Economy municipal wastes is the important priority in communal units of local govern¬ments in Poland. The introducing the new system from 1 July 2013 imposed on the local authority municipality new responsibilities. By creating the new system of the waste management the arrange of the waste reception, selective waste collection, maintenance and operation of the installation (for their recovery and disposal in accordance with EU expectations) has been taken into account. The aim of the article is to define the scope of the local task authority in municipal waste procedure in Poland, indication of the legal conditions, implementing the new system and the evaluation of the functioning the local authority activity implementation in the relevant ratios of the municipal waste management.