Financial Directorate of the Slovak Republic

Basic provisions

The Financial Directorate of the Slovak Republic (hereinafter also referred to as the “FD SR”) according to the regulations effective until 30 June 2019 has been the Financial Directorate of the Slovak Republic since 1 July 2019 pursuant to Article 317(1) of Act No.35/2019 Coll. on financial administration and on the amendment to certain acts, as amended (hereinafter also referred to as “Act No.35/2019 Coll.”). The FD SR is a state-budget funded organisation connected to the state budget through the budget chapter of the Ministry of Finance of the Slovak Republic. The Rules of Organisation of the FD SR (hereinafter referred to as the “Rules of Organisation”) are the basic internal organisational regulation of the FD SR.

In accordance with generally binding legal regulations, the Rules of Organisation set out the internal organisational structure of the FD SR, the scope of powers and responsibilities of senior staff and superiors, the scope of activities of individual organisational units and their interrelationships.

Sphere of authority of the organisation

The FD SR carries out its activities throughout the territory of the Slovak Republic. The FD SR is based in Banská Bystrica.

The FD SR is a state-budget funded organisation connected to the state budget through the budget chapter of the Ministry and is

1. the service office of members of the Financial Administration,
2. the employer of employees who perform work in the public interest or work under agreements for work performed outside the employment relationship pursuant to the Labour Code at the Financial Directorate, tax authorities, customs offices and the Financial Administration Criminal Office (hereinafter referred to as the “employee of the Financial Directorate”),
3. the service office of civil servants under a special regulation.

The FD SR performs the following tasks:

1. it manages and controls tax authorities, customs offices and the Financial Administration Criminal Office,
2. it develops a concept for the development of the Financial Administration in accordance with the strategy for the development of the Financial Administration,
3. it ensures uniform application of special regulations and international treaties binding on the Slovak Republic (hereinafter referred to as the “international treaty”) in the field of taxes, fees and customs and proposes changes thereto,
4. it creates, develops and operates Financial Administration information systems; it submits the intention to carry out activities relating to the creation and development of Financial Administration information systems to the Ministry of Finance,
5. it creates and maintains a central register of economic operators and other persons engaged in activities covered by customs regulations and ensures its alignment with the relevant registers of the European Commission, creates and maintains a central register of tax entities, maintains and updates the database; the above registers are created and maintained through the information systems of the Financial Administration,
6. it assigns an EORI number (Economic Operators Registration and Identification number) to an economic operator or other person in accordance with a special regulation,
7. it provides information pursuant to a special regulation,
8. it carries out the activities of the Integrated Tariff administrator, administers the tariff measures and monitors compliance with them,
9. it administers the nomenclature of the Harmonised System and the Combined Nomenclature,
10. it directs the acceptance of guarantees for customs debt, decides on the waiver of the guarantee for customs debt pursuant to a special regulation,
11. approves the eligibility of containers for transport under customs seal,
12. it provides data for the purposes of state statistics on trade in goods between the Slovak Republic and third countries and on trade in goods between the Slovak Republic and the Member States of the European Union (hereinafter referred to as the “Member State”),
13. it ensures the collection and processing of information for customs statistics on goods, where provided for in special regulations,
14. it informs people of their rights and obligations in tax and fee matters and of their rights and obligations under special regulations,
15. it informs municipalities on the local taxes and fees they administer, on matters of tax administration and on special regulations,
16. it decides on applications for measures to be taken against infringements of intellectual property rights pursuant to special regulations and, to the extent and subject to the conditions laid down by the special regulations, informs the competent customs authorities of the Member States of the decision approving the application for such measures,
17. it provides the European Commission with information to the extent and under the conditions laid down by special regulations on matters falling within its sphere of authority and within the sphere of authority of customs offices,
18. it decides on appeals against decisions of tax authorities, customs offices and the Financial Administration Criminal Office and, in matters of taxes and fees, against decisions of municipalities, and reviews these decisions outside the appeal procedure,
19. it ensures and carries out mutual international assistance and cooperation in tax administration and in the recovery of certain financial claims pursuant to international treaties and special regulations on the basis of a mandate from the Ministry of Finance,
20. it ensures and carries out mutual international assistance and cooperation in the performance of customs supervision and tax administration in accordance with the international treaty and special regulations,
21. it performs acts, other than assessment proceedings, which otherwise fall within the competence of the tax authorities, customs offices and the Financial Administration Criminal Office, if
    1. the security of the State so requires,
    2. there is a danger of injury to health or property or a threat to life and its averting cannot be achieved in any other way,
    3. there is a danger that accounting documents or other documents will be mutilated, destroyed or altered or that damage will be caused to the funds of the state budget or the budget of the European Union, and it is not possible to avert such a danger in any other way,
    4. they are related to acts that need to be kept secret,
    5. immediate intervention is necessary to achieve the objective pursued by the tax regulations, customs regulations or other special regulations pursuant to which it performs its tasks; or
    6. it is necessary to verify the results of tax control or the level of tax supervision or the level of customs supervision,
22. it approves the printing of the forms referred to in the special regulation and ensures the printing of tax returns, reports and summaries, the models of which are determined by the Ministry of Finance,
23. it processes the payment of claims of the State incurred under a special regulation,
24. it draws up analyses of state budget revenue execution for the Financial Administration and carries out analytical and conceptual work in the field of tax administration,
25. it detects and documents criminal activities of Financial Administration officers in the performance of their civil service and employees of the Financial Directorate,
26. it carries out inspection activities aimed at detecting, identifying, documenting and verifying breaches of obligations by members of the Financial Administration in the performance of their civil service and by employees of the Financial Directorate,
27. it carries out training in the field of customs regulations and tax regulations and organises examinations in accordance with a special regulation for consideration to the extent of the costs incurred; the consideration is
28. a revenue of the state budget, it collects, documents, preserves and processes objects of tangible and intangible historical heritage in the field of customs and taxation and provides awareness-raising activities in this area,
29. it carries out expert laboratory work for the purposes of the application of customs regulations, tax regulations and special regulations,
30. it ensures the accuracy and completeness of the accounting of customs, tax and non-tax revenue, including the calculation of the entitlement to income tax revenue for local government and the execution of payment transactions for tax authorities and customs offices,
31. it performs other tasks laid down by special regulations or by international treaty.

The statutory body of the FD SR is the President of the Financial Administration (hereinafter referred to as the “President”). The President is appointed and dismissed by the Minister of Finance of the Slovak Republic. The President manages the Financial Administration and is accountable for the activities of the Financial Administration to the Minister. If the office of the President is vacant, the Financial Administration is managed by the Vice-President of the Financial Administration to the extent of the rights and duties of the President.