Power of attorney for representation in cases by the Tax Office

before the Revenue Office. Therefore, based on art. 138 a § 1 „a party may act by a proxy unless the nature of the action requires its personal action.” The provision indicates that the power of attorney may be general, specific or for service. A person who can be a plenipotentiary in accordance with Art. 138b of the Tax Ordinance: „A plenipotentiary of a party may be a natural person who has full legal capacity.” Furthermore, it must be stated that the requirement that a solicitor be a solicitor, a solicitor or a tax advisor shall only appear at the stage of representation of the party before the Supreme Administrative Court. Moreover, there is no obligation for the entity to be obliged to represent only and exclusively the entities established in the National Court Register. 1. General power of attorney in accordance with the electoral law. Content and scope of the mandate granted in accordance with the Tax Code: „The power of attorney specifies the identity of the principal, including his / her tax identifier, the identity of the attorney, including his tax identification number, and the address for service. According to the amendment of the provisions of the Tax Ordinance, which entered into force on 1 July 2016, the Principal may grant a power of attorney which will entitle the attorney to represent the principal. At this point it should be pointed out that the general power of attorney may be granted before the start of tax procedures or already in the course of the ongoing proceedings. According to art. 138d: „A general power of attorney authorizes all tax matters and other matters falling within the competence of the tax authorities.” A general power of attorney is established in the form of an electronic document, he says. Art. 138d § 3 of the Tax Ordinance: „A general power of attorney and notice of its change, revocation or termination shall be reported by the principal, solely in electronic form, in accordance with the specimen set forth in the regulations issued pursuant to art. 138 § 1 pt. 1, to the Head of National Tax Administration. ” According to § 4 „information on the granting of the power of attorney, its change, dismissal or denunciation, the Head of the National Tax Administration shall be placed in the Central Register of General Provisions, hereinafter referred to as the” Central Register „. 2. The general power of attorney is not subject to stamp duty. In addition, the model of general power of attorney was regulated by the Ordinance of the Minister of Finance of 21 June 2016 on the model of general power of attorney and model of notification of change, revocation of this power of attorney. However, the procedure is quite complicated, the Principal should have an account on the dedicated platforms and have a qualified signature, so it would be much simpler to submit a special authorization on the PPS-1 form. 3. Special Power of Attorney acc. Election Ordinance: Pursuant to Art. 138 e of the Electoral Code, the principal may also grant a special power of attorney which „authorizes to act on the tax case or any other specific matter belonging to the tax authority.” The special power of attorney is filed in the file and subject to a stamp duty of PLN 17. A special authorization for dealing with the tax office is made on the PPS-1 form. ( attached). A special mandate authorizes a person to whom a power of attorney has been granted to act on a particular tax case or other matter that belongs to the tax authority or the tax inspection authority. Therefore, under the heading „E” of the PPS-1 form of special power of attorney granted pursuant to Art. 138e of the Act of 29 August 1997- Tax Ordinance, it is worth describing as far as possible the scope of the specific power of attorney. In the case of a special mandate, there is no need for a specific case for a given entity to submit a specific mandate and to pay a stamp duty on the power of attorney at any one time, as the power of attorney is given in relation to a particular case, carried out by a particular tax office. Agnieszka Wolszczak-Wiśniewska Lawyer Kokshtys law firm]]>