Do Sejmu wpłynął projekt nowelizacji Ordynacji podatkowej
Rządowy projekt dotyczący nałożenia na Dyrektora Krajowej Informacji Skarbowej obowiązku wystąpienia do Szefa Krajowej Administracji Skarbowej o opinię w przypadku, gdy zagadnienie nie było wcześniej oceniane oraz upoważnienia innego niż Szef Krajowej Administracji Skarbowej organu do prowadzenia Rejestru Zastawów Skarbowych został we wtorek wniesiony do Sejmu.
Zmiany w zakresie procedury wydawania interpretacji
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Zgodnie z projektem, Dyrektor KIS będzie zobligowany do wystąpienia do Szefa KAS o opinię jedynie w przypadku, gdy zagadnienie wyłaniające się na tle stanu faktycznego lub zdarzenia przyszłego nie było wcześniej przez niego oceniane. Jeżeli dane zagadnienie było już wcześniej przedmiotem innej opinii, organ interpretacyjny, odmawiając wszczęcia postępowania w sprawie wydania interpretacji indywidualnej, będzie mógł się na niej oprzeć. Uprzednio wydaną opinię Szefa KAS wraz z wnioskiem o jej wydanie organ interpretacyjny dołączy do akt sprawy, po usunięciu z nich danych identyfikujących wnioskodawcę i inne podmioty.
Zmiany dot. prowadzenia Rejestru Zastawów Skarbowych
W projekcie przewidziano także wprowadzenie możliwości upoważnienia innego niż Szef KAS organu do prowadzenia Rejestru Zastawów Skarbowych. Wprowadzenie takiego uregulowania umożliwi przekazanie prowadzenia Rejestru organowi niższego stopnia, co przyczyni się do usprawnienia obsługi systemu teleinformatycznego, w którym prowadzony będzie Rejestr.
Zmiana terminu wyodrębnienia części budżetowej
Projektowana nowelizacja przewiduje ponadto zmiany w ustawie – Przepisy wprowadzające ustawę o Krajowej Administracji Skarbowej polegające na przesunięciu terminu wyodrębnienia części budżetowej od 1 stycznia 2019 r., co usprawni funkcjonowanie KAS w obszarze finansowo-księgowym. Zmiana ta umożliwi opracowanie klucza optymalnego podziału środków z dotychczasowej części 19 budżetu państwa, poprzez zaprojektowanie kompleksowego budżetu KAS na 2019 rok w wyodrębnionej części budżetu państwa.
Zmiany w finansach publicznych
Z kolei projektowane zmiany w ustawie o finansach publicznych związane są z koniecznością jednoznacznego wyłączenia stosowania art. 18 ust. 1 ustawy o Prokuratorii Generalnej Rzeczypospolitej Polskiej do realizowanych przez ministra rozwoju i finansów czynności prawnych Skarbu Państwa związanych z gromadzeniem środków publicznych oraz ich rozdysponowywaniem.
Zmiany miałyby wejść w życie 1 sierpnia 2017 r.
