A PPS filed in one case will not automatically have procedural effects in the course of another case, therefore, in order to ensure proper representation, you must submit your PPS again.
According to Art. 138e §1 of the Tax Ordinance Act of 29 August 1997 (Journal of Laws 2021.1540, i.e. "hereinafter referred to as OP"), a special power of attorney authorizes to act in the indicated tax case or other indicated case belonging to the jurisdiction of the tax authority.
The pursuant to § 3of the above-mentioned of the PPS provision is submitted to the case file according to the template specified in the regulations issued on the basis of Art. 138j § 1 point 2 of the OP, in the original or a copy certified by a notary public.
Thus, for the successful accession of the attorney to the tax case, the following conditions must be met:
- A natural person with full legal capacity may be a party's representative
- The power of attorney must indicate the tax case to which it relates.
- The power of attorney granted in writing must be made on the appropriate form and signed by the person / s authorized to grant the power of attorney[1].
- If a party to the proceedings acts through a body, e.g. the management board, it is required that together with the PPS documents indicating the authorization of the person granting the power of attorney to perform such an action, it is most often an extract from the relevant register indicating the manner of representing such legal person.
Iif these documents are prepared in a language other than Polish, they should be translated.
For each submitted power of attorney, in accordance with the provisions on stamp duty, a stamp duty should be brought to the competent head of the municipality, mayor or president of the city, competent for the place of submission of the document, stamp duty which currently amounts to PLN 17.
At the same time, it should be borne in mind that, in accordance with the Resolution of the Supreme Administrative Court of April 25, 2022, reference number II FPS 1/22, a special power of attorney may cover more than one tax case, while it is important that for each separate case it must be submitted separately.
The power of attorney may be submitted in writing, in paper and electronic form, or submitted orally to the minutes.
The power of attorney may be revoked (terminated) at any time. However, it is only effective when it is received by the tax authority. The revocation of a specific power of attorney should be made on the appropriate form specified in the same provisions as the specimen concerning the establishment of a specific power of attorney.
[1] the form of the special power of attorney is specified in the Ordinance of the Minister of Finance of 28 December 2015 on specimens of a specific power of attorney and power of attorney for service as well as specimen notification of the change, revocation or termination of these powers of attorney (Journal of Laws 2018.974 i.e.).
