These data concern activities from June 1 to August 31 this year. compared to the same period last year. According to experts, the lower activity of state authorities in this area is related to the pandemic. Recently, most of the customs and tax inspections have been completed by the IAS in Bydgoszcz. However, in the case of the number of approved tax audits, the IAS in Warsaw is the leader. However, experts predict that there may be more such activities in the fall, including due to declining budget revenues.
646 customs and tax inspections were carried out in Poland from June 1 to August 31 this year. According to Anita Wielanek, the press spokesman Head of the National Tax Administrationis 144 less than in the same period last year. At that time, 790 such activities were completed. At the same time, the number of approved tax audits decreased. Recently, there were 3,151 of them, and before that, almost twice as many – 6,084.
– The data is rather not surprising. They certainly do not allow for the conclusion that there is less interest in controlling taxpayers or that there are less frequent actual shortcomings. Tax authorities had more tasks related to granting reliefs in the repayment of tax liabilities, implemented as part of anti-crisis measures. In addition, also in such places people worked remotely, and there were cases of COVID-19 among the employees – says Marek Niczyporuk, tax advisor and attorney-at-law at Ars AEQUI.
PIT 2020. The tax office will fill it for us, but it’s better to check everything
This year, the number of inspections was primarily affected by the pandemic, which was emphasized by Wojciech Pławiak, BCC expert on tax disputes. And he adds that after the offices are closed in March and April, the return to normal functioning continues. In June and July, access to most offices was still limited. Instead of possibly instituting new inspections, attempts were made to control the situation in the proceedings pending so far and to give them a normal course.
– The data shows that the number of tax audits has dropped significantly. But the tax offices do not only have tasks related to this. They primarily deal with the current tax settlement. On the other hand, at the level of UCS, whose tasks focus on controlling taxpayers, these changes are not very significant. And in some regions the number of inspections has even increased – adds Niczyporuk.
From June to August this year. Most customs and fiscal controls were carried out by IAS in Bydgoszcz – 96 (40 a year earlier). Next were IAS in Katowice – 57 (54) and Warsaw – 50 (106). On the other hand, the fewest such activities were completed by the IAS in Zielona Góra – 13 (43), Kielce – 17 (16) and Opole – 28 (23 previously). During this year’s summer, more customs and fiscal controls were recorded in six voivodships than in the previous year. The greatest increase, over two times, took place in Bydgoszcz.
– Initiation of the indicated customs and tax controls in the period from June 1 to August 31 this year. resulted from the risk analysis carried out by the local Chamber. The scope of activities related to the fulfillment of obligations under the Act on counteracting money laundering and financing terrorism as well as excise tax, CIT, PIT and VAT. As a result, the inspectors submitted corrections – informs Kinga Błaszczyńska from Tax Administration Chamber in Bydgoszcz.
However, the largest number of tax inspections from June to August this year. approved IAS in Warsaw – 570 (930 a year earlier), in Wrocław – 465 (711) and in Kraków – 262 (543). The lowest was in Kielce – 80 (233), Szczecin – 85 (243) and Białystok – 94 (167). In fifteen voivodships, the number of inspections fell compared to last year’s summer. Only in the case of Zielona Góra was the result in the analyzed periods (155 each).
– These were controls carried out to the extent necessary as a result of potential irregularities identified in the risk analysis process. In such a situation, the regulations oblige the authority to act. In the course of tax audits carried out by tax offices in the province Lubuskie voivodship in the analyzed period showed a reduction per balance in the total amount of PLN 14.3 million – explains Ewa Markowicz, press spokesman of the Chamber of Tax Administration in Zielona Góra.
As Wojciech Pławiak notes, the pandemic has hit Warsaw offices hard. Control activities requiring contact with the taxpayer were carried out to a much lesser extent. It wasn’t until August that things started to recover, but a new wave of the pandemic could re-emerge in the fall. According to the BCC expert, in the medium term the number of inspections will certainly increase in order to catch up and increase the falling budget revenues. Taxpayers will also be checked in connection with the implemented aid programs.
– It seems that the tax authorities themselves are not concerned about the decline in the number of inspections. And there is more and more talk about reducing employment in many Tax Administration Chambers. A rational employer would not decide to make such a move in a situation where he is unable to perform his tasks with a smaller crew. There is talk of increasing computerization of control processes, e.g. by expanding SAF-T tools. I assume that in the face of this, reducing the number of inspections and their duration may be a constant trend – sums up the expert from Ars AEQUI.