Home / Dz.U. 2016 poz. 1947
Law of November 16, 2016, on the National Revenue Administration
Ustawa z dnia 16 listopada 2016 r. o Krajowej Administracji Skarbowej
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2016-11-16
Entry into force
2017-03-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
tax administrationprawo celneControlPublic FinancecomputerizationPublic Officialtax offices and chambersvocational traininggovernment administrationTax control
Related acts
Implementing Regulations (214)
- Regulation of the Minister of Finance of 5 September 2020 amending the regulation on conducting psychophysiological examinations, physical fitness tests, and psychological examinations of officers of the Customs and Fiscal Service
- Regulation of the President of the Republic of Poland of April 5, 2022, No. 112.19.2022 on appointment to the rank of Chief Inspector of the Customs and Fiscal Service
- Regulation of the President of the Republic of Poland of January 25, 2022, No. 112.3.2022 on appointment to the rank of Chief Inspector of the Customs and Fiscal Service
- Order of the President of the Republic of Poland of April 7, 2020, No. 112.14.2020, on appointing to the rank of Chief Inspector of the Customs and Fiscal Service
- Order of the President of the Republic of Poland of 29 August 2019 No. 112.73.2019 on appointment to the rank of Chief Inspector of the Customs and Fiscal Service
- Order of the President of the Republic of Poland of 11 July 2019 No. 112.49.2019 on appointment to the rank of Chief Inspector of the Customs and Fiscal Service
- Order No. 112.3.2018 of the President of the Republic of Poland of 28 February 2018 on appointment to the rank of Chief Inspector of the Customs and Fiscal Service.
- Regulation of the Minister of Finance and Economy of 17 June 2026 amending the regulation on the use of the e-Tax Office
- Regulation of the Minister of Finance and Economy of June 1, 2026, amending the regulation on official seals
- Regulation of the Minister of Finance and Economy of March 9, 2026, amending the regulation on documenting operational control conducted by the National Revenue Administration
- Regulation of the Minister of Finance and Economy of March 18, 2026, amending the regulation on the territorial scope of operation and the seats of directors of tax administration chambers, heads of tax offices, and heads of customs and tax offices, as well as the seat of the director of the National Tax Information
- Regulation of the Ministers of Finance and Economy of January 21, 2026, on the marking of official vehicles of the National Revenue Administration
- Regulation of the Minister of Finance of July 17, 2025, amending the regulation on the method of keeping service records of a Customs and Fiscal Service officer
- Regulation of the Minister of Finance of March 6, 2025, amending the regulation on the list of diseases and infirmities along with categories of fitness for service for candidates for service in the Customs and Fiscal Service and for officers of the Customs and Fiscal Service
- Regulation of the Minister of Finance of March 9, 2025, amending the regulation on the designation of National Revenue Administration bodies for the performance of certain tasks of the National Revenue Administration and the determination of their territorial scope of operation
- Regulation of the Minister of Finance and Economy of December 15, 2025, amending the regulation on the types of documents not requiring a signature or seal by a user of the e-Tax Office
- Regulation of the Minister of Finance and Economy of November 13, 2025, amending the regulation on preparatory service in the Customs and Fiscal Service
- Regulation of the Minister of Finance and Economy of 16 October 2025 amending the regulation on authorising the bodies of the National Revenue Administration to perform the tasks of the Head of the National Revenue Administration concerning the prevention of tax avoidance
- Regulation of the Minister of Finance and Economy of October 12, 2025, amending the regulation on the working time of officers of the Customs and Fiscal Service
- Regulation of the Minister of Finance and Economy of October 3, 2025, amending the regulation on the designation of National Revenue Administration bodies for the performance of certain tasks of the National Revenue Administration and the determination of their territorial scope of operation
- Regulation of the Minister of Finance and Economy of 25 September 2025 amending the regulation on the forms of authorizations for carrying out customs and tax control
- Regulation of the Minister of Finance and Economy of 29 September 2025 amending the regulation on the use of the e-Tax Office
- Regulation of the Minister of Finance and Economy of August 27, 2025, amending the regulation on the service certificate of officers of the Customs and Fiscal Service
