Structure
Management:
- management of the tax office in organisational, personnel, economic and financial respects including supervision through the head of the tax office
- support in managing performance of the tax offices, particularly in connection with preparation, coordination and adjustment of short-term and long-term planning for the tax office
- direction and coordination of the competent division by the head of the department
Competent division:
- coordination, implementation and evaluation of measures to ensure and encourage professional quality as well as consistency and equality of levying taxes
- provision of support to the operational teams in solving internal and external requests
- handling of written requests
- handling of appeals
- representation of the tax authority at the Independent Finance Board
- execution of criminal case matters
- prevention of fraud
Organisation Team:
- infrastructure, procurement
- inventory
- deficiency management
- administration of conference rooms
- access control
- support in information technology concerning hardware and software
Infocenter:
- handling of customer traffic (e.g. face-to-face, by telephone or electronically)
- general information desk
- organisation of information meetings and orientation meetings
- requests for the filing of tax returns, together with monitoring and oversight of time limits for doing so
- imposing and assessing coercive penalties
- levy and refund of tax based on standard fuel consumption of vehicles
- allocation of control declarations
- assignment of taxpayer identification numbers
- registration of donation notifications
- allocating and forwarding of incoming mail as well as dispatch of outgoing mail
General assessment:
- individual tax assessment of employees
- assessment of people in particular businesses (without value added tax and without employees)
- execution of allowances
- determination of unit values (assessed values) and levy on agricultural and forestry enterprises as well as land value levy
Business assessment and audit unit:
- assessment of entrepreneurs (including value added tax and/or employees)
- assessment of partnerships and corporate bodies
- field auditing (in cases of general and business assessment)
- inquiry and inspection in cases of business assessment
- joint audit of wage-related taxes
- granting information in wage tax issues
- mutual assistance/administrative cooperation (international)
Collection and Enforcement:
- collection and compensation of taxes
- recovery of taxes
- accounting and management of financial operations
- chattel mortgages
- storage of valuable goods
- handling of appeals
- execution of facilities for payment
- handling of suspensions
- granting account information to customers and authorities
Financial Police:
measures of fiscal supervision (tax inspection):
- investigation of tax-related issues
- uncovering disguised employment
- enforcing tax claims, recovery of taxes
regulative tasks:
- monitoring compliance with the provisions of the Aliens Employment Act
- monitoring compliance with the provisions of the Employment Contract Law Amendment Act
- combating and prosecuting social fraud
- monitoring compliance and participation in the supervision of insurance and reporting disclosures to the General Social Security Law
- reporting offences against the Unemployment Insurance Law
- reporting offences against trade regulations
- reporting offences against the Gambling Act
- supporting criminal procedures as an official party, witness, respondent or representative
The Ministry
