Tasks of the National Revenue Administration (Krajowa Administracja Skarbowa, KAS)
KAS is responsible for the implementation of revenues from taxes, customs duties, fees and non-tax budget receivables. KAS protects the interests of the State Revenue and the customs territory of the European Union. It provides service and support for the taxpayers in the fulfillment of tax and customs obligations.
Key tasks of KAS:
KAS is a government administration. The full catalog of its tasks is included in Art. 2 of the Act on the National Revenue Administration. In particular, KAS i:
- develops e-services for the taxpayers and supports them in direct and telephone contact,
- promotes compliance with tax law, with particular emphasis on the individual needs and expectations of the key taxpayers, e.g. through the Cooperation Program,
- conducts international cooperation in the field of customs and taxation, with the EU and third countries, international organizations and the EU institutions. KAS coordinates, initiates and supervises international cooperation regarding the exchange of customs and tax information, as well as mutual assistance in the recovery of taxes, duties and other monetary liabilities,
- conducts an effective fight against dishonest entities, thus supports legally and honestly operating business,
- implements modern and advanced tools to identify threats to the functioning of the tax collection system,
- prevents crime by using, inter alia, advanced IT methods and tools to identify entities that violate the tax law,
- collects tolls on toll road sections in Poland through the Electronic Toll Collection System, based on satellite positioning technology.
Protective activities of KAS:
KAS enforces regulations concerning public health, consumer protection and the natural environment. KAS inspects imported goods that may pose a risk to users and consumers or the natural environment. These include, among others: plant protection products, endangered species of fauna and flora, waste and other hazardous products.
The organization also includes:
National Revenue Administration Information Center (issues uniform individual interpretations of the tax law and binding tariff information and it provides tax and customs information (telephone number 801 055 055 or 22 330 03 30). Detailed information is available on the dedicated website).
Tax & Customs Academy (detailed information available at: kss.gov.pl)