Financial Administration

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Big changes in the Czech Tax Administration from 1st January 2013

Due to the Act on Financial Administration of the Czech Republic, which will come into force on 1st January 2013, the Czech Tax Administration is going to go through an extensive reorganization. The current structure of the territorial financial authorities will be replaced by the bodies of Financial Administration and will be consisted of the General Financial Directorate, the Appellate Financial Directorate, 14 Tax Office and the Specialized Tax Office.

The current structure of the territorial financial authorities, which is consisted of the General Financial Directorate, 8 Financial Directorates, 199 Tax Offices and the Specialized Tax Office, will terminate at the end of 2012. Their competencies will be fully taken over by the bodies of Financial Administration.

The newly established the Appellate Financial Directorate in Brno as an appellate body will have a field of its activities for the whole Czech Republic in order to guarantee a uniformity in appeal proceedings.

The statewide field of activities of the Specialized Tax Office will not be changed, but except of the already existing powers it will newly carry out the price control, gambling control and administration of the Central register of contracts. As an administrator of contracts, it will perform the registration of participants in retirement savings contracts and communication with pension companies.

Each of the 14 Tax Offices will have a regional territorial scope newly. The title of the respective Tax Office will include the name of respective region. The seats of individual Tax Offices will be directly in regional towns and in the Capital of Prague. The integrated part of every Tax Office will be its territorial branches, which will be set up at the places where the current Tax Offices have their seats.

Apart from the current activities of Tax Offices, newly the Tax Offices will also perform control of subsidies, financial control and will responsible for collection of insurance premium including transfer of such collected means of participants in retirement savings to the accounts of pension companies. Under the Ministry of Finance authorization will review economy of regions, the Capital of Prague, regional councils of regions cohesiveness and will perform supervision over reviewing of economy of municipalities, voluntary union of municipalities and municipal parts of the Capital of Prague.

In spite of personnel, technical and organizational demands, the process of reorganization of the Czech Tax Administration will not influence the taxpayers. The range and availability of services provided to the taxpayers will be preserved also in 2013 and at the same time some regulations and procedures will be simplified.

Petra Homolová
Spokesperson of the General Financial Directorate