FINANCIAL ADMINISTRATION SLOVAK REPUBLIC

Size: px

Start display at page:

Download "FINANCIAL ADMINISTRATION SLOVAK REPUBLIC"

Amanda Williams
6 years ago
Views:

1 FINANCIAL ADMINISTRATION SLOVAK REPUBLIC

2 Slovak Republic Area total: km² Population: (2015) Gross domestic product (GDP): bil. (2014) GDP per capita: (2014)

3 Financial Administration Established on 1. January 2012 upon merger of customs and tax administrations Undertakes tasks in compliance with the Act No. 333/2011 Coll. on State Administration Authorities in the area of Taxes, Fees and Customs Provides for financial means for the state budget Prevents from breach of tax and customs regulations Fights against tax and customs crime Monitors movement of goods among individual countries Carries out international assistance and cooperation with regard to administration of taxes and customs duty Undertakes tasks in the field of customs tariffs, customs rates, customs value and goods origin Increases public awareness of public finances use Protects health and safety of citizens

4 Financial Administration Bodies Financial Directorate of the Slovak Republic Tax Offices Customs Offices Financial Administration Criminal Office

5 Financial Directorate of the Slovak Republic Manages and controls Customs Offices, Tax Offices and Financial Administration Criminal Office Unifies collection of customs and taxes Provides for collection of finances into the state budget Provides for implementation of existing legislation Participates at preparation of international treaties on cooperation in the field of taxes and customs Provides services to the public in the field of information provision The President is the statutory representative of the Financial Directorate of the Slovak Republic.

6 Financial Directorate of the Slovak Republic organizational structure

7 Human resources Number of employees Total Customs officers State Administration Public interest TO and CO FACO FD SR Total Data as at Customs officers State Administration Public interest Average monthly income Data as at

Structure of education 4. level 1. level 2. level Basic customs and tax course 3.

employees FA experts Adaptation education - up to 5 months - basic information - output: oral examination - up to 2

activity description - output: oral examination before the Commission Additional and continuous education Additional and

8 Structure of education 4. level 1. level 2. level Basic customs and tax course 3. level Specialised customs and tax course (registry, administration, inspection, execution) Higher tax education of employees FA experts Adaptation education - up to 5 months - basic information - output: oral examination - up to 2 years - basic knowledge and skills - output: oral examination - according to pay grade - specializations according to activity description - output: oral examination before the Commission Additional and continuous education Additional and continuous education knowledge update as part of FA through TO specialists, MF SR lecturers and FA lecturers, personal growth, language education, information systems update

9 Tax Offices Provide for collection of taxes and contributions, which represent the state budget income Provide for collection of taxes which represent the income of other entities: - they transfer finances into budgets of municipalities and higher territorial units - they transfer proportion of paid tax for public benefit purpose Perform administration of taxes: - record-keeping and registration of taxable entities - tax control - tax execution procedure Conduct surveillance over games of chance operation Make decisions in tax and administrative proceedings Carry out mutual international cooperation related to tax administration and recovery of debts Provide taxable entities with information related to their rights and obligations in tax issues Notify law enforcement institutions on suspicion of tax offences

10 Tax Office for selected taxable entities Administers taxes of large taxable entities: Banks and branches of foreign banks Insurance companies and branches of foreign insurance and reinsurance undertakings Taxable entities with turnover exceeding 40 mil. Established on expansion to the whole territory of the Slovak Republic Administers approximately 700 taxable entities

11 Tax Offices territorial division

12 Number of taxable entities Year Number of registered taxable entities

13 Number of filed and processed tax documents Year Number of filed and processed tax documents (total) Income tax return of NE Income tax return of LE Motor vehicles tax return VAT return VAT Summary Statements VAT Control Statements Reports on rendering the income tax from dependent activity and emoluments Overviews of collected and withheld advance taxes Statements on paid tax proportion remittance Accounting statements Total

14 Collection of taxes by Tax Offices Type of tax NE income tax from dependent activity NE income tax from business activity NE income tax total LE income tax Tax collected by deduction VAT collection of tax Returned overpaid tax VAT total Motor vehicles tax Gross revenue of taxes State budget income in mil. Euro

15 Tax remittance Natural or legal entity may remit proportion of paid tax either in form of filing the tax return or in form of filing the Declaration of 2% resp. 3 % remittance of paid tax. Taxable entities have been able to remit proportion of paid tax to qualifying beneficiaries since The Financial Administration shall transfer the tax proportion to beneficiaries kept in the list held by the Chamber of Notaries of the Slovak Republic for the respective year. Year Number of beneficiaries Number of NE remitting proportion of paid tax Number of LE remitting proportion of paid tax Amount remitted by NE Amount remitted by LE Total amount of paid tax proportion in the year in thous. Euro

