{"id":974,"date":"2024-10-02T05:44:02","date_gmt":"2024-10-02T05:44:02","guid":{"rendered":"https:\/\/srv86943.seohost.com.pl\/?page_id=974"},"modified":"2024-10-08T15:13:52","modified_gmt":"2024-10-08T15:13:52","slug":"odwolanie-sie-od-decyzji-podatkowej","status":"publish","type":"page","link":"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/appeal-against-a-tax-decision\/","title":{"rendered":"Appeal against a tax decision"},"content":{"rendered":"<p><\/p>\n\n\n<section class=\"mt-24 lg:mt-32 wp-block-wynimkopartnerzy-section-breadcrumbs\">\n    <div class=\"breadcrumbs-gradient lg:mr-1 lg:rounded-r-full\">\n        <div class=\"gap-2 grid grid-rows-2 max-w-screen-xl mx-auto pr-1 lg:bg-white lg:flex lg:flex-row lg:gap-0 lg:min-h-24 lg:pr-0 lg:rounded-r-full\">\n            <div class=\"bg-primary_yellow flex items-center min-h-16 min-h-[60px] px-5 py-2 rounded-r-full lg:min-h-none lg:py-3 lg:rounded-r-full lg:w-5\/12\">\n                <h1 class=\"font-Inter font-semibold leading-5 max-w-screen-xl text-dark_navy text-lg lg:leading-9 lg:pr-8 lg:text-[32px]\">Appeal against a tax decision<\/h1>\n            <\/div>\n            <div class=\"min-h-[60px] overflow-hidden rounded-r-full lg:min-h-none lg:w-7\/12\">\n                <nav class=\"bg-white flex h-full items-center px-5 py-2 lg:rounded-r-full\"> \n                                                                <p class=\"font-Inter font-medium leading-5 text-[10px] sm:text-sm\"><a href=\"https:\/\/wynimko.waybetter.dev\/en\" class=\"text-light_navy\">Wynimko &amp; Partners<\/a><span class=\"text-light_navy\"> > <\/span><a href=\"\" class=\"text-primary_yellow\">Tax and customs law\u00a0<\/a><\/p>\n                     \n                <\/nav>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"max-w-[2560px] mt-6 mx-auto lg:px-5 wp-block-wynimkopartnerzy-single-offers-subject\"> \n    <div class=\"bg-white rounded-[30px]\"> \n        <div class=\"max-w-screen-xl mx-auto pb-4 pt-7 px-5\"> \n            <div class=\"flex flex-col pb-20 lg:flex-row lg:gap-14 lg:pt-10\"> \n                <div class=\"w-full lg:max-w-[300px] lg:min-w-[300px] xl:max-w-[391px] xl:min-w-[391px]\"> \n                    <div class=\"categories-sticky-menu duration-500 ease-in-out h-auto lg:sticky lg:top-32 transition-all\"> \n                        <p class=\"font-Inter font-semibold pb-6 text-dark_navy text-lg\">Navigate through the selected topics:<\/p> \n                    <div class=\"flex flex-col gap-10 max-w-xl mx-auto\"> \n                                                        <div class=\"bg-gray_light flex flex-col gap-3 p-5 rounded-[30px] side-bar-menu\"> \n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/appeal-against-a-customs-office-decision\/\" id=\"post-847\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Appeal against the decision of the Customs Office<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/fiscal-control\/\" id=\"post-877\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Fiscal control<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/tax-and-customs-law-2\/\" id=\"post-957\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Tax and customs law<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/transfer-pricing\/\" id=\"post-967\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Transfer pricing<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/tax-on-civil-law-transactions\/\" id=\"post-969\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Tax on civil law transactions<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/inheritance-tax\/\" id=\"post-971\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Inheritance tax<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/appeal-against-a-tax-decision\/\" id=\"post-974\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Appeal against a tax decision<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/excise-duty-on-cars\/\" id=\"post-976\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Excise duty on a car<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/research-and-development-relief\/\" id=\"post-985\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Research and development relief<\/p><\/a>\n                                                                    <a href=\"https:\/\/wynimko.waybetter.dev\/en\/tax-and-customs-law\/tax-advice-for-companies-and-individuals-and-the-new-counter\/\" id=\"post-987\" class=\"cursor-pointer duration-300 flex font-Inter font-medium gap-2 items-center px-3 py-1 rounded-full text-base hover:bg-primary_yellow\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" viewbox=\"0 0 12 12\" fill=\"none\" class=\"min-h-3 min-w-3\"> \n                                            <circle cx=\"6\" cy=\"6\" r=\"6\" fill=\"#9FA4AB\" class=\"\"\/> \n                                        <\/svg><p>Tax advice for companies and individuals vs. the \"New Deal\"<\/p><\/a>\n                                 \n                            <\/div>\n                         \n                        <div class=\"bg-primary_yellow mx-auto pb-5 pt-10 px-5 rounded-[30px]\"> \n                            <p class=\"font-Inter font-normal text-base text-center text-dark_navy\">Are you interested in this service?