Most of us have already dealt with several situations at the tax office. However, you may not have known which your local competent tax office is or what the tasks of the tax office are. The tax authorities are the tax office, the customs office, and the municipality.
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The tax office carries out its activities in the territorial district of the region and fulfills the following tasks:
The director of the tax office manages the tax office. The president determines the tax office’s internal organizational structure on the director’s proposal. The Tax Office has procedural subjectivity in proceedings according to the Criminal Code, Civil Disputes, and the Administrative Code of Court. It acts independently before law enforcement authorities and before the court within the scope of its jurisdiction. The director of the tax office or a member of the financial administration authorized by the director of the tax office or the president acts on behalf of the tax office before the court. Tax office branches and contact points can be established to ensure the performance of tax authorities.
The tax administrator is materially responsible for the administration of taxes according to special regulations. If the law or special rules do not establish which tax administrator is materially competent, the tax office is materially competent for tax administration. If there are doubts about determining the material jurisdiction between the tax and customs offices, the financial directorate decides on the material jurisdiction.
According to the Tax Code, the local jurisdiction of the tax administrator for a natural person is governed by his place of permanent residence and for a legal entity by his registered office.
Suppose it is impossible to determine the local jurisdiction according to the registered office of a legal entity or the permanent residence of a natural person. In that case, it is governed by the location of the organizational unit of the tax entity according to the Commercial Code. Otherwise, by the place where the tax entity carries out the majority of its activities.
If it is impossible to determine the local jurisdiction according to the above criteria, the Bratislava Tax Office is responsible for tax administration.
The tax office carries out tax administration for selected subjects for tax-chosen issues. The seat of the tax office for tax-chosen topics is Bratislava.
You can find a list of tax authorities with their addresses.
If you want to find out which authority is locally responsible for you, you can use the financial administration page to find the local affiliation to the monetary authority.
This service allows users to search for the specified municipality’s local customs or tax office. You must enter the page’s city or postal code (ZIP).
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