National Tax Administration

National Tax Administration (KAS) is an institution that was established on 1 March 2017 as a result of the merger of three separate structures: the tax administration, the Customs Service and the fiscal control. Its activities are governed by the National Fiscal Administration Act. The KAS is responsible for collecting taxes and customs duties, which is crucial for the financing of the state budget. The body carries out inspections to ensure compliance with tax and customs legislation to combat tax fraud and smuggling. It acts to protect public finances from fraud and irregularities that may have a negative impact on the state budget. It protects the interests of the Treasury and the EU customs territory. It cooperates with relevant authorities in other countries in the exchange of information and joint actions against tax and customs crime. The KAS also provides support to taxpayers, helping them to fulfil their tax and customs obligations: it does this through telephone contact, direct contact and the development of e-services. The tasks of the KAS also include the collection of tolls for travelling on toll road sections in Poland by means of the Electronic Toll Collection System, which is based on satellite positioning. The broad catalogue of activities of the National Fiscal Administration includes the issuing of uniform individual interpretations of tax law and binding rate information.