The district of jurisdiction of a tax office is a county, unless Section 6 (1) [new Window; only Slovak language] of the Financial Administration Act (“Act”) or the relevant law stipulates otherwise.
A tax office performs the following duties:
- Exercises the administration of taxes in accordance with the relevant law;
- Supervises the payment of administrative charges constituting state budget revenue, returns administrative charges paid by foreign nationals at a border crossing point of the Slovak Republic in foreign currencies, imposes fines and transfers to the state budget the total amount of administrative charges paid by other administrative authorities that are not included in the central charge registration system;
- Returns court charges under orders of courts, general government bodies or prosecution service bodies, and transfers to the state budget the total amount of administrative charges remitted by those bodies which were collected by them in connection their action and proceedings before their integration into the central charge registration system;
- Informs taxpayers about their rights and duties with regard to taxes and on the relevant laws;
- Facilitates and carries out mutual international assistance and cooperation in matters concerning the administration of taxes and recovery of certain financial claims under international treaties and relevant laws;
- Provides information under the relevant law;
- Administers individual and consolidated closing accounts and other financial statements submitted by municipalities, closing accounts and other financial statements submitted by organisations funded fully or partially from the state budget and other public administration entities set up by municipalities, and other documents which those entities are required to file with the register of financial statements;
- Receives payments of the state’s claims incurred under the relevant law;
- Administers the special business charge payable by businesses in regulated industries under the relevant law;
- Proposes measures to the Financial Directorate to ensure the uniform application of particular laws and international treaties within the meaning of of Section 4 (3) (c) of the Act [new Window; only Slovak language];
- Performs other duties arising for it from relevant laws
A tax office is managed by its Tax Office Director. The internal organisational structure of a tax office is determined by the President at the Tax Office Director’s proposal.
A tax office has procedural legal personality for proceedings under the Criminal Code [new Window; only Slovak language], Code of Contentious Civil Procedure [new Window; only Slovak language] a Code of Administrative Court Procedure [new Window; only Slovak language] and for autonomous acting before law enforcement authorities and courts to the extent of its scope of operation, as defined in the Act. A tax office is represented in court proceedings by the Tax Office Director, or a Financial Administration officer authorised by the Tax Office Director or the President.
Tax office branches and/or contact points may be set up to support the performance of tax offices; a branch or a contact point will be set up or terminated by the President at the proposal of the respective Tax Office Director.
Tax Office for Selected Taxpayers
The territorial jurisdiction of the Tax Office for Selected Taxpayers extends across the whole territory of the Slovak Republic. The Tax Office for Selected Taxpayers is seated in Bratislava. The entities falling under the authority of the Tax Office for Selected Taxpayers include selected economic operators and, for the purposes of paragraph 5 subparagraph (h) [new Window; only Slovak language] applicants seeking the approved economic operator status. For the purposes of the Act, the term ‘selected economic operator’ is to be understood as referring to:
- A bank or a branch of a foreign bank;
- An insurance company, an insurance company of another Member State, a branch of an insurance company of another Member State, a branch of a foreign insurance company, a reinsurance company, a reinsurance company of another Member State, a branch of a reinsurance company of another Member State or a branch of a foreign reinsurance company;
- A securities dealer or branch of a foreign securities dealer or a securities dealer executing cashless transactions with funds in foreign currencies;
- A pension trust or a supplementary pension fund;
- A payment institution or a branch of a foreign payment institution;
- An entity having the approved economic operator status;
- A taxable entity which has achieved a turnover of EUR 40,000,000 or more in each of two consecutive fiscal years.
The Tax Office for Selected Taxpayers
- Becomes the competent tax office for a selected economic operator within the meaning of paragraph (2) subparagraphs (f) and (g) as of 1 January
- following the date when the taxpayer obtained the approved economic operator status;
- of the second year following the fiscal year in which the condition referred to in paragraph (2) subparagraph (g) was fulfilled by the economic operator;
- Ceases to be the competent tax office for a selected economic operator as of 1 January
- following the date when bankruptcy was declared or liquidation initiated or restructuring approved in respect of the economic operator;
- following the date when the decision granting the approved economic operator status to the economic operator was withdrawn;
- of the second year following the fiscal year in which the condition referred to in paragraph (2) subparagraph (g) ceased to be fulfilled by the economic operator.
For the purposes of paragraph (2) subparagraph (g) and paragraph (3), annual turnover means for a taxpayer using the dual entry accounting system the sum of revenues for the fiscal year derived from all the taxpayer’s operations, and for a taxpayer using the single entry accounting system the sum of receipts for the fiscal year derived from all the taxpayer’s operations.
The Tax Office for Selected Taxpayers carries out the following duties:
- Administers the special business charge payable by businesses in regulated industries under the relevant law;
- Administers the special business charge payable by selected financial institutions under the relevant law;
- Coordinates the gathering of inputs to inform the customs offices’ decision-making concerning the granting of authorisations for the use of the simplified procedure under the relevant law and the granting of the approved economic operator status at the request of an economic operator;
- Provides assistance and consultation to selected taxpayers before the filing of an application for authorisation for the use of the simplified procedure or for the approved economic operator status;
- Informs selected taxpayers about the application of customs laws;
- Administers individual and consolidated accounting statements;
- Makes decisions on the return of administrative charges and takes steps to recover administrative charges;
- Makes decisions concerning the granting of the approved economic operator status and manages the information exchange with competent customs of the other Member States and the European Commission in the relevant proceedings;
- Performs other duties arising for it from relevant laws.
- The Tax Office for Selected Taxpayers performs the duties referred to in paragraph (2) subparagraphs (f) and (g) in coordination with customs offices.
