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Tax Offices represent regional and organizational units of the first level in the Financial Administration. The Director of the respective Tax Office is appointed and removed by the Director General of the General Financial Directorate.

Tax Offices provide the following activities:

  • perform the administration of taxes,
  • carry out the proceedings about administrative offences,
  • transfer collected tax incomes,
  • perform supervision over lotteries and other gambling games,
  • keep records and registers, which are needed for the performance of activity of the financial administration bodies,
  • collect and enforce pecuniary compliance imposed by them,
  • perform financial control,
  • perform investigations according to the Accounting Act and imposes fines,
  • under the Ministry of Finance authorization fulfill 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 review 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.