TAX ADMINISTRATION ACT
Promulgated State Gazette No. 59/09.07.1993
Amended SG No. 19/1996
(excerpts)
Article 11
The tax office shall:
1. perform tax registration of tax liable persons;
2. prepare tax dossiers of the tax-payers;
3. determine the specific amounts of tax liabilities;
4. collect and report the determined taxes and other state claims and provide information to the municipalities on the implementation of the income from local taxes and fees;
5. accept tax and other declarations and perform inspections on them;
6. perform tax inspections and audits.
Chapter Three
POWERS OF THE TAX ADMINISTRATION
Article 12
(1) In performance of its official duties the tax body shall have the right to:
1. free access to the entities subject to supervision;
2. demand documents, data, information, reports and other information carriers from specific persons;
3. demand from sole proprietors, companies and other legal persons, when conducting tax inspections and audits, to declare their bank accounts in the country and abroad;
4. verify the accounts of the supervised entities;
5. establish the owned monetary funds and material valuables, including securities;
6. perform the acts provided for by the law for securing evidence, including the sealing of safes, warehouses, workshops, offices, shops and other facilities;
7. carry out counter inspections;
8. request from third parties information, documents, account statements, etc. needed for the performance of counter inspections;
9. request explanations in writing from inspected parties;
10. appoint experts;
11. make attachments through the procedure provided by the law for securing state claims.
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