- Regulation by the Minister of Finance and Economy of August 10, 2025, amending the regulation on certain taxpayers and payers in relation to whom tasks are performed by the head of a tax office other than the locally competent one
- Regulation of the Council of Ministers of August 8, 2025, on the multiplicity of the base amount constituting the average remuneration of officers of the Customs and Fiscal Service
- Regulation of the Council of Ministers of June 27, 2024, on the multiple of the base amount constituting the average remuneration of officers of the Customs and Fiscal Service
- Regulation of the Minister of Finance of June 26, 2024, on the authorization of bodies of the National Revenue Administration to perform certain tasks of the Head of the National Revenue Administration related to the exchange of tax information with other countries
- Regulation of the Minister of Finance of December 27, 2023, on conducting fuel type control by an officer of the Customs and Fiscal Service
- Regulation of the Minister of Finance of April 4, 2023, amending the regulation on armament, equipment, and direct coercion measures in the National Revenue Administration
- Regulation of the Minister of Finance of April 18, 2023, amending the regulation on official seals
- … +184
Amending Acts (91)
- Law of February 24, 2017, on amending the law - Provisions introducing the law on the National Revenue Administration and the law on the National Revenue Administration · 2017-02-27
- Law of February 10, 2017, amending the Law – Penal Code and certain other laws · 2017-03-01
- Law of December 16, 2016 amending certain laws to improve the legal environment for entrepreneurs · 2017-03-01
- Law of 15 December 2016 amending the Law on Gambling and certain other laws · 2017-04-01
- Law of 9 March 2017 on the system of road and rail transport monitoring of goods and trade in heating fuels · 2017-04-18
- Law of 23 March 2017 amending the Penal Code and certain other laws · 2017-04-27
- Law of 25 May 2017 on the restitution of national cultural property · 2017-06-20
- Law of November 24, 2017, on amending the Law on the National Revenue Administration and the Law - Provisions introducing the Law on the National Revenue Administration · 2018-01-01
- Law of May 11, 2017, on amending the law on the retirement benefits of officers of the Police, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anticorruption Bureau, Border Guard, Government Protection Bureau, State Fire Service, and Prison Service, and their families, and certain other laws · 2018-01-01
- Law of November 24, 2017 on amending certain laws to counteract the use of the financial sector for tax fraud · 2018-01-13
- Law of 9 November 2017 on amending the law on certain rights of employees of the office serving the minister competent for internal affairs and officers and employees of offices supervised by this minister and certain other laws · 2018-01-27
- Law of 8 December 2017 on the State Protection Service · 2018-02-01
- Law of 6 March 2018 - Provisions introducing the Law - Entrepreneurs' Law and other laws concerning economic activity · 2018-04-30
- Law of May 10, 2018 on the protection of personal data · 2018-05-25
- Law of 10 May 2018 amending the Law on the system of road transport monitoring of goods and certain other laws · 2018-06-14
- Law of 1 March 2018 on counteracting money laundering and the financing of terrorism · 2018-07-13
- Law of 5 July 2018 on the amendment of the law - Tax Ordinance and certain other laws · 2018-08-22
- Law of 5 July 2018 amending the Act on trust services and electronic identification and certain other laws · 2018-09-11
- Law of July 5, 2018, on amending the law on the system of monitoring and controlling fuel quality and the law on the National Revenue Administration · 2018-09-12
- Law of July 20, 2018, on amending certain laws to reduce social security contributions for individuals conducting small-scale business activities · 2019-01-01
- Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws · 2019-01-01
- Law of November 9, 2018 amending the law on the National Revenue Administration and certain other laws · 2019-01-02
- Law of December 14, 2018, on the protection of personal data processed in connection with the prevention and combating of crime · 2019-02-06
- Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) · 2019-05-04
- Law of November 22, 2018, on public documents · 2019-07-12
- Law of July 19, 2019, on amending the law on the system of monitoring road and rail transport of goods and certain other laws · 2019-09-01
- Law of November 22, 2018, on amending the law - Educational Law, the law on the education system and certain other laws · 2019-09-01
