Fiscal System Department

The Fiscal System Department is responsible for normative tasks related with:

• preparing laws and other regulations that guide the tax system and tax policy and the system and policy of other public revenues, particularly corporate profit tax, excise and sales tax, value-added tax, tax on non-life insurance premiums, personal income tax, tax on wages and other benefits stemming from employment, property tax, inheritance and gift tax, transfer tax, tax on possession, hold and use of goods, social insurance contributions, republic administrative fees and other fiscal and parafiscal levies, tax procedure and tax administration;
• regulating the system of production and trade in tobacco and tobacco products and the system of recording sale via fiscal cash registers;
• preparing, signing and implementation of international treaties on avoidance of double taxation;
• normative activities concerning preparation of laws and bylaws, and providing expert opinions regarding application of legislation in this area;
• research and analytical activities concerning normative regulation of aforementioned public levies;
• other matters related with regulation, application and effects of system and policy of tax and other public levies.

Activities of the Fiscal System Department are realized within these specialized internal units:

 

- Group for Corporate Profit Tax
- Group for Personal Income Tax and System of Social Insurance Contributions
- Group for Property and Other Taxes
- Group for Consumption Taxes
- Excise Group
- Group for Comparative Tax Law and Avoidance of Double Taxation
- Group for Tax Procedure and Tax Administration