Sejm uchwalił zmiany w Ordynacji podatkowej i przepisach o KAS
Sejm przyjął nowelizację Ordynacji podatkowej, ustawy o finansach publicznych oraz Przepisów wprowadzających ustawę o Krajowej Administracji Skarbowej, która przewiduje m.in. usprawnienie w zakresie opiniowania wniosków o wydanie interpretacji indywidualnej, poprzez eliminację konieczności automatycznego kierowania zapytań do szefa KAS.
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Zmiany w zakresie procedury wydawania interpretacji
W wyniku wprowadzenia proponowanej zmiany, Dyrektor Krajowej Informacji Skarbowej (KIS) będzie zobligowany do wystąpienia do Szefa Krajowej Administracji Skarbowej (KAS) o opinię jedynie w przypadku, gdy zagadnienie wyłaniające się na tle stanu faktycznego lub zdarzenia przyszłego nie było wcześniej przez niego oceniane. Organ interpretacyjny, odmawiając wszczęcia postępowania w sprawie wydania interpretacji indywidualnej będzie mógł się zatem oprzeć na uprzednio wydanej opinii, jeżeli stan faktyczny lub zdarzenie przyszłe odpowiadają zagadnieniu, które było już przedmiotem uzyskanej uprzednio opinii. 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
Nowelizacja przewiduje 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
Nowelizacja wprowadza zmiany w ustawie – Przepisy wprowadzające ustawę o Krajowej Administracji Skarbowej polegające na przesunięciu terminu wyodrębnienia części budżetowej od 1 stycznia 2019 r., co usprawnieni 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 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 mają wejść w życie z dniem następującym po dniu ogłoszenia
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