“Super Tax Office” for large taxpayers and new analytic tools developed by the Polish MF
The MF has returned to the idea of creating one specialized tax office, which would be dedicated to servicing key taxpayers in Poland.
Currently, there are 20 specialized tax offices in Poland that provide services to the largest taxpayers. This is to change from 1 January 2021. There will be one “National” specialized tax office - i.e., the announced "Super office" that will serve tax payers with revenues above EUR 50 mln, and 19 specialized tax offices located in all voivodeships respectively, that will serve tax payers with revenues between EUR 3-50 mln. An important element of the described reform will also be the planned concentration of settlements and services for all taxpayers and tax remitters for withholding tax (WHT) within the Lublin Tax Office in Lublin. The “Super Tax Office” will be led by the National Revenue Administrations’ best tax professionals with expertise in specific branches.
It also worth noting that the appointment of the “Super Tax Office” fits into the broader picture. This is presented by the MF as part of its strategy to take care of the largest tax payers separately as they represent approx. 70% of the total tax collected in Poland. To date this strategy was realized through, i.a., the cooperative compliance program (with the pilot starting in 2020), and a Service Center dedicated to large business established in 2018. Further, in 2021 apart from the “Super Tax Office”, the MF plans to implement a new CRM (Customer Relationship Management) tool with the aim to provide a 360 degree view of each tax payer. The CRM will consists of three types of applications: “Operational” (March 2021), “Collaborative” (August 2021) and Analytical in the future.
More information on how the MF communicates the approach to large tax payers can be found in the 20-minute presentation broadcasted at the OCED’s 13th Plenary Meeting Forum of Tax Administrations under this link