%0 Journal Article
%T Remarks on the obligation of declaring a delivery agent (Art. 147 of the Tax Ordinance Act)
%A Skowrońska, Monika
%J Public Administration Yearbook
%V 2015
%N 2015 (1)
%P 66-94
%K delivery agent, tax proceedings, legally undelivered writs, tax ordinance act, agent, deliveries
%@ 2449-7797
%D 2015
%U https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/kilka-uwag-na-temat-obowiazku-ustanowienia-pelnomocnika-do-spraw-doreczen-art-147-ordynacji-podatkowej
%X 
	The cases of parties in tax proceedings taking action to avoid the effective service of official letters sent to them are a serious problem of tax authorities, which can lead to postponing the proceedings, or even preventing their factual closure. One of the means to prevent such cases is the obligation described in Article 147 of the Tax Ordinance Act to declare a delivery agent under the pain of treating as served writs that have not been effectively delivered (“legally undelivered writs”). The legal institution of delivery is also imperative for the performance of the obligation of ensuring the party can be an active participant in the proceedings. From this point of view it is important to inter alia correctly use the institution of a delivery agent. any important aspects related to to the institution of an agent in tax proceedings (including a delivery agent) raise doubts of tax authorities and agents themselves. In one of its orders (file reference II FSK 932/11) the Supreme Administrative Court notes that: “The issue of agents is being constantly raised in cases examined by administrative courts, though after many years of the rules of this legal institution taking place it must be astonishing to find so many errors made by both the agents and tax authorities on this matter.” Unfortunately, there is still no uniform interpretation of many such issues in judicial practice. The provisions in Article 147(1), (3) and (4)1, 3 and 4 of the Tax Ordinance Act aim at facilitating the proceedings, including releasing the tax authority from taking additional actions when a party avoids – due to a prolonged stay abroad – the effective service of official letters sent to them and as a consequence being taxed. It places responsibility on the party to declare a delivery agent in the case of “going abroad for a period of at least two months” and to notify the competent authority of such a declaration under the pain of treating as served writs that have not been effectively delivered. Also the provisions in Article 147(2), (3) and (4) of the Tax Ordinance Act aim at preventing the protraction of the proceedings due to delays in writ service. Pursuant to those regulations, the obligation to declare a delivery agent is also relevant for natural persons who are non-residents.