- The National Revenue Administration (NRA) is a merger of tax administration, fiscal control and Customs Service.
- The reform enables better use of the resources.
- NRA started on 1st March 2017.
The creation of NRA is a reform of the existing structures of tax administration, Customs Service and fiscal control service. The change enables better use of their human, financial and organizational resources. The minister in charge of public finances is responsible for coordination and cooperation in shaping state policy relating to NRA tasks. The combined administration is managed by the Head of NRA. The reform has entered into force on 1st March 2017 under the National Revenue Administration Act.
NRA and the Business Constitution
All offices are obliged to respect the principles envisaged by the Business Constitution for dealing with economic operators, including:
- what is not forbidden by law, is allowed,
- presumption of the economic operator's innocence,
- providing information and customer- friendly interpretation of regulations,
- proportionality (the office cannot impose undue burdens on economic operators, e.g. it will not be able to demand the documents the office already has);
- fair competition (fight against economic dysfunctions),
- speed of operation.
Consolidated National Revenue Administration focuses more on, (among other things),
- handling large taxpayers
Department for Customer and Key Taxpayers Service was set up in NRA's headquarter. It stipulates directions in customer service standards and looks after maintenance of the professional service of key customers and large taxpayers.
- uniform tax and customs information
National Revenue Information System was set up to provide uniform, individual interpretations of tax law and tax and customs information available by phone at 801 055 055 or 22 330 03 30.
- crime prevention (including VAT fraud)
There are new divisions in NRA headquarters and in the field units. The units of control and combating economic crime are responsible for eliminating the grey market and reducing offences and irregularities.