- Law of July 4, 2019, on amending the law on tax on goods and services and certain other laws · 2019-09-01
- Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements · 2019-11-29
- Law of December 12, 2019 on Amendments to the Social Insurance System Law and the National Revenue Administration Law · 2020-02-01
- … +61
Information on Consolidated Text (7)
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 5, 2025, concerning the announcement of the consolidated text of the Act on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 4, 2019 on the announcement of the consolidated text of the Act on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 3, 2020 on the promulgation of the consolidated text of the Act on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of 1 March 2021 on the promulgation of the consolidated text of the Act on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 23, 2022, on the announcement of the consolidated text of the Act on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 10, 2023, on the promulgation of the consolidated text of the Law on the National Revenue Administration
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 7, 2018, on the announcement of the consolidated text of the Act on the National Revenue Administration
References (53)
- Law of 20 June 1997 - Road Traffic Law
- Law of 6 June 1997 - Penal Enforcement Code
- Law of 6 June 1997 - Code of Criminal Procedure
- Law of 6 June 1997 - Penal Code
- Law of 10 April 1997 - Energy Law.
- Law of December 23, 1994 on the Supreme Audit Office.
- Law of 29 June 1995 on public statistics.
- Law of 4 February 1994 on Copyright and Related Rights.
- Law of 29 September 1994 on accounting.
- Law of 12 January 1991 on local taxes and fees.
- Law of May 23, 1991, on Trade Unions.
- Law of March 21, 1991, on the Maritime Areas of the Republic of Poland and Maritime Administration.
- Law of 8 March 1990 on municipal self-government
- Law of July 14, 1983, on the national archival resource and archives.
- Law of May 26, 1982 on Advocacy.
- Law of January 31, 1980, on the emblem, colours, and anthem of the Republic of Poland, and on state seals.
- Law of June 26, 1974, Labour Code.
- Law of 23 April 1964 - Civil Code.
- Law of June 14, 1960, Code of Administrative Procedure.
- Law of August 29, 1997 - Tax Ordinance.
- Law of April 13, 2016, on the safety of trade in explosive precursors
- Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Law of November 28, 2014, on medical commissions subordinate to the minister competent for internal affairs
- Law of March 2, 2012, on the tax on the extraction of certain minerals
- Law of 23 November 2012 Postal Law
- Law of 19 November 2009 on gambling
- Convention drawn up on the basis of Article K.3 of the Treaty on European Union on mutual assistance and cooperation between customs administrations, done at Brussels on December 18, 1997
- Law of 21 November 2008 on Civil Service
- Law of August 24, 2007 on the participation of the Republic of Poland in the Schengen Information System and the Visa Information System
- Law of October 18, 2006, on the disclosure of information about documents of state security organs from the years 1944-1990 and the content of these documents
- … +23
Introductory Provisions (1)
Acts referring to this act
- Amended Acts: Law of April 14, 2023, on amending the law on civil service and certain other laws
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of 13 March 2026 amending the Law on the Protection of Monuments and the Care of Monuments and the Law on the National Revenue Administration
- Amended Acts: Law of March 27, 2026, on amending the law on crude oil reserves, petroleum products and natural gas, and the rules of procedure in situations of threat to the state's fuel security and disruptions in the oil market, and the law on the National Revenue Administration
- Amended Acts: Law of June 16, 2023, on amending the Law on Tax on Goods and Services and certain other laws
- Amended Acts: Law of November 21, 2025, on amending the law on the system of management of greenhouse gas emissions and other substances and certain other laws
- Amended Acts: Law of September 26, 2025, on amending the Labour Code Act and certain other acts
- Amended Acts: Law of November 21, 2025, on amending the Law on the pension benefits of officers of the Police, Internal Security Agency, Foreign Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anticorruption Bureau, Border Guard, Marshal's Guard, State Protection Service, State Fire Service, Customs and Fiscal Service, and Prison Service, and their families, and the Law on National Revenue Administration
- Amended Acts: Law of June 24, 2025, on amending the Act on the National Revenue Administration and the Act on Tax on Goods and Services
