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swego i cudzego.”

Z. Trzaskowski

PoAs in taxes

Since January, 2016. new regulations in the field of granting power of attorney in tax matters. Currently the Tax Code is devoting the entire one chapter to that issues (Section 3a) stipulating 5 types of powers of Attorney:

1) General Power of Attorney – to act in all tax matters and other matters within the properties of the tax authorities or of tax inspection authorities. This Power of Attorney can be submitted from 1 July 2016since then central register of General Powers of Attorney (CRPO) led by the Minister of finance started to be used. The principle is to grant (including his revision, appeal or termination) the General Power of Attorney in the form of electronic document CRPO.

2) Attorney detailed/specific-authorizes to act on indicated on the tax or other specified on the property’s tax authority or tax inspection authority. The power of attorney may be granted in writing, in the form of an electronic document and reported orally to the Protocol. Facilitation for the page is the introduction of design/form on the written power of Attorney (form PPS-1, notice of its change, cancellation, termination-form OPS-1)

3) power of Attorney for service-this is a power of attorney granted by a party that does not have a delegate general or special, when:

  • changes the address of the place of residence or habitual residence the address in a non-EU Member State,
  • is not domiciled or habitually resident in the United Kingdom or in another EU Member State and is made up of the country’s request for the initiation of the proceeding or in the country served with the provision of the initiation of the proceeding.

Also in this case, a power of attorney can be submitted on the form of PPD-1, a notice of its change, cancellation or termination is a form of OPD-1.

4) Temporary power of Attorney special on urgency – in the case of urgency, the tax authority shall appoint a person absent provisional delegate specific, authorized to act by the time the designation by the Court of a guardian for a person absent. The temporary representative can even be designated by the tax authority of a family member of the person not present, if it agrees, and in the absence of such consent, a lawyer, solicitor or tax advisor.

5) Temporary power of Attorney special representing legal persons or organizational units without legal personality- this type of power of attorney may be appointed where there is no bodies or persons authorized for representation, or cannot determine the address or business address. Delegate temporary, which can only be a lawyer, solicitor or tax advisor, works until the appointment of a guardian by the Court.

Underscore requires that each ratio of the power of Attorney (procuration)-charge stamp duty of £ 17. From 1 July 2016, exempt from this fee will be a general power of attorney document.

It is also worth noting that, in accordance with article 24 of the amending law the estate tax attorney attached to the case file before the date of entry into force of the amendments (as well as their officially certified copies and certified copies), it is considered a special power of Attorney within the meaning of Article 138e of the Act changed in article 1 of the , as amended by this Act. The provisions do not therefore require changes to the powers of the special, which are lodged before 1 January 2016 or their completion and to the specific powers granted after 1 January 2016 should apply the new rules (including forms).