What Is The Role Of The Tax Office, And Where Can I Find The Local Tax Office?

Most of us have already dealt with several situations at the tax office. However, you may not have known which your local competent tax office is or what the tasks of the tax office are. The tax authorities are the tax office, the customs office, and the municipality.

Tasks of the tax office

The tax office carries out its activities in the territorial district of the region and fulfills the following tasks:

1. Performs tax administration according to a special regulation,
2. Controls the payment of administrative fees, which are income of the state budget, returns administrative fees paid by foreigners at the border crossing of the Republic in foreign currency, imposes fines, recovers administrative fees paid to financial administration authorities, and transfers to the state budget the total amount of administrative fees remitted by other by administrative bodies that are not involved in the central fee registration system,
3. Refunds court fees based on the decision of courts, state court administration bodies, or prosecution authorities, transfer the total amount of court fees remitted by them to the state budget from acts and proceedings before their inclusion in the central fee registration system,
4. Informs tax subjects about their rights and obligations in matters of taxes and the particular regulation,
5. Carries out mutual international assistance and cooperation in the administration of taxes and the recovery of specific financial claims following international agreements and special rules,
6. Provides information according to a special regulation,
7. Ensures the processing of individual and consolidated financial statements and other financial statements submitted by municipalities, financial statements and financial statements submitted by budgetary organizations, contributory organizations, and other public administration entities established or founded by cities, and the processing of other documents that these entities store in the register of financial statements,
8. Accepts payments of claims of the state arising according to a special regulation,
9. Administers a special levy for doing business in regulated industries according to a particular rule,
10. Gives the financial directorate incentives to ensure uniform application of specific principles and international agreements,
11. Performs other tasks established by special regulations.

Tax office manages the tax office

The director of the tax office manages the tax office. The president determines the tax office’s internal organizational structure on the director’s proposal. The Tax Office has procedural subjectivity in proceedings according to the Criminal Code, Civil Disputes, and the Administrative Code of Court. It acts independently before law enforcement authorities and before the court within the scope of its jurisdiction. The director of the tax office or a member of the financial administration authorized by the director of the tax office or the president acts on behalf of the tax office before the court. Tax office branches and contact points can be established to ensure the performance of tax authorities.

Physical and local jurisdiction of the tax administrator

The tax administrator is materially responsible for the administration of taxes according to special regulations. If the law or special rules do not establish which tax administrator is materially competent, the tax office is materially competent for tax administration. If there are doubts about determining the material jurisdiction between the tax and customs offices, the financial directorate decides on the material jurisdiction.

According to the Tax Code, the local jurisdiction of the tax administrator for a natural person is governed by his place of permanent residence and for a legal entity by his registered office.

Suppose it is impossible to determine the local jurisdiction according to the registered office of a legal entity or the permanent residence of a natural person. In that case, it is governed by the location of the organizational unit of the tax entity according to the Commercial Code. Otherwise, by the place where the tax entity carries out the majority of its activities.

If it is impossible to determine the local jurisdiction according to the above criteria, the Bratislava Tax Office is responsible for tax administration.

The tax office carries out tax administration for selected subjects for tax-chosen issues. The seat of the tax office for tax-chosen topics is Bratislava.

You can find a list of tax authorities with their addresses. 

If you want to find out which authority is locally responsible for you, you can use the financial administration page to find the local affiliation to the monetary authority. 

This service allows users to search for the specified municipality’s local customs or tax office. You must enter the page’s city or postal code (ZIP).

This village can be entered:

• by writing its full name,
• by writing the first few letters of its name and choosing a specific municipality from the list offered,
• by entering the entire zip code,
• by entering a few initial digits of the zip code and selecting a particular city from the list provided.

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