The central body of the Financial Administration is the General Financial Directorate (GFD), which was established by the Act No. 456/2011 Coll., on the Financial Administration of the Czech Republic as of 1. 1. 2013. Head of the General Financial Directorate is the Director General, who is appointed and removed by the Government of the Czech Republic based on proposal by the Minister of Finance.
The General Financial Directorate consists of:
- Office of the Director General
- Internal Audit Unit
- Office Management Section
- Methodological Support of Taxes Section
- Performance of Taxes Section
- Personnel Section
- Informatics Section
- Economy Section
The General Financial Directorate carries out its activity for the whole territory of the Czech Republic.
The General Financial Directorate provides the following activities:
- performs the activity of administrative body, which is the closest superior to the Appellate Financial Directorate,
- carries out the proceedings about administrative offences,
- keeps records and registers, which are needed for the performance of activity of the financial administration bodies.
- participates on preparation of law directives,
- participates on ensuring of analytical and conceptual tasks,
- participates on ensuring of tasks related to the negotiation of international treaties, development of international cooperation as well as fulfillment of task connected with international treaties and membership in international organizations,
- under the Ministry of Finance authorization fulfills a role of the Central Liaison Office for mutual international administrative cooperation with the other international state bodies and international organizations,
- under the Ministry of Finance authorization fulfills a role of Liaison Office for the recovery of financial claims and provides 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.
Superior authority to the General Financial Directorate is the Ministry of Finance.