<\/p> \n                            <h3 class=\"font-Inter font-bold pb-10 pt-2 text-2xl text-center text-dark_navy\">Tell us about your needs by filling in the contact form<\/h3> <a class=\"bg-dark_navy cursor-pointer flex gap-3 group items-center justify-between overflow-hidden pl-6 pr-3 py-3 relative rounded-full md:pr-12\" href=\"#sekcja-kontaktowa\"> <p class=\"duration-500 font-Inter font-semibold text-base text-white md:group-hover:translate-x-7\">Go to form<\/p><div class=\"duration-500 md:absolute md:flex md:group-hover:-translate-x-full md:h-full md:inset-0 md:items-center md:justify-end md:px-3 md:w-full\"> \n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\" class=\"duration-300 md:group-hover:translate-x-12\"> \n                                        <circle cx=\"12\" cy=\"12\" r=\"12\" fill=\"white\"\/> \n                                        <path d=\"M11 9L14 12L11 15\" stroke=\"#0E1B2E\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/> \n                                    <\/svg>                                     \n                                <\/div> <\/a> \n                        <\/div>             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\n    <\/defs>     \n<\/svg>                                                         \n                            <p class=\"font-Inter font-medium text-base text-dark_navy\">Appeal against<br>tax decision<\/p> \n                        <\/div>                         \n                        <div> \n                                                            <h2 class=\"font-Inter font-semibold py-6 text-dark_navy text-lg uppercase lg:text-2xl\">The tax authority is not infallible. Its decision is subject to review<\/h2>\n                             \n                                <div >\n                                \n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">A tax audit can be conducted even several years after the tax return for a given tax year has been filed. The audit procedure ends with the issuance of a tax decision. Due to the fact that there are no infallible people and the proceedings are conducted by officials who are \"only\" human, it happens that tax decisions contain erroneous or incorrect rulings. In such situations, it is necessary to challenge the issued tax decision by filing an appeal.<br><br>Procedure and rules\u00a0<strong>tax appeal proceedings<\/strong>\u00a0shall be governed by the provisions of\u00a0<em>Act of 29 August 1997.<\/em>\u00a0Tax Ordinance. It is initiated by submitting, within 14 days from the delivery of the tax decision, a written appeal. This deadline is met if, on the last day, we post the letter containing the appeal in the post office. It is extremely important that this deadline is met, as exceeding it results in the appeal not being heard. There is no fee for lodging an appeal and it does not suspend the execution of the contested decision.<\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-heading py-5\"> <h3 class=\"font-Inter font-normal text-dark_navy text-xl uppercase lg:text-2xl\">Which authorities handle appeals against tax decisions<\/h3> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">Within 14 days of the receipt of our appeal, the tax authority of first instance must forward it, together with the case file, to the competent appeal authority and respond in writing to the allegations presented by us in the appeal. According to the provisions of the Tax Ordinance, the higher level tax authority, i.e. the competent tax authority to hear appeals against decisions issued by the head of the tax office is the director of the tax chamber.<br><br>If, on the other hand, the decision we wish to challenge was issued by the head of the customs office - the director of the customs chamber is already a higher level authority. A decision issued by the director of the tax inspection office may also be submitted to both of the aforementioned authorities of a higher degree. If the decision with which we do not agree has been issued by the head of the local authority, mayor or president of the city, or the head of the district authority, or the head of the voivodship - the appeal will be examined by a special collective body, which is the local government appeals board (SKO).<br><br>If a decision at first instance has been issued by a higher authority, the appeal against that decision is heard by the same authority. In certain cases, the Minister of Finance may also act as an authority of first or second instance.