Request to the tax office - when it is not necessary to appear in person?

Service-Tax

A call to the tax office is not the end of the world. Don't panic, the tax authorities have the right to summon you to check the compliance of tax declarations. In most cases, summons to the tax office require a personal appearance. For your absence, the tax office may punish you with a fine of up to PLN 2,800. However, there are situations in which the taxpayer does not have to appear in person at the office.

Request to the tax office

The tax office may call the taxpayer or other persons in order to provide explanations, testimony or perform other specific activities in person. It is also possible to perform these activities by a representative or in writing, if it is necessary to clarify the facts or resolve the matter.

Request to the tax office outside the province

If the taxpayer receives a summons outside the province in which he is staying, he may refuse to appear at the office without risking any unpleasant consequences. In such a case, the hearing will be carried out (under the so-called legal aid) by another office competent for the place of residence or stay of the requested person.

Important!

However, there is an exception to the above rule - the taxpayer is obliged to appear in person at the tax office in another voivodeship, if the nature of the case or action requires it (assessed by the authority conducting the proceedings).

Request to the tax office and the poor health of the taxpayer

The reason for failure to appear at the tax office may be the taxpayer's poor health, disability or other important reason.

It is worth emphasizing that if you receive a summons to the tax office, you should respond to it, even if the circumstances justify your failure to appear. In response, please provide the reason for your inability to come to the office. In such a situation, the tax office will either postpone the visit or allow you to appear at the tax office in your current place of stay.