Abstract

The legislator introduced to several acts, which are a part of Polish tax law, new regulationsofwhich the aim is to counteract using financial sector for tax extortions. These changes are an important complement to the amending of basis regulationsrelating to, i.a. entities which provide services such as banks or credit unions. In amended regulations covered by research a group of entities was defined. New duties and subject scope were imposed on the group. A consequence of their introduction was vesting special powers to the chief of the National Revenue Administration and governors of customs and tax agencies and also a possibility of using data or information covered by the obligation of bank or tax secrecy. This article also analyses new regulations of imposing on people, who commit a discreditable act, criminal sanction for violating duties incumbent on them.