The Ministry of Finance
The Ministry of Finance is the supreme authority for taxes and duties. Many of the provisions within the VAT Act give the Ministry the power to establish regulations relating to VAT. This has been done on a number of occasions.
The Directorate of Taxes
The Directorate of Taxes has overall responsibility for tax administration and inspection. Among its duties, the Directorate guides the Tax Offices in their work, and ensures that the regulations relating to VAT are correctly and uniformly applied throughout the country.
The Tax Offices
The regional Tax Offices are responsible for the administration and inspection of VAT in the region. The Tax Offices keep a VAT register.
Registered persons shall submit regular VAT returns to the Tax Office, which also provides guidance regarding the tax regulations and assistance in the completion of the forms. The Tax Office checks VAT liable persons through, among other things, the ongoing inspection of the submitted returns and through on-site inspections (tax audit). In cases where the taxable person has failed to report the correct VAT amount, the Tax Office has the authority to determine the amount of VAT by discretion.
The tax offices keep records of the VAT statements of each registered person, and also have the authority to undertake the enforced collection of VAT amounts due.
Right of appeal
Decisions taken by a Tax Office, for example in cases concerning the obligation to register for VAT, can be appealed to the Directorate of Taxes as the higher tax authority. Appeals regarding supplementary taxation come under the Board of Appeal for Value Added Tax. The Directorate of Taxes is secretariat for the Board. Appeals are submitted via the Tax Office.
Directorate of Customs and Excise
The customs service is the tax authority in matters concerning VAT on imports of goods. The Directorate of Customs and Excise is the senior administrative body for district customs houses and is the appellate authority for matters relating to VAT on imports on goods.
District customs houses
The district customs houses are the local tax authorities in matters concerning the calculation and payment of VAT on imports. Taxable persons can apply to the district customs houses for credit for the payment of VAT on imports (customs credit).