The Tax Administration is an administrative organization within the Ministry of Finance the basic task of which is to implement tax regulations and regulations concerning the payment of compulsory insurance contributions.
The Tax Administration operates under the name: Ministry of Finance, Tax Administration.
The Tax Administration compiles and processes data on taxes and compulsory insurance contributions, suggests changes in tax policy, tax and other regulations, prepares and draws up draft legislative acts and other draft regulations in order to improve the tax system and to collect, more efficiently, taxes and compulsory insurance contributions.
The Tax Administration gives expert opinions and explanations in individual cases regarding the implementation of regulations falling within the scope of work of the Tax Administration.
The Tax Administration provides international legal assistance, examines tax systems in other states, cooperates with international organizations and vocational associations.
The Tax Administration carries out administrative cooperation and international exchange of information among EU member states for the field of taxation.
The Tax Administration carries out administrative and other professional tasks within the process of implementation of tax regulations, which include: receiving tax returns, registering liabilities in tax accountancy system, tax collection and refund; determination of timeliness, legality and regularity of tax returns that have been filed; assessment of tax base and tax liability; implementation of tax supervision; conducting enforced collection in order to collect taxes; filing charges for initiating a misdemeanour procedure and filing criminal charges; keeping the register on taxable persons (tax register); issuing documents on facts maintained in the official records of the Tax Administration; monitoring the implementation of international agreements in the field of taxation; inter-institutional cooperation by exchanging data on property ownership with public administration bodies which keep official records on property ownership with an aim to monitor correct determination of tax base and to fulfil tax liabilities, and other tasks necessary to be carried out for tax determination.
The Tax Administration also carries out administrative and other professional tasks within the process of implementation of regulations on the collection of contributions, which include: compiling data from insurance carrier and the Central Register of Insured Persons on insured persons having compulsory insurance contribution liability that is determined by a decision, on persons obliged to submit their registrations for compulsory insurance, on the number of persons that have effected compulsory insurance, and on insurance base and the date of the beginning and termination of the contribution liability; determination of the liability, calculation and registration of the amount of compulsory insurance contributions; receiving data on calculated liabilities from other persons obliged to calculate the compulsory insurance contributions, and registering the accrued liabilities; collection and conduction of enforcement in order to collect compulsory insurance contributions; supervision of the calculation of compulsory insurance contributions; filing charges and conducting first-instance misdemeanour proceedings due to violation of regulations on paying compulsory insurance contributions; reporting to insurance carrier and to the Central Register of Insured Persons on the determined base, calculated and collected contributions, and other tasks which are important for the collection of contributions.
The Tax Administration carries out the supervision of the implementation of the Act on Deadlines for the Fulfilment of Financial Obligations at entrepreneurs and public administration entities.
The Tax Administration may carry out tasks related to recording, determination, supervision, collection and enforced collection of taxes belonging entirely to the local and regional self-government units, and of other public levies and other levies stipulated by law.
The Tax Administration conducts enforced collection in order to collect state budget revenues which, within the financial supervision procedure (due to legality, regularity and timeliness of calculation, registrations and payment of budget revenues and fees stipulated by special laws) are determined by the organizational units of the Ministry, enforced collection of other public levies upon the request of other state administration bodies and courts in accordance with special laws, and it carries out other tasks falling under the competence of the Tax Administration by special regulations.
The Tax Administration also carries out tasks referring to the determination and assignment of the Personal Identification Number, issuance of the Certificate on the Personal Identification Number, keeping the Records on Personal Identification Numbers and filing charges and conducting first-instance misdemeanour procedures due to violation of the regulations on Personal Identification Number.
The Tax Administration systematically monitors the implementation of regulations, suggests and drafts regulations on games of chance and entertainment games in order to improve the activity and to collect, more efficiently, fees on this basis, and it carries out tender processes and issues approvals regarding the organization of games of chance, entertainment games and prize competitions, takes care of the building-up and usage of tax information system, and it takes care of the establishment of the service system for taxable persons to facilitate the exercise of their rights and fulfilment of their obligations.