Abstract

Th e legislator made system changes in the Polish fi nances by amending the act on the National Fiscal Administration. One of many crucial novelties is implementing customs and tax control to which the right to carry outwas given to chiefs of customs and tax offi ces. Th e analyzed control regards in its subjected scope, i.a., fulfi lling by taxpayers tax obligations which are instrumental in nature. Without a doubt, the analyzed new law regulations are another step of the legislator to seal the tax system.