Pokračuj v čítaní Prejdi na hlavný informačný obsah stránky Prihlásenie Registrácia Vyhľadať Kontakty Občania Podnikatelia a organizácie Daňoví a coľní špecialisti Elektronické služby Ľavé menu stránky Obsah Pätička stránky
4

Financial Directorate of SR

The Financial Directorate of SR is established according to the Act No. 333/2011 Coll. on governmental agencies for taxes, fees and customs, as amended, and its jurisdiction  covers the whole territory of the Slovak Republic. The registered seat of the Financial Directorate of SR is Banská Bystrica.

The Financial Directorate of SR is a budgetary organization linked to the state budget of the Ministry of Financie chapter, and it represents:

  • the employer of the employees who perform works in public interest at the Financial Directorate of SR, the tax offices, the customs offices, and the Financial Administration Criminal Office,
  • the service office for those customs officers and civil servants who perform the state service at the Financial Directorate of SR, the tax offices, the customs offices, and the Financial Administration Criminal Office.

The statutory body of the Financial Directorate of SR is the President. The President is appointed and recalled by the Slovak Minister of Finance.

According to the Organizational Order, the Financial Directorate of SR consists of the following internal organizational sections:

  1. section,
  2. specialized organizational unit,
  3. department,
  4. unit,
  5. branch.

According to the Act No. 333/2011 Coll. on governmental agencies for taxes, fees, and customs , as amended, the Financial Directorate of SR fulfills the following tasks:

  • manages and controls the tax offices, the customs offices and the Financial Administration Criminal Office,
  • prepares the concept of development of the Financial Administration in accordance with the strategy of development of the Financial Administration,
  • ensures unified application of special regulations and international agreements that are binding for the Slovak Republic, the Financial Administration in respect of taxes, duties and customs duties, and proposes any modification thereof,
  • creates, develops and operates information systems of the Financial Administration; submits the plan to perform activities aimed at creation and development of information systems of the Financial Administration to the Slovak Ministry of Finance,
  • creates and keeps the central register of economic subjects and other persons performing the activities that are regulated by the customs regulations, and ensures unification thereof with the relevant registers of the European Commission, creates and maintains the central register of tax subjects, maintains and updates the database; the registers are created and maintained through the information systems of the Financial Administration,
  • allocates the EORI number (number of registration and identification of an economic subject) to an economic subject or any other person according to a special regulation,
  • provides information according to a special regulation,
  • performs the activities of administrator of the integrated customs tariff, administers the tariff measures, and controls compliance therewith,
  • manages the nomenclature of the harmonized system and manages the combined nomenclature,
  • manages receipt of bonds for securing the customs debt, decides on waiver of security of customs debt in the customs regime of transit,
  • coordinates application of the rules for determining the customs value and the origin of goods by the Financial Administration,
  • approves the capability of containers for transportation of goods in customs bond,
  • provides the data to the state statistics on the trade with goods between the Slovak Republic and third countries and on the trade with goods between the Slovak Republic and the member states of the European Union,
  • obtains and processes the information for the customs statistics on goods, if stipulated by a special regulation,
  • informs the persons about their rights and obligations regarding the taxes and duties and on their rights and obligations according to a special regulation,
  • informs the municipalities about any issues regarding the taxes and local duties administered by them, the issues of tax administration, and a special regulation, and informs the regions about the issues regarding the taxes that may be imposed according to a special regulation,
  • decides on any requests for adoption of measures against infringement of the intellectual property rights according to a special regulation (hereinafter referred to as the „request to adopt measures”), and in the extent and under the terms stipulated by a special regulation, informs the competent customs authorities of the member states about any decision approving the request to adopt measures,
  • provides to the European Commission:
    1. the information about its competence to accept requests to adopt measures and the procedures regarding such requests according to a special regulation,
    2. within the periods and structure according to a special regulation, the list of requests to adopt measures and the list of cases where the customs proceedings are suspended or the goods were seized due to suspected infringement of the intellectual property rights,
    3. the list of customs offices competent to accept requests for issuance of certificate of the authorized economic operator,
    4. any other information in the extent and under the terms stipulated by a special regulation in the cases that belong to its competence,
  • decides on any appeals against decisions of tax offices, customs offices, and the Financial Administration Criminal Office, and reviews their decisions beyond the proceedings of appeal,
  • ensures and performs international aid and cooperation in administration of taxes and in enforcement of certain financial receivables under an international agreement that is binding for the Slovak Republic and a special regulation under an authorization granted by the Slovak Ministry of Finance,
  • ensures and performs mutual international aid and cooperation in exercise of the customs supervision and tax supervision under an international agreement that is binding for the Slovak Republic, and according to a special regulation,
  • in addition, exceptfor the assessing activities, performs certain acts which otherwise belong to the competence of the tax offices, the customs offices and the Financial Administration Criminal Office, if:
    1. it is required by security of the state,
    2. an injury or damage of property or danger to life is threatening, and it cannot be avoided in any other way,
    3. there is a danger that any accounting documents or any other documents will be defaced, destroyed or altered or any damage is threatening to the funds of the state budget or the budget of the European Union, and such danger cannot be avoided in any other way,
    4. it is related to any acts which must be kept secret,
    5. immediate intervention is required in order to achieve the objective followed by the tax regulations, customs regulations or special regulations,
    6. it is required for verification of the results of the tax audit or supervision in respect of hazard games, that was performed by a tax office or for verification of the level of the customs supervision and tax supervision performed by a customs office,
  • approves print of a unified customs document, the print forms set forth in a special regulation, and ensures print of tax returns, reports, and reviews, the models of which are determined by the Slovak Ministry of Finance,
  • processes and updates the accounts of tax payers, business entities, and other persons from the aspect of payment of taxes and customs duties,
  • processes statements from the accounts of the Financial Administration in the State Treasury and the information on payment of taxes and customs duties made by cash slips,
  • processes payments of the tax and advance tax payments,
  • processes payments of the state receivables that have arisen according to a special regulation,
  • prepares analyses of fulfillment of the state budget on behalf of the Financial Administration,
  • performs inspection activities aimed at revealing, finding, documenting, and verifying violation of the obligations by the employees of Financial Administration in performance of the civil service or work in public interest,
  • fulfils any other tasks stipulated by special regulations or an international agreement that is binding for the Slovak Republic.

 

 

 

 

Dátum poslednej aktualizácie informačného obsahu: 14. 9. 2017
Dátum zverejnenia informačného obsahu: 25. 9. 2014