The Tax Administration is the administrative organization within the Ministry of Finance whose basic duty is to implement tax regulations and regulations concerning the payment of obligatory contributions.
All residents are obliged to participate in the settlement of public expenses in accordance with their economic abilities. The tax system is based on the principles of equality and equity.
The main duties of the Tax Administration are:
- Normative activities - preparation and drafting laws and other regulations in the area of taxes and obligatory contributions, providing official opinions and interpretations in individual cases on implementation of regulations within the Tax Administration scope of work.
- Keeping the tax registers and issuing documents on facts maintained in official records, determining and assigning personal identification number, exchange data with other public authorities and international data exchange.
- Assessment and collection of taxes and obligatory contributions - gathering and processing data on taxes and obligatory contributions, assessing tax base and tax liability and liability for obligatory contributions, collection of assessed liabilities.
- Tax audit - conducting tax audit and supervision of the calculation for obligatory contributions.
- Enforced collection - conducting enforced collection in order to collect taxes and obligatory contributions, conducting enforced collection of national budget revenue determined by the Ministry of Finance and enforced collection of other public levies upon the request of other public authorities and courts in accordance with special laws.
- Taxpayers services - development and maintenance of taxpayers service system to facilitate the fulfillment of rights and obligations of taxpayers.
- Misdemeanor procedure - filing charges and conducting misdemeanor procedure of first instance due to violation of tax laws, regulations on obligatory contributions payments and regulations on personal identification numbers.
- Monitoring the implementation and drafting laws from the scope of games of chance and entertainment games.
- The Tax Administration can perform tasks related to recording, determining, monitoring, collection and enforced collection of taxes which belong entirely to the local and regional government and other public levies stipulated by law.
Tax Administration performs other duties stipulated by the Tax Administration Law.