Article 6

(1) In discharging competencies prescribed by the law, the tax authority shall have the authorisation to:

1) perform inspection supervision, undertake collection measures, other actions and activities within its competence under this or other laws;

2) decide on the rights of taxpayers;

3) carry out registration of business organizations and taxpayers and maintain a registry of business organizations and a tax registry;

4) assess tax in the manner and in accordance with the procedure determined by law;

5) require that taxpayers and other legal entities submit documentation and provide other information necessary for assessment of tax liability;

6) summon the persons to participate in the tax procedure;

7) enter and inspect the business premises where business books and records or other objects necessary for application of tax regulations are located or may be located;

8) exempt business books and records and other objects necessary for application of tax regulations in accordance with this Law;

9) impose penalties for tax violations prescribed by this or other tax regulations;

10) use services of experts and expert witnesses, natural and legal persons, in the procedure of assessing tax liabilities when the expertise is necessary;

11) initiate and conduct a first-instance administrative and misdemeanor procedure;

12) plan and deliver training of employees;

13) maintain tax bookkeeping;

14) notify taxpayers of the course of inspection audit and their rights and obligations in that procedure;

15) provide expert help to taxpayers in application of tax regulations;

16) provide the taxpayers with a copy of tax return free of charge;

17) keep tax secrets;

18) treat the taxpayers and other persons with due respect;

19) bring criminal charges, economic offence charges or request for initiation of misdemeanor procedure;

20) forward the information, including also the tax secrets revealed in the course of criminal investigation or during gathering other information in cases when there is a reasonable doubt of a misdemeanor or criminal action, to the authorities in charge of law enforcement;

21) apply international treaties and agreements on double taxation avoidance and other conveniences in the payment of taxes;

22) prepare reports on the conditions in the tax area;

23) give initiatives to the Ministry of Finance for adoption of regulations and other acts regulating the tax system and tax policy;

24) cooperate with other bodies and organizations in the country and abroad regarding the issues of tax crimes, in accordance with international treaties or agreements;

25) undertake measures necessary for safety of tax officers;

26) undertake measures aimed at prevention of corruption of officers while acting in official capacity;

27) organize functioning of a unique information system in the tax area;

28) ensure the implementation of positions and conclusions of the Government in the tax area;

28a) control and publish financial statements of business organizations;

29) perform other activities prescribed by law and other regulations.

(2) The manner of maintaining the tax bookkeeping referred to in paragraph 1, item 13 of this Article shall be prescribed by the ministry in charge of financial activities.

Date: 2015-01-12; view: 742