Specialized Tax Office represents the Tax Office on the national level. The Specialized Tax Office is a respective Tax Office for the selected taxpayers. The seat of the Specialized Tax Office is Prague. The Director of the Specialized Tax Office is appointed and removed by the Director General of the General Financial Directorate.
The selected taxpayers are:
- bank institutions,
- insurance companies,
- legal entities with turnover higher than CZK 2,000,000,000.
Specialized Tax Office provides the following activities:
- performs the administration of taxes,
- carries out the proceedings about administrative offences,
- transfer collected tax incomes,
- performs supervision over lotteries and other gambling games,
- collects and enforces pecuniary compliance imposed by them,
- keeps records and registers, which are needed for the performance of activity of the financial administration bodies,
- performs financial control,
- performs investigations according to the Accounting Act and imposes fines,
- under the Ministry of Finance authorization fulfills a role of Liaison Office for the recovery of financial claims and provide international assistance in the administration of taxes,
- under the Ministry of Finance authorization reviews the economy of Regions, the Capital of Prague and regional councils of regions cohesiveness and performs a supervision over the reviewing of economy of municipalities, voluntary associations of municipalities and the city districts of the Capital of Prague.