Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol
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1 European Treaty Series - No. 127 Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol Strasbourg, 1.VI.2011 Annex B Competent authorities (*) States From A to F Albania Andorra Argentina Australia Austria Azerbaijan Bahamas Bahrain Barbados Belgium Belize Brazil Bulgaria Cameroon Canada Chile China Colombia Cook Islands Costa Rica Croatia Cyprus Czech Republic Denmark Estonia Finland France From G to L Georgia Germany Ghana Greece Guatemala Hungary Iceland India Indonesia Ireland Israel Italy Japan Kazakhstan Korea Latvia Liechtenstein Lithuania Luxembourg From M to R Malaysia Malta Marshall Islands Mauritius Mexico Republic of Moldova Monaco Nauru Netherlands New Zealand Nigeria Niue Norway Pakistan Panama Poland Portugal Qatar Romania Russian Federation From S to Z Saint Lucia Saint Vincent and the Grenadines Samoa San Marino Saudi Arabia Senegal Seychelles Singapore Slovak Republic Slovenia South Africa Spain St. Christopher and Nevis Sweden Switzerland Tunisia Turkey Uganda Ukraine United Kingdom United States of America Uruguay Related links Convention, Annexes and Protocol. (*) Status as of 11 May 2018 Last update The Bahamas.
2 ALBANIA ANDORRA ARGENTINA AUSTRALIA AUSTRIA AZERBAIJAN BAHAMAS BAHRAIN BARBADOS BELGIUM BELIZE BRAZIL Ministry of Finance: General Tax Directory. The Federal Administration of Public Revenue. The Commissioner of Taxation or an authorised representative of the Commissioner. In relation to the Republic of Austria, the term competent authority means the Federal Minister for Finance or his authorised representative.. Ministry of taxes;. State Customs Committee;. Ministry of Labour and Social Protection of Population;. Ministry of Finance. The Barbados Revenue Authority. The Minister for Finance or an authorised representative. The Financial Secretary in the Ministry of Finance. The Secretary of the Federal Revenue of Brazil. 2
3 BULGARIA CAMEROON CANADA CHILE CHINA COLOMBIA The Minister of Finance, the Executive Director of the National Revenue Agency or their authorised representative. The Minister of Finance or his representative. The Minister of National Revenue or the Minister s authorised representative. The Minister of Finance, the Commissioner of the Chilean Internal Revenue Service, and their authorised representatives. The State Administration of Taxation or its authorised representative. The competent authority for the Republic of Colombia is the Director General of the National Tax and Customs Administration (Director General de la Dirección de Impuestos y Aduanas Nationales DIAN) or his autorised representative. COOK ISLANDS COSTA RICA CROATIA CYPRUS The Treasurer of Revenue Management or his authorised representative. The Director of the Tax Administration (Director General de Tributación). The Ministry of Finance or its authorised representative. CZECH REPUBLIC. The Minister of Finance or his authorised representative;. The Czech Social Security Administration in relation to compulsory social security contributions and a contribution to the state employment policy;. The Center for International Reimbursements in relation to compulsory public health insurance contributions. 3
4 DENMARK ESTONIA FINLAND FRANCE GEORGIA GERMANY (except for Greenland) The Minister for Taxation of his authorised representative. Greenland The Local Government or its authorised representative. The Tax and Customs Board. The National Board of Taxes. 1. For the contributions referred to in Chapter VI of Title III of Book I of the Social Security Code and in Chapter II of Ordinance No of 24 January 1996 on the social debt repayment:. concerning those recovered by social security bodies : as appropriate, the Chairman of the Administrative Council of the Central Agency for Social Security Bodies (Agence centrale des organismes de sécurité sociale ACOSS) or the Chairman of the Administrative Council of the Agricultural Social Insurance Mutual Benefit Fund (Caisse centrale de mutualité sociale agricole CCMSA);. concerning those recovered by the Treasury: the Minister responsible for the Budget or his authorised representative; 2. For all the other taxes referred to in Annex A : the Minister responsible for the Budget or his authorised representative. The Ministry of Finance or its authorised representative. 1. For taxes and related ancillary tax payments, with the exception of the taxes and ancillary tax payments listed in paragraph 3 below: The Federal Ministry of Fincance or the authority (the Federal Central Tax Office) to which it has delegated its powers; 2. For all social security contributions: The Federal Ministry of Labour and Social Affairs; 4
5 3. For:. Import VAT and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.C,. Spirits duty, energy duty, tobacco duty and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.D,. Aviation tax and related ancillary tax payments in accordance with Article 2, paragraph 1.b.iii.G, The Customs Criminological Office, to which the Federal Ministry of Finance has delegated its powers; GHANA GREECE GUATEMALA HUNGARY ICELAND INDIA 4. For the service of documents in accordance with Article 17 which relate to taxes and ancillary tax payments listed in paragraph 3 above: The Federal Office for Customs Enforcement (at the Hanover main customs office), to which the Federal Ministry of Finance has delegated its powers. The Commissioner-General of the Ghana Revenue Authority or an authorized representative. Address: Commissioner-General Ghana Revenue Authority GP 2202 Accra, Ghana. The Minister of Economy and Finance or his authorised representative. For Exchange of Information on Value added taxes : Ministry of Finance, General Secretariat of Taxation and Customs, General Directorate of Tax Audits and Public Revenues, Directorate of Tax Audits, Section B' CLOEL. The Superintendency of Tax Administration. The Minister responsible for tax policy or his autorised representative. The Minister of Finance and Economic Affairs or the Minister s authorised representative. The Minister of Finance or his authorised representatives i.e., the Joint Secretary, Foreign Tax and Tax Research Division-I and the Joint Secretary, Foreign Tax and Tax Research Division-II, Department of Revenue, Ministry of Finance. 5