- Amended Acts: Law of 9 May 2025 amending the Law on the Prison Service and certain other laws
- Amended Acts: Law of 24 January 2025 on amending the law on tax on goods and services, the law on excise duty and certain other laws
- Amended Acts: Law of December 6, 2024, amending the Labour Code and certain other laws
- Amended Acts: Law of January 24, 2025, amending the Aviation Law and certain other laws
- Amended Acts: Law of January 9, 2025, on amending the law on special solutions in the field of counteracting support for aggression against Ukraine and serving national security, the law on the National Revenue Administration and the law on counteracting money laundering and the financing of terrorism
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- Amended Acts: Law of November 8, 2024, on amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of July 12, 2024 - Provisions introducing the law - Electronic Communications Law
- Amended Acts: Law of May 9, 2024, on amending the law on the social insurance system and certain other laws
- Amended Acts: Law of May 23, 2024, on amending the law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of May 9, 2024, on amending the Law on the National Revenue Administration and certain other laws
- Amended Acts: Law of April 14, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of July 7, 2023 on the amendment of the law - Code of Civil Procedure, the law - Law on the Organization of Common Courts, the law - Code of Criminal Procedure and certain other laws
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Law of May 26, 2023, on the mObywatel application.
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of March 9, 2023, amending the law on administrative enforcement proceedings and certain other laws
- Amended Acts: Law of May 26, 2023, on amending the law on toll motorways and the National Road Fund and certain other laws
- Amended Acts: Law of April 14, 2023, on amending the law on public roads and certain other laws
- Amended Acts: Law of March 9, 2023, on the registration and protection of designations of origin, geographical indications, and traditional specialities guaranteed for agricultural and food products, wines, or spirit drinks, and on traditional products
- Amended Acts: Law of March 9, 2023 on amending the Labour Code and certain other laws
- Amended Acts: Law of February 8, 2023 on the monetary benefit due to family members of officers or professional soldiers whose death occurred in connection with service or undertaking life-saving or health-saving activities or property protection outside of service
- Amended Acts: Law of 1 December 2022 amending the Labour Code and certain other laws
- Amended Acts: Law of December 15, 2022, on amending the law on the quality of agricultural and food products and the law on the National Revenue Administration
- Amended Acts: Law of February 8, 2023, on the Strategic Plan for the Common Agricultural Policy for the years 2023-2027
- Amended Acts: Law of January 26, 2023, on amending certain laws in connection with the introduction of a long-service benefit
- Amended Acts: Law of December 1, 2022, on the Financial Information System
- Amended Acts: Law of January 13, 2023, on amending the law on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that state and certain other laws
- Amended Acts: Law of December 1, 2022 on amending the Law on excise duty and certain other laws
- Amended Acts: Law of September 28, 2022 amending the Act on the production of spirituous beverages and on the registration and protection of geographical indications of spirituous beverages and certain other acts
- Amended Acts: Law of July 22, 2022, on amending the law on the Prison Service and certain other laws
- Amended Acts: Law of August 5, 2022, amending the Law - Teacher's Charter and certain other laws
- Amended Acts: Law of August 5, 2022, amending the Law on specific solutions for counteracting the support of aggression against Ukraine and serving national security and the Law on the National Revenue Administration
- Amended Acts: Law of July 7, 2022, on crowdfunding for economic ventures and assistance to borrowers
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of April 28, 2022, on the principles of implementing tasks financed from European funds in the financial perspective 2021-2027
- Amended Acts: Law of April 13, 2022, on special solutions in the scope of counteracting support for aggression against Ukraine and serving national security protection
- Amended Acts: Law of 29 October 2021 amending the law on tax on goods and services and certain other laws
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of August 11, 2021, on alien species
- Amended Acts: Law of November 18, 2020, on electronic delivery