THE COLLECTION OF LAWS
OF THE SLOVAK REPUBLIC
Year 2009

Date promulgated: 25 November 2009 		                    Time version of regulation effective from: 1 January 2016
The contents of this document are for information purposes only.

479 

ACT

of 22 October 2009 

on State Administration Authorities in the Area of Taxes and Fees and 
on Amendments and Supplements to Certain Acts  

	The National Council of the Slovak Republic has adopted the following Act: 

SECTION I

Article 1 

Subject Matter 

	This Act shall regulate the status, organisation, powers, and the sphere of authority of state administration authorities in the area of taxes and fees. 
 
Article 2 

State Administration Authorities in the Area of Taxes and Fees 

	(1) The state administration authorities in the area of taxes and fees are: 
 
a) the Ministry of Finance of the Slovak Republic (hereinafter referred to as “the Ministry”); 
 
b) the Financial Directorate of the Slovak Republic (hereinafter referred to as “the Financial Directorate”); 
 
c) tax offices. 
 
	(2) The Financial Directorate and tax offices form part of the Financial Administration. 
 
	(3) In order to ensure the performance of activities of tax offices, the President of the Financial Administration may, upon a proposal of the director of the tax office, establish branches of the tax office and contact points of the tax office. The President of the Financial Administration shall establish and close down branches of tax offices with the approval of the Minister of Finance of the Slovak Republic. A branch of a tax office and a contact point of a tax office are organisational units of the tax office. 
 
Article 3 

The Ministry

	The sphere of authority of the Ministry as the central authority of state administration in the area of taxes and fees shall be regulated by a special regulation.1) 
 
Article 4 

Financial Directorate

	The status, organisation, powers, and the sphere of authority of the Financial Directorate shall be regulated by a special regulation.1) 
 
Article 5 

Tax Office 

	(1) A tax office shall perform its sphere of authority in a territorial district of a region,11) unless otherwise provided for by this Act or a special regulation.6) 
 
	(2) A tax office is an organisation receiving advance payments which is linked to the budget of the Financial Directorate. 
 
	(3) A tax office shall 
 
a) perform tax administration according to a special regulation;6) 
 
b) decide in administrative proceedings;12) 
 
c) control the payment of administrative fees13) which constitute income of the state budget, refund administrative fees paid by a non-resident in a foreign currency on a border crossing of the Slovak Republic, impose penalties,13a) enforce administrative fees13), and transfer to the state budget the total sum of administrative fees paid in by other administrative authorities; 
 
d) refund court fees14) on the basis of a court decision or a decision of an authority of the state administration of courts, and transfer to the state budget the total sum of court fees paid in by courts; 
 
e) inform taxable entities about their rights and obligations in the matters of taxes and about special regulations;7) 
 
f) notify prosecuting authorities of any suspicion that a criminal offence has been committed in connection with the breach of special regulations;5) and shall inform the Financial Directorate of such suspicions; 
 
g) perform mutual international assistance and cooperation in tax administration and for the recovery of certain financial claims according to international agreements, legislation of the European Communities and the European Union, and according to special regulations;8) 
 
h) update the database containing data of the tax information system and provide information according to a special regulation;6) 
 
i) ensure the processing of individual and consolidated accounting and other financial statements submitted by municipalities; 
 
j) perform oversight according to a special regulation) and perform the tasks according to a special regulation;15) 
 
k) receive payments of claims of the state arisen according to a special regulation;16) 
 
l) perform the administration of the special levy on enterprising in regulated industries according to a special regulation;16a) 
 
m) fulfil other tasks stipulated in special regulations.17) 
 
	(4) A tax office shall be governed by a director who shall be responsible for the activity of the tax office. A director of tax office shall be appointed and dismissed by the President of the Financial Administration. 
 
	(5) The President of the Financial Administration shall determine the internal organisational structure of a tax office upon a proposal of the director of the tax office. 
 
	(6) A tax office has the capacity to be party to judicial proceedings and individually act before a court within the sphere of its authority. A director of tax office or an employee authorised by the director of tax office shall act on behalf of the tax office before a court. The President of the Financial Administration may authorise another employee of the Financial Directorate to represent the tax office. 
 
Article 6 

Large Taxpayers Office

	(1) The Large Taxpayers Office performs its sphere of authority throughout the territory of the Slovak Republic. The Large Taxpayers Office is seated in Bratislava. 
 
	(2) The Large Taxpayers Office is an organisation receiving advance payments which is linked to the budget of the Financial Directorate. 
 
