Department 15 – Income Taxes

The Department examines income tax issues, including international income tax issues, analyses their current status and proposes measures to address current issues and improve the efficiency of the tax system. The Department cooperates with the Procedural Agenda and Gambling Regulation Department in the area of public insurance issues under the Ministry's responsibility and the computerization of income taxes. On the basis of the concept of further development of tax policy, it elaborates the concept of the state tax policy in the field of further development of income taxes and international taxation in the field of income taxes, and transforms it into income taxes. It develops substantive solutions for changes in income tax policy, including international income tax, including regulatory impact assessments and substantive legislative proposals. It provides tasks related to the negotiation of international treaties on the avoidance of double taxation of income, including protocols thereto, both substantively and legislatively. It ensures that income tax legislation is in line with EU law. 

Units

• Unit 1501 – Income Taxation of Legal Entities
• Unit 1502 – Income Taxation of Natural Persons
• Unit 1503 – International Taxation