New positions will be introduced on a pilot basis in 50 tax offices launching service centres, and from 1 January 2016 in all offices.
The institution of the taxpayer assistant is introduced by the Tax Administration Act. It is one of the tools of the Taxpayer Service and Support System, whose main aim is to strengthen the service role of the Tax Administration and support taxpayers in their individual matters.
The taxpayer assistant’s support for a taxpayer starting a business will primarily include providing information on completing tax returns, including those submitted electronically; providing assistance and support in specific taxpayer matters; and providing information on tax law provisions, including the rights available to taxpayers.
The activities performed by a taxpayer assistant do not constitute tax advice.
The head of the tax office competent for income tax matters will appoint a taxpayer assistant within three working days of receiving an application from a taxpayer starting a business as a micro-enterprise owner. The taxpayer assistant will perform their duties for no longer than 18 months from the date on which the taxpayer receives confirmation of the assignment of a tax identification number.
Izba Skarbowa Wrocław