	(3) Large taxpayers fall in the sphere of authority of the Large Taxpayers Office. For the purposes of this Act, a large taxpayer means: 
 
a) a bank and a foreign bank branch;18) 
 
b) an insurance company and a branch of a foreign insurance company, a reinsurance company and a branch of a foreign reinsurance company;19) 
 
c) a taxable entity that has reached an annual turnover of EUR 40,000,000 or more; the competence of the Large Taxpayers Office for such a taxable entity shall change as at 1 January of the second year following after the year when the taxable entity reached the annual turnover of EUR 40,000,000 or more; if the annual turnover of the taxable entity drops under the specified threshold, the competence of the Large Taxpayers Office for the taxable entity shall change two years after the year when the turnover of the taxable entity dropped under the specified threshold; that shall not apply if during those two years the taxable entity has reached a turnover of EUR 40,000,000 or more. 
 
	(4) For the purposes of Article 6(3), an annual turnover means in the case of a taxable entity with double-entry bookkeeping the aggregate of revenues from all activities performed by the taxable entity for the relevant tax period20), or in the case of a taxable entity with single-entry bookkeeping the aggregate of incomes from all activities performed by the taxable entity for the relevant tax period20).
 
	(5) The provisions of Article 5(3)(a) through (h), (j), (k) and (m) and Article 5(4) through (6) shall apply to the Large Taxpayers Office. 
 
	(6) The Large Taxpayers Office shall perform administration of the levy according to special regulations. 20a) 
 
Article 7 

Legal Protection of Employees of the Financial Administration 

	During the fulfilment of the tasks according to this Act or a special regulation,6) or in relation to them, the employees of the Financial Administration shall have the status of public officials.21) The Police Force shall provide protection to the employees of the Financial Administration in accordance with a special regulation.22) 
 
Common, Transitional and Final Provisions 

Article 8 

	The Financial Directorate and tax offices shall be entitled to process, according to a special regulation,23) personal data of natural persons affected by the actions related to the fulfilment of the tasks of tax authorities according to this Act or a special regulation.1) The list of personal data is provided in the Annex hereto. 
 
Article 9 

	As at 1 January 2012, the Minister of Finance of the Slovak Republic shall determine the internal organisational structure of tax offices and establish branches of tax offices and contact points of tax offices. 
 
Article 10 

	Large taxpayers according to the existing regulations shall be considered as large taxpayers according to this Act, provided that they meet the conditions referred to in Article 6(3). The procedure referred to in Article 6(3)(c) shall apply to the change of competence of the Large Taxpayers Office for the taxable entities which were large taxpayers according to the existing regulations. 
 
Article 10a 

Transitional Provisions to the Amendments Effective from 1 January 2013 

	The tax administration of large taxpayers (Article 6(3)) which was performed by tax offices as at 31 December 2012 shall pass to the Large Taxpayers Office as of 1 January 2013. 
 
Article 11 

	Act No. 150/2001 Coll. on Financial Administration and Amending and Supplementing Act No. 440/2000 Coll. on Financial Control Administrations, as amended by Act No. 182/2002 Coll. and Act No. 534/2005 Coll. shall be abolished.
 
Article 12 

	Act No. 354/2011 Coll. on Financial Administration shall be abolished. 

Annex to Act No. 479/2009 Coll.

LIST OF PERSONAL DATA BEING PROCESSED IN INFORMATION SYSTEMS OF THE FINANCIAL DIRECTORATE AND TAX OFFICES 

	1. Title, name, surname, surname at birth; 
 
	2. sex; 
 
	3. date and place of birth; 
 
	4. nationality; 
 
	5. personal number; 
 
	6. permanent residence in the Slovak Republic or residence in a foreign country; 
 
	7. temporary residence; 
 
	8. any other place where the person usually stays. 

SECTION II

	Act No. 564/2004 Coll. on Budget Determination of Income Tax Yield to Territorial Self-Administration and on Amendments and Supplements to Certain Acts, as amended by Act No. 171/2005 Coll. shall be amended as follows: 

	Article 4(3) shall read as follows: 

	“(3) A tax office shall distribute and allocate the tax yield referred to in Article 3 to a higher territorial unit in whose territory the tax office has its seat.”. 
 
