Act on Tax Authorities

(Act No. 150/2001 Coll. on Tax Authorities and amending and supplementing the Act No. 440/2000 Coll. on Financial Controlling Authorities)

This act regulates the position, organisation and powers of tax authorities in matters of (a) taxes, including penalties, interests, tax increase and fines under special acts, (b) fees under special acts, which are income of the state budget, (c) administration of court charges regarding to their registration and settlement under a special act, which are income of the state budget, and (d) state supervision over operation of lotteries and other similar games under a special act.

The tax authorities are the Central Tax Office of the Slovak Republic and tax offices.

The Central Tax Office has been established for territorial districts of all tax offices. It is a budgetary organisation, which is connected to the budget of the Ministry of Finance of the Slovak Republic with its incomes and expenses and is an employer of employees of all tax offices. The seat of the Tax Headquarters is in Banská Bystrica.

The Act on Tax Authorities has replaced the Act No. 254/1993 Coll. on territorial financial authorities.

At the same time, this act extends powers of financial controlling authorities by the control of collecting court charges according to the Act on court charges and of charges for extracts from the Criminal Registry.

This act is in force from 1 May 2001.

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