Tax Administration

Dragana Markovic, Director

The Tax Administration, as an administrative body within the Ministry of Finance, is obliged to do the following:

  1. registers taxpayers by assigning PIB and keeps a single register of taxpayers;
  2. performs tax control and tax assessment in accordance with the law;
  3. performs regular and forced collection of taxes and ancillary taxes;
  4. detects tax criminal offenses and their perpetrators and takes measures prescribed by law in this regard;
  5. issues misdemeanor orders, i.e. submits requests to the competent misdemeanor court for initiating misdemeanor proceedings for tax misdemeanors, misdemeanors prescribed by the law governing fiscal cash registers.
  6. takes care of the application of international agreements on avoidance of double taxation;
  7. develops and maintains a single tax information system;
  8. keeps tax accounting;
  9. plans and conducts employee training;
  10. performs internal control of the work and conduct of tax officers and employees in connection with the work and, in cases when illegal conduct is established, initiates and conducts appropriate procedures for the purpose of determining responsibility;
  11. performs internal audit of all organizational units of the Tax Administration in accordance with the law and international standards of internal audit in the public sector;
  12. provides professional assistance to taxpayers in the application of tax regulations for taxes that are determined, controlled and collected, in accordance with the code of conduct of employees in the Tax Administration;
  13. ensures publicity in work;
  14. performs other tasks on the basis of concluded contracts for a fee, in accordance with the law.

 

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