6 INDONESIA IRELAND ISRAEL ITALY JAPAN KAZAKHSTAN KOREA LATVIA The Minister of Finance of Indonesia or an authorised representative of the Minister. The Revenue Commissioners or their authorised representative. The Ministry of Economy and Finance Tax Policy Department. The Minister of Strategy and Finances or his authorized representative. The Ministry of Finance or its authorised representative. LIECHTENSTEIN 1 LITHUANIA The Fiscal Authority. The Ministry of Finance or the State Tax Inspectorate under the Ministry of Finance. LUXEMBOURG MALAYSIA MALTA The Minister responsible for finance or his authorised representative. 6
7 MARSHALL ISLANDS MAURITIUS MEXICO The Secretary of Finance or his authorised representative. The Minister to whom the responsibility for the subject of finance is assigned or his authorised representative.. Ministry of Finance;. Tax Administration Service. REPUBLIC OF MOLDOVA MONACO NAURU The Ministry of Finance or its authorised representatives. The Government Adviser - Minister of Finance and Economy or his authorised representative. NETHERLANDS. For tax purposes : the Minister of Finance or his authorised representative;. For Social security purposes: the State Secretary for Social Affairs and Employment or his authorised representative. Curaçao Sint Maarten Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba) Aruba NEW ZEALAND The Commissioner of Inland Revenue or an authorised representative of the Commissioner. 7
8 NIGERIA NIUE NORWAY PAKISTAN PANAMA POLAND PORTUGAL QATAR ROMANIA The Minister of Finance or an authorised representative of the Minister. The Financial Secretary, Department of Finance and Planning or an authorised representative of the Financial Secretary. The Minister of Finance and Customs or his authorised representative. The Chairman Federal Board of Revenue or its authorised representative. The Ministry of Economy and Finances or its authorised representative. For the Republic of Poland, the term 'competent authority' means the Minister of Finance or his authorized representative. Portugal declares that the term competent authorities, included in Annex B, means the Minister of Finance, the Director General of the Tax and Customs Authority or their authorised representatives. The Director of the Tax Department of the Ministry of Finance. The Minister of Public Finance or his autorised representative. RUSSIAN FEDERATION SAINT LUCIA. The Federal Tax Service and its authorised representatives;. The Federal Bailiff Service and its authorised representatives. The Minister for Finance or his authorised representative. SAINT VINCENT AND THE GRENADINES The Inland Revenue Department or an authorised representative which may be designated by the Minister with responsibility for Finance. 8
9 SAMOA SAN MARINO The Minister for Revenue or his authorised representative. The Ministry of Finance and Budget and Central Liaison Office - CLO. SAUDI ARABIA SENEGAL SEYCHELLES SINGAPORE The Ministry of Finance represented by the Minister of Finance or his authorised representative. The Minister of Economy, Finance and Planning or the Director General of Taxes and Domains. The Minister of Finance or an authorised representative of the Minister of Finance. SLOVAK REPUBLIC SLOVENIA The Ministry of Finance or its authorised representative. The Ministry of Finance of the Republic of Slovenia or its authorised representative. SOUTH AFRICA SPAIN The Commissioner for the South Africa revenue Service or an authorised representative of the Commissioner. The Minister of Economy and Finance, or the authorised representative thereof, and within the sphere of their powers, the Minister of Employment and Immigration or the Minister that, in the future, may replace him, regardless of the fact that, in practice, such functions may be carried out by the General Treasury of the Social Security. ST. CHRISTOPHER AND NEVIS SWEDEN The Financial Secretary or the Financial Secretary s authorised representative. The Minister of Finance or the National Tax Board. 9
10 SWITZERLAND The Head of the Federal Department of Finance or his authorised representative. TUNISIA TURKEY UGANDA UKRAINE The Minister in charge of Finance or his authorised representatives. The Commissioner General of the Uganda Revenue Authority or an authorised representative of the Commissioner General.. The State Tax Administration of Ukraine;. The State Customs Service of Ukraine;. The Pension Fund of Ukraine. UNITED KINGDOM For the United Kingdom of Great Britain and Northern Ireland: The Commissioners for Her Majesty's Revenue and Customs or their authorised representative. For Anguilla: The Permanent Secretary for Finance or their authorised representative. For Bermuda: The Minister of Finance or its authorised representative. For the British Virgin Islands: The International Tax Authority - Ministry of Finance. For the Cayman Islands: The Tax Information Authority or its authorised representative. For Gibraltar: The Commissioner of Income Tax of the Government of Gibraltar. 10
11 For Bailiwick of Jersey: The Treasury and Resources Minister or his authorised representative. For the Isle of Man: The Assessor of Income Tax or his or her delegate. For the Bailiwick of Guernsey: The Director of Income Tax or his delegate. For Montserrat: The Comptroller of Inland Revenue or their authorised representative. For the Turks and Caicos Islands: The Permanent Secretary for the Ministry of Finance, Investment and Trade or their authorised representative. UNITED STATES OF AMERICA URUGUAY For the United States, the term "competent authority" means the Secretary of the Treasury or his designee. The Minister of Economy and Finance or his authorised representative. Source: Council of Europe Treaty Office on < > 11
Convention on Mutual Administrative Assistance in Tax Matters
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