Terms and Conditions and Privacy Policy relating to the e-Tax Office mobile app

Information regarding Privacy Policy of the e-Tax Office mobile app

Dear User! Thank you for downloading the e-Tax Office mobile app. Before you start using the app, please read the Terms and Conditions. The Terms and Conditions explain how the app works, the rules regarding its use, and contain important information about your personal data and security.

The e-Tax Office app is designed to facilitate communication with the tax administration and simplify numerous tax-related obligations. It offers:

  1. Document Viewing and Management: Users can view and manage their tax documents, such as general correspondence, requests for certificates, declarations, letters regarding binding rate information (WIS), powers of attorney, and fines – all in one place.
  2. Secure Document Storage: The app provides secure storage of electronic documents, ensuring their easy retrieval and review.
  3. Sending and Receiving Documents: Users can send letters to the National Revenue Administration and receive responses electronically, expediting tax matters.
  4. Tracking Case Status: The app allows Users to track the status of their tax-related cases, enabling real-time monitoring of progress and deadlines.
  5. Managing Personal Data: Users can update their personal and contact details, ensuring all information is current and accurate.
  6. Security and Privacy: The app ensures that all data is stored securely on the device, not in the cloud or on external servers.
  7. Interactive Support: The app offers interactive features that make it easier to use the services it provides, including an intuitive interface and support in the form of notifications and guidance.

To use the app, the User has to accept the Terms and Conditions. The app is free of charge and is provided along with related services by the Head of the National Revenue Administration.

Section 1. The App

  1. The “e-Tax Office” app (e-TO) is software designed for installation on the User’s phone and its use is subject to the rules specified in these Terms and Conditions.
  2. The app is provided by the Head of the National Revenue Administration headquartered in Warsaw (00-916) at 12 Świętokrzyska Street (hereinafter referred to as “the Provider”).
  3. The app’s functionalities include:
    • managing accounts of natural persons (by logging in to e-Tax Office);
    • managing one’s data (by accessing personal, business, and partnership data); obtaining information on the tax micro-account; submitting and receiving documents; preparing documents using the available wizard and sending them to the selected authority: a request for a certificate of no tax arrears or the status of tax arrears, a request for a certificate of income and premiums, a request for a certificate of income, a general letter, a request for confirmation of overpayment, voluntary disclosure, a request for allocating an overpayment or tax refund toward other liabilities, explanation of the purpose of the payment, ZAW-NR notifications, a WIS-related letter, a request for reimbursement of costs incurred to purchase a fiscal cash register, a request for the issuance of an extract or certificate from the Register of Tax Liens; viewing the list of active general powers of attorney (PPO-1), powers of attorney to sign declarations submitted electronically (UPL-1) and ZAS-E authorizations; submitting powers of attorney to sign declarations submitted electronically (UPL-1) and notifications of changes in or revocations of such powers of attorney (OPL-1),
    • using the services offered (by submitting the provided e-Declarations regarding the following taxes: PIT, CIT, VAT, PCC, SD, as well as identification and update notifications, and forms regarding the special procedure for SMEs; providing information on penalty notices imposed on the User within the Penalty Notices service; enabling online payments, access to information on refunds within the Tax Refunds service and information on balances and details of tax liability settlements in the Settlements service; enabling viewing the list of one’s notarial deeds within the Notarial Deeds service as well as viewing and downloading submitted declarations regarding PIT, CIT, PCC, SD and VAT in the provided Declaration Record; and obtaining comprehensive tax information through the Taxpayer Report).
  4. The app can be downloaded for Android via Google Play and for iOS via App Store.
  5. Downloading and using the app is free of charge. However, the telecom provider may charge fees for using data transmission services or voice calls by the app User in connection with downloading or using the app.

Section 2. Users

App users include all individuals who have downloaded the app from Google Play or App Store and installed it on their phones.

Section 3. Technical Requirements

  1. The app is intended for phones with the Android operating system version 9.0 or higher (the latest available version is recommended) and iOS version 13 or higher, with access to App Store.
  2. Downloading and activating the app require Internet access.
  3. For the app to work properly, the device on which it is installed:
    • must have sufficient free memory;
    • must not have any system modifications installed, in particular modifications related to bypassing the phone manufacturer’s or operating system provider’s security measures (jailbreaking or rooting);
    • must enable connection to the Internet.
    • The Provider informs that for its proper operation the app requires Internet access.
  4. The Provider informs that the installation of the app updates it provides may be necessary for the proper operation of the app and to ensure security of the data contained in it. The Provider recommends installing such updates immediately after they have been made available via Google Play for Android devices or App Store for iOS devices.
  5. The User should install operating system updates in accordance with the manufacturer’s recommendations for their phone and the Android or iOS system. Failure to update the operating system or the app may reduce the security of using the app and may even lead to data leakage.

Section 4. Privacy and Security

  1. The e-Tax Office mobile app does not collect or store personal data. Data necessary for the app to operate is stored in the phone’s memory.
  2. The Provider recommends that if the User stops using a given device, they should uninstall the app before transferring the device to a third party.
  3. The Provider informs that it takes the utmost care to ensure a high level of IT security of the app. However, the Provider points out that due to the nature information technology, vulnerabilities to certain threats may be found in the future. For this reason, the Provider recommends updating the app in accordance with Section 5(3) and may issue publicly available recommendations regarding the security rules for using the app.
  4. 4. Personal data is controlled by the Head of the National Revenue Administration (“Data Controller”), who can be contacted in writing at the following address:
      • Ministerstwo Finansów, ul. Świętokrzyska 12, 00-916 Warszawa
      • ePUAP inbox: /bx1qpt265q/SkrytkaESP
      • poczty elektronicznej: kancelaria@mf.gov.pl

The Data Controller has appointed a Data Protection Officer, who can be contacted by e-mail at: iod@mf.gov.pl

Section 5. Use of the App

  1. Upon installation of the app, the Provider shall grant the User a license to use the app subject to the rules specified in Section 5. The granted license is non-exclusive, non-transferable, and does not entitle to grant further licenses (sub-licenses).
  2. The license shall be granted for an indefinite time and with no territorial restrictions.
  3. Under the license, the User is entitled to reproduce the app to the extent necessary to install and use it on the User’s devices, as long as these activities are carried out to use the app in accordance with these Terms and Conditions.
  4. Subject to Section 7(3) and exceptions arising from mandatory legal provisions, the User is not entitled to reproduce the app in any other way or translate, adapt, alter the layout, or introduce any other changes to the app.

Section 6. Technical Support and User’s Notifications

Any Users’ inquiries, comments or suggestions regarding the app and its functionalities can be sent electronically to the following e-mail address: info.eurzad@mf.gov.pl

Section 7. Liability

  1. The Provider informs that the User shall be held fully liable for any legal violations or harm caused by the use of the app by the User.
  2. The Provider informs that it shall not be held liable for:
    • damage resulting from the User’s failure to update the app;
    • damage resulting from the use of the app by the User contrary to the law or these Terms and Conditions;
    • the quality and availability of telecommunications services necessary for the app to be used, provided by the telecom operator whose services are used by the User;
    • malfunctions of the app resulting from malfunctions of the operating system or mobile device used by the User.

Section 8. Final Provisions

  1. The User is entitled at any time to stop using the app by uninstalling it from their phone.
  2. The Terms and Conditions may be modified as subsequent versions of the app are released. The modification shall be binding on Users who install such version of the app and accept the modified Terms and Conditions.
  3. The Terms and Conditions are available free of charge in the app and via podatki.gov.pl, in PDF format that allows for their downloading, saving and printing.