Overview
Regulation on tax administration covers the following main topics:
- Duties, Powers and Responsibilities of Authorities, Organizations and Individuals in Tax administration;
- Provide specific guidelines for common procedures for all taxes, such as: Instructions for initial registration of tax number, tax declaration, tax payment, etc. According, the regulation on ech specific tax will refer to these guidelines;
- Provide general principles/directions for handling some tax procedures so that tax documents of each specific tax can be built and developed in more detail, such as: Tax calculation, Deadlines for submission of tax declaration dossiers, Tax imposition, Tax Refund, etc.;
- Regulations on invoices and e-vouchers;
- The guidelines related to Tax agent;
- Procedures for tax audit, tax inspection, tax enforcement, penalties for tax administrative offences, complaints, denunciations and lawsuits.