How Is The Taxation System In Poland Structured?

• The Minister of Finance, who is responsible for the execution of the national budget, and is therefore also empowered to issue executive decrees. The Minister of Finance is responsible for global supervision of all issues related to the taxation system; within the scope of his responsibility lie all decisions ultimately leading to a coherent application of fiscal regulations by local tax authorities;
• Tax Chambers, which are hierarchically superior to Tax Offices. Tax Chambers rule on appeals against the pronouncements of Tax Offices;
• Tax Offices, which are tax tribunals authorised to issue administrative decisions with respect to taxpayers domiciled within the area of their jurisdiction. Taxes are settled to the account of the area Tax Offices.