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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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