The new Foreign Exchange Law, effected a year ago, has obliged banks to perform certain duties relating to foreign exchange supervision. The areas concerned include general foreign exchange payment operations, other operations requiring a foreign exchange permit as well as reporting and notifying tasks. In this context, the particular role of the banks authorized by the NBP Governor to perform certain foreign exchange payment operations relates primarily to transfer abroad of both foreign exchange values and national means of payment, whether by residents or non-residents, natural or legal persons or other agents. Foreign exchange supervision by banks amounts to ensuring that operations involving international payments, executed with the participation, or through the mediation of the bank, commissioned by or for the account of a resident comply with the Foreign Exchange Law, especially with respect to freedom/restrictions on foreign exchange payments as well as, whenever it applies, terms of permit granted by the NBP to execute these payments. Control procedures vary depending on the amount of the transfer. Amounts below 5,000 euros are basically excluded from the scope of control. With transfers of between 5,000 and 20,000 euros, the bank may demand documents confirming the legality of the operation at its discretion. When the amount exceeds 20 000 euros, the verification is mandatory. The transfer abroad of non-residents´ revenue and income earned in Poland is subject to a particular supervision procedure. These agents are required to present an additional certificate from the tax authorities stating that their tax dues have been settled. However, the provisions of the Act are not precise as to the procedure involved, a fact which is pointed out by the authors of the paper.