As of July, the competence of the body recognising appeals will change
In just over three months, appeals against decisions of the head of the customs and tax office will be submitted to the director of the chamber of fiscal administration.
Such changes will be introduced by an amendment to the Act on enforcement proceedings in administration. The original draft of this amendment did not include such a provision. It appeared during legislative work. So what exactly will change?
– Today, appeals against decisions of the head of the customs office are considered by the same authority – i.e. the head of the customs and tax office. After the change, the competent authority to hear the appeal will be the director of the chamber of fiscal administration with jurisdiction over the seat of the head of the customs and revenue office. The change seems to be the right one, as the procedure of considering an appeal against a decision by the same authority that issued the decision was incorrect and in practice caused consternation, assesses Piotr Kalemba, tax adviser, senior manager at Thedy & Partners.
Importantly, the change will come into effect from 1 July 2023. To decisions issued before July, the existing regulations will have to be applied.
The amendment to the Act on Enforcement Proceedings in Administration was signed by the President on 13 March 2023 and is awaiting publication in the Journal of Laws.