Department 39 – Administrative Activities

The Department exercises the Ministry's competence as an administrative authority of first instance in the field of taxes, duties, fees and other similar monetary benefits, unless this competence is exercised by another department. In the area of gambling, it deals with offences committed by authorised persons, internet access providers in the Czech Republic and payment service providers. It exercises the Ministry's powers as the administrative body closest to the GFD, the DGC and the FAU, unless these powers are exercised by another department. It exercises the Ministry's powers as the administrative authority closest to the authorities other than those of the tax administration, customs administration or the FAU in the field of taxes, duties, fees and other similar pecuniary transactions, unless such powers are exercised by another department. On the basis of the concept of the further development of tax policy, it elaborates the concept of the fiscal policy of the state in the field of the further development of local, administrative and judicial fees and transforms it into local, administrative and judicial fees. For tax policy changes in the area of local, administrative and court fees, it is responsible for the development of substantive solutions, including regulatory impact assessments and substantive legislative proposals. It acts for the Ministry in administrative justice proceedings relating to decisions made at the level of the Department of Administrative Operations or other procedures carried out at the level of that department.

Units

• Unit 3901 - Administrative activities in the area of taxes
• Unit 3902 - Administrative Activities in the Field of Customs
• Unit 3903 - Administrative activities in the area of fees