<\/p> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-heading py-5\"> <h3 class=\"font-Inter font-normal text-dark_navy text-xl uppercase lg:text-2xl\">Conditions for appealing a decision on tax issues<\/h3> <\/div>\n\n\n\n<div class=\"wp-block-wynimkopartnerzy-services-text\"> <p class=\"font-Inter font-normal text-dark_navy text-sm lg:text-lg\">After considering the appeal, the appeal authority issues a tax decision, which is final (i.e. no further appeal is allowed). There is, however, the possibility of referring the case to administrative court proceedings before the competent provincial administrative court.<br><br>The law offers many options for people who disagree with tax decisions. It is worth turning to\u00a0<a href=\"https:\/\/wynimko.waybetter.dev\/en\/solicitor\/\">legal adviser<\/a>to choose the optimal one, i.e. one that will protect our interests.<\/p> <\/div>\n\n                            <\/div>                             \n                        <\/div>                         \n                    <\/div>                     \n                                                            <div>\n                                            <\/div>\n                <\/div>                 \n            <\/div>             \n        <\/div>         \n    <\/div>     \n<\/section>\n\n\n<section class=\"wp-block-wynimkopartnerzy-contact-form-section mx-5 overflow-hidden pt-10\"> <div data-empty-placeholder=\"\" class=\"h-0\" id=\"sekcja-kontaktowa\"><\/div> <div class=\"flex flex-col gap-20 justify-between lg:flex-row lg:gap-16 max-w-screen-xl mx-auto pb-20 xl:gap-28\"> <div data-aos=\"fade-left\" class=\"lg:w-7\/12 xl:w-6\/12\"> <div class=\"bg-white 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\n    <\/defs>     \n<\/svg> <p class=\"font-Inter font-medium ml-4 self-center text-base text-dark_navy\">Contact form<\/p> <\/div> <div> <h2 class=\"font-Inter font-semibold leading-8 pb-4 text-2xl text-dark_navy lg:max-w-sm xl:leading-[52px] xl:text-[40px]\">Complete the form and ask us a question<\/h2> <p class=\"font-Inter font-normal leading-6 text-base text-dark_navy\">We will get back to you as soon as possible.<\/p> <\/div> <div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f674-o1\" lang=\"pl-PL\" dir=\"ltr\" data-wpcf7-id=\"674\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/974#wpcf7-f674-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/en\/wp-json\/wp\/v2\/pages\/974#wpcf7-f674-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" 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value=\"{&quot;form_id&quot;:674,&quot;conditions&quot;:[{&quot;then_field&quot;:&quot;other_problem&quot;,&quot;and_rules&quot;:[{&quot;if_field&quot;:&quot;problem&quot;,&quot;operator&quot;:&quot;equals&quot;,&quot;if_value&quot;:&quot;Mam inny problem&quot;}]}],&quot;settings&quot;:{&quot;animation&quot;:&quot;yes&quot;,&quot;animation_intime&quot;:&quot;400&quot;,&quot;animation_outtime&quot;:&quot;400&quot;,&quot;conditions_ui&quot;:&quot;normal&quot;,&quot;notice_dismissed&quot;:&quot;&quot;,&quot;notice_dismissed_rollback-cf7-5.9.8&quot;:true,&quot;notice_dismissed_rollback-cf7-6.0.6&quot;:true}}\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"form-fields md:mx-auto lg:max-w-none pt-8 md:max-w-[550px]\">\n\t<div class=\"bg-white mb-6 px-5 py-8 rounded-[30px]\">\n\t\t<p class=\"font-Inter font-normal pb-5 text-base text-dark_navy\">Choose the problem that concerns you\n\t\t<\/p>\n\t\t<div class=\"font-Inter font-normal text-dark_navy text-xs\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem\"><span class=\"wpcf7-form-control wpcf7-checkbox wpcf7-validates-as-required problem_checkbox grid items-center gap-2 grid-cols-2\"><span class=\"wpcf7-list-item first\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Odwo\u0142anie od decyzji Urz\u0119du Celnego\" \/><span class=\"wpcf7-list-item-label\">Appeal against the decision of the Customs Office<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Kontrola skarbowa\" \/><span class=\"wpcf7-list-item-label\">Fiscal control<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Prawo podatkowe i celne\" \/><span class=\"wpcf7-list-item-label\">Tax and customs law<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Ceny transferowe\" \/><span 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name=\"problem[]\" value=\"Ulga badawczo-rozwojowa\" \/><span class=\"wpcf7-list-item-label\">Research and development relief<\/span><\/label><\/span><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Doradztwo podatkowe dla firm i os\u00f3b prywatnych a \u201eNowy \u0141ad\u201d\" \/><span class=\"wpcf7-list-item-label\">Tax advice for companies and individuals a \"New Deal\"<\/span><\/label><\/span><span class=\"wpcf7-list-item last\"><label><input type=\"checkbox\" name=\"problem[]\" value=\"Mam inny problem\" \/><span class=\"wpcf7-list-item-label\">I have another problem<\/span><\/label><\/span><\/span><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div data-id=\"other_problem\" data-orig_data_id=\"other_problem\" data-clear_on_hide class=\"\" data-class=\"wpcf7cf_group\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"problem_description\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text bg-white border 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