Department 32 – Tax Legislation

The Department examines issues in the field of the legal regulation of taxes, fees and other similar monetary benefits, including public insurance and duties, and in the field of customs (tax and customs law), in the field of accounting and in the field of measures against the legalization of proceeds of crime and financing of terrorism and the application of international sanctions for the purpose of maintaining and restoring international peace and security, protecting human rights and combating terrorism, analyses its current state and proposes measures in this area to address current issues and to make the tax system more efficient. In this area, it prepares legislative proposals on the basis of the tax policy concept and substantive solutions and ensures their discussion in internal and external comment procedures, in the Ministry's advisory bodies, in the LCG and its commissions, in the Government and in Parliament. On the basis of the concept of further development of tax policy, it prepares the concept of the state tax policy and substantive solutions, including the assessment of the impact of regulation and substantive plans of laws, in the field of tax administration, with the exception of international cooperation, in the field of the organisation and competence of financial and customs administration bodies, in the field of customs, with the exception of excise and energy taxes and international cooperation and international treaties. It ensures that legislation in these areas complies with EU law.

Units

• Unit 3201 – General Tax Legislation
• Unit 3202 – Indirect Tax Legislation
• Unit 3203 – Tax Administration and Customs Legislation
• Unit 3204 – Income Taxation Legislation