Currently, Customs only temporarily controls the entire legal activities related to the production and marketing of alcoholic beverages and tobacco products.
Faster search
Officials from the department of treasury and customs will also get more opportunities to search apartments .
Currently, inspectors fiscal control and customs officers can enter the property taxpayer in two modes: normal (if required the prior consent of the public prosecutor) and extraordinary (the prosecutor approves the search after its completion). – After merging the administration of one principle will use mode extraordinary practically at every search, even if the rush is not necessary – says Michael Roszkowski, legal counsel, tax advisor and partner in Accreo.
How is today
The current rules distinguish between two types of controls: soft – and hard tax – stamp duty. In both cases, respectively – Treasury officials and inspectors – they can search the premises, but provided that certain requirements: the tax code (in the case of a tax audit) of the Act on Fiscal Control and the Law on the Customs Service. For example, the Law on fiscal control gives inspectors the right to search the premises in the manner and cases referred to in the Code of Criminal Procedure and the Criminal Code of the tax. But it requires the consent of the prosecutor or the court even before searching (as the tax audit). Only in extraordinary enough acceptance prosecutor or the court after the search. Mode extraordinary applies only in urgent cases, and so the decision of the court or prosecutor of searching could not be drawn up beforehand.
After the reform, what is now the exception, it will be for the officials of customs and tax policy.
they will be able immediately to take action rendition in urgent cases.
According to Michael Roszkowski, each case – in the light of the draft legislation – it can be treated as the urgency of and justifying search without the prior consent of the prosecutor.
Przemyslaw Antas do not agree with this. In his opinion, the new IRS will use the regular mode (pursuant to art. 288 of the Tax Code), and only in an emergency – emergency mode. This indicates that as a result of the justification of the bill of KAS. – Of course, it can always be tempted to use the mode of a sudden instead of the usual – says the expert.
In contrast, there is no dispute about the fact that officials of the tax authorities will be able to enter the property taxpayer as before – within tax control, and so with the prior consent of the public prosecutor (art. 288 of the tax Code).
the job is not for the officials
Przemysław D. Antas agrees that the fight against tax crime It requires swift action and the waiting time for approval Attorney difficult to get evidence. – Quick response here is crucial – he admits.
However, both he and other experts believe that jurisdiction in such matters is the mode of criminal proceedings, not administrative.
– Scammers should pursue law enforcement, and not the tax authorities – says Sławomir Sadoch.
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