SECTION III

	Act No. 171/2005 Coll. on Gambling Games and on Amendments and Supplements to Certain Acts, as amended by Act No. 659/2007 Coll., Act No. 70/2008 Coll., Act No. 297/2008 Coll., and Act No. 478/2009 Coll. shall be amended and supplemented as follows: 

	1. Article 10(2)(c) shall read as follows: 

“c) shall perform the activity of an information system administrator in the field of operation of gambling games;”. 
 
	2. Article 10(3)(a) shall read as follows: 

"a) shall perform the activity of an information system administrator in the field of operation of gambling games;”. 
 
	3. After letter (d) in Article 10(3) there shall be inserted a new letter (e) which shall read as follows: 

"e) shall provide methodical guidance to tax offices and municipalities in the area of oversight performance;”. 
 
The existing letter (e) shall be marked as letter (f). 
 
SECTION IV

	This Act shall enter into force on 1 January 2012. 

Ivan Gašparovič m.p.

Pavol Paška m.p.

Robert Fico m.p.

 
1) Act No. 333/2011 Coll. on State Administration Authorities in the Area of Taxes, Fees and Customs. 
 
5) Act of the National Council of the Slovak Republic No. 71/1992 Coll. on Court Fees and Criminal Records Extract Fee, as amended. 
Act No. 431/2002 Coll., as amended. 
Act No. 595/2003 Coll., as amended. 
Act No. 222/2004 Coll., as amended. 
Act No. 582/2004 Coll., as amended. 
Act No. 171/2005 Coll., as amended. 
Criminal Code, as amended. 
Act No. 297/2008 Coll. on the Prevention of Legalisation of Proceeds of Criminal Activity and Terrorist Financing and on Amendments and Supplements to Certain Acts Coll., as amended. 
Act No. 563/2009 Coll. on Tax Administration (Tax Procedure Code) and on Amendments and Supplements to Certain Acts, as amended. 
 
6) Act No. 563/2009 Coll., as amended. 
 
7) Act No. 431/2002 Coll., as amended. 
Act No. 289/2008 Coll. on the Use of Electronic Cash Register and on Amendments and Supplements to the Act of the National Council of the Slovak Republic No. 511/1992 Coll. on Administration of Taxes and Fees and on Changes in the System of Territorial Financial Authorities, as amended, as amended by Act No. 465/2008 Coll. 
 
8) Act No. 76/2007 Coll. on International Assistance and Cooperation in Tax Administration and on Amendments and Supplements to Certain Acts. 
Act No. 466/2009 Coll. on International Assistance for the Recovery of Certain Financial Claims and on Amendments and Supplements to Certain Acts. 
 
11) Act of the National Council of the Slovak Republic No. 221/1996 Coll. on Territorial and Administrative Division of the Slovak Republic, as amended. 
 
12) Act No. 71/1967 Coll., as amended. 
 
13) Act of the National Council of the Slovak Republic No. 145/1995 Coll. on Administrative Fees, as amended. 
 
13a) Article 16 of Act on the National Council of the Slovak Republic No. 145/1995 Coll., as amended. 
 
14) Act of the National Council of the Slovak Republic No.71/1992 Coll., as amended. 
 
15) Act No. 171/2005 Coll., as amended. 
 
16) Decree of the Ministry of Agriculture, Forestry and Water Management No. 147/1960 Coll. on Transfer of Financial and Accounting Services of Assets of Land Reforms. 
 
16a) Act No. 235/2012 Coll. on Special Levy on Enterprising in Regulated Industries and on Amendments and Supplements to Certain Acts. 
 
17) For instance, Act No. 455/1991 Coll. on Trade Licensing (Trade Licensing Act), as amended, Act of the National Council of the Slovak Republic No. 233/1995 Coll. on Court Executors and Execution Activity (Execution Code) and on Amendments and Supplements to Certain Acts, as amended. 
 
18) Act No. 483/2001 Coll. on Banks and on Amendments and Supplements to Certain Acts, as amended. 
 
19) Act No. 8/2008 Coll. on Insurance and on Amendments and Supplements to Certain Acts, as amended. 
 
20) Article 2(l) and Article 49 of Act No. 595/2003 Coll., as amended. 
 
20a) Act No. 384/2011 Coll. on Special Levy of Selected Financial Institutions and on Supplements to Certain Acts. 
Act No. 235/2012 Coll. 
 
21) Article 128(1) of the Criminal Code. 
 
22) Article 2(2) of Act of the National Council of the Slovak Republic No. 171/1993 Coll. on the Police Force, as amended. 
 
23) Act No. 428/2002 Coll. on Personal Data Protection, as amended.