Urząd celno-skarbowy w każdym województwie
Minister rozwoju i finansów określił terytorialny zasięg działania oraz siedziby organów Krajowej Administracji Skarbowej - dyrektorów izb administracji skarbowej, naczelników urzędów skarbowych i naczelników urzędów celno-skarbowych oraz siedzibę dyrektora Krajowej Informacji Skarbowej.
Izby administracji skarbowej i urzędy skarbowe
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Siedziby i terytorialny zasięg działania dyrektorów izb administracji skarbowej zostały określone w sposób analogiczny jak dotychczasowe siedziby i terytorialny zasięg działania dyrektorów izb skarbowych. Nie zmieniły się też dotychczasowe siedziby i terytorialny zasięg działania naczelników urzędów skarbowych. Siedziby naczelników urzędów skarbowych właściwych wyłącznie w zakresie określonej kategorii podatników i płatników oraz wyznaczonych do wykonywania niektórych zadań należących do innych naczelników urzędów skarbowych, zostały wskazane w odrębnych rozporządzeniach ministra rozwoju i finansów.
Urzędy celno-skarbowe
Wprowadzona została natomiast siatka nowo tworzonych urzędów celno-skarbowych, które zastąpią dotychczasowe urzędy celne i urzędy kontroli skarbowej. Zmiana, w stosunku do obecnego stanu prawnego, polega na utworzeniu w każdym województwie jednego urzędu celno-skarbowego, którego terytorialny zasięg działania obejmować będzie teren całego województwa. Przyjęto, że siedzibami urzędów celno-skarbowych będą: Szczecin, Olsztyn, Poznań, Warszawa, Toruń, Białystok, Wrocław, Łódź, Kielce, Biała Podlaska, Gorzów Wielkopolski, Opole, Katowice, Kraków, Przemyśl oraz Gdynia. W skład każdego urzędu celno-skarbowego będą wchodzić oddziały celne i będą mogły wchodzić delegatury, które przejmą lokalizacje zajmowane aktualnie przez urzędy celne i odziały celne.
Krajowa Informacja Skarbowa
Ponadto, z uwagi na wyodrębnienie organizacyjne Krajowej Informacji Skarbowej oraz utworzenie nowego organu KAS, którym będzie dyrektor Krajowej Informacji Skarbowej, określono siedzibę tego organu w Bielsku-Białej[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif] i terytorialny zasięg jego działania - obszar całego kraju.[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>PL</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> 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Inne zmiany właściwości terytorialnej
Uwzględniono także zmiany, jakie w zakresie tworzenia, łączenia, dzielenia lub zmiany statusu jednostek samorządu terytorialnego przyniosły w latach 2013 - 2016 rozporządzenia Rady Ministrów, a także postulaty niektórych dyrektorów izb skarbowych, którzy zgłaszali konieczność naniesienia poprawek do obecnie obowiązującej siatki urzędów skarbowych w związku z wejściem w życie przepisów mających wpływ na określenie terytorialnego zasięgu działania organów podatkowych, uchwał rad miejskich i gminnych zmieniających nazwy miejscowości lub ich części, nazw ulic, a także z potrzeby sprostowania dostrzeżonych błędów.
Ponadto w wyniku zmiany granic miasta na prawach powiatu Opola zmieniła się właściwość terytorialnej organów podatkowych dla podatników i płatników zamieszkałych na tym obszarze. W celu wyrównania obciążeń, w zakresie liczby obsługiwanych podmiotów, pomiędzy Naczelnikiem Pierwszego Urzędu Skarbowego w Opolu i Naczelnikiem Drugiego Urzędu Skarbowego w Opolu, zaistniała konieczność zmiany terytorialnego zasięgu działania ww. organów KAS.
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Rozporządzenie ministra rozwoju i finansów z 24 lutego 2017 r. w sprawie terytorialnego zasięgu działania oraz siedzib dyrektorów izb administracji skarbowej, naczelników urzędów skarbowych i naczelników urzędów celno-skarbowych oraz siedziby dyrektora Krajowej Informacji Skarbowej (Dz. U. poz. 393) weszło w życie 1 marca 2017 r.
