The Tax Office (hereinafter reffered to as “TO”) exercises its scope of activities within the territorial district of a region, unless Act No. 479/2009 Coll stipulates otherwise. The Act defines the activities of a tax office.
The Act has established 8 tax offices in the seats of regional centers.
The Act specifies the registered seat of the Large Taxpayers Office (hereinafter referred to as “LTO ”), which is Bratislava, the competence of the LTO for the territory of the Slovak republic, and defines the large taxpayer term.
In order to ensure the TO activities, branches and contact places of the TO may be established as an organizational component of the TO upon a proposal of theTO Director.
A tax office branch (hereinafter referred to as “TOB”) represents an organizational component of the TO. The organizational structure of the TOB is flexible, and allows for the consideration the size and needs of the specific TOB.
The Tax Office Branch (TOB):
- performs the activities of mail room
- has established a tax administration unit performing the following activities:
- serving as a register place
- administration of taxes I.
- administration of taxes II.
- any other activities related to administration of taxes.
- The tax administration unit at the TOB may also perform the activities of methodology of municipalities
Tax Office Contact Place (TOCP)
represents the organizational component of the TO.
The organizational structure of the TOCP is very simple. This is due to the fact that the aim of TOCP establishment is that it has a permanent or a temporary character and a small number of employees.
The TOCP performs the following activities:
- serving as a mail room,
- administration of taxes.