16 Tax Offices inspection activity Findings from performed inspections from that VAT Number of performed inspections Average findings for 1 inspection Average findings for 1 inspector Number of local investigations from that local inv. for ECR Total sanctions from local investigations from that sanctions for ECR in thous. Euro

17 Customs Offices Assess, collect and record customs debt and import payments Provide for customs supervision at the territory of the Slovak Republic Clarify and deal with customs offences Administer excise duty Provide for protection of intellectual property rights Provide for health protection and safety of people Keep records of customs statistics related to goods

18 Customs Offices territorial division

19 Collection of customs duty and taxes by Customs Offices Type of income Collection 2012 Collection 2013 Collection 2014 Collection 2015 VAT 2 695, , , ,0 Excise duty 1 980, , , ,8 Customs duty 30,8 27,5 31,5 28,9 Other incomes 0,3 1,0 3,2 1,5 Total 4 706, , , ,2 in mil. Euro

20 Customs supervision INTRASTAT system has been implemented in the EU countries for purposes of statistic data collection related to goods, which are subject to trading between the Slovak Republic and the EU member states. Intrastat 2015 Number of reporting Number of items Sending Receiving Total Actions 2015 Number of documents Number of items Export Import Total

21 Intellectual property protection Suspicion from breach of intellectual property rights Number of cases / items Value of seized goods in Volume of seized goods Customs supervision Domestic market Customs supervision Domestic market Customs supervision Domestic market Applications for Received adopting a measure Received total EÚ VN DT EÚ Applications on the Union level VN Domestic application DT Application at domestic market Approved applications primarily concerned protection against breaches of the following IPR: trademarks, designs, patents, copyrights, designations of product origin and protected geographical indications.

22 Service cynology Number of detection dogs as at Detection of narcotic drugs and psychotropic substances Protection and surveillance 5 Detection of tobacco and tobacco products CITES 3 Cash Number of performed inspections for 2015 with assistance of service dogs

23 Customs laboratory Number of received samples Petrol 103 Diesel 759 Coloured diesel 83 Heating oils 0 Other oils 271 Medium oil 2 Alcohol 1925 Beer 22 Wine 172 Spirits 165 Tobacco 382 Control marks 5779 Other food products 39 Other 1972

24 Financial Administration Criminal Office Undertakes tasks associated with combating of illicit importation, exportation and transit of narcotics, protected species of animals or plants, illicit transport of radioactive material Detects criminal offences related to breach of customs and tax regulations in the area of VAT and excise duties Tracks persons breaching tax or customs regulations Combats organised crime in cooperation with the Police Force of the Slovak Republic and other state authorities

25 FA CO customs and tax crime Activity Number of cases The cost of damage in Tobacco and tobacco products Alcohol Mineral oil Customs legislation VAT at importation Narcotic drugs and psychotropic substances VAT

26 FA CO seized substances Type of narc. drugs and psych. subst. marijuana pervitin ecstasy cocaine hashish khat 4-CMC 3-CMC α-pvp pentedron Hallucinogenic mushrooms Volume in kg/pcs/dosage 292,62 kg 0,702 kg 10 pcs 1,037 kg 4 dosages 33,6 kg 15,5 kg 5 kg 1,3 kg 0, kg 0,050 kg

27 Communication channels of the Financial Administration Financial Administration portal media call centre external newsletter Social networks Provision of information pursuant to the Act No. 211/2000 Coll. on freedom of information Total of media outputs for Most frequent communicated topics: Smuggling and seizures Suspicious entities Colection of taxes Other Tax Cobra Tax evasion

28 Financial Administration portal Gateway for communication with the public. It enables to get information, advices, instructions, descriptions and provides for electronic communication with the Financial Administration. It ensures central access to information sources and services of Tax and Customs Offices. Obligation to communicate electronically is placed on: a) All taxable entities of value added tax, b) Tax advisor on behalf of taxable entity who the tax advisor represents at tax administration, c) Attorney-at-law on behalf of taxable entity who the attorney-at-law represents at tax administration, d) Representative not stated under letters b) and c) on behalf of taxable entity, being the taxpayer of value added tax, who he represents at administration of taxes.

29 Financial Administration portal The portal includes applications, which assist in fulfilling the tax obligations: Catalogue of tax and customs forms current + archive Tax calendar tax and customs obligations overview Tax calculators simplification of several values calculation related to area of taxes, i.g. depreciations, tax advances, interests on late payments Information lists - available online or for download Verification of VAT ID No. checking of registered VAT taxpayer validity Territorial jurisdiction assessment searching for a competent tax or customs office to defined municipality AlcoCALC electronic version of blood alcohol tables Verification of allocated OÚD (taxpayer personal account) enables to verify the number of allocated personal account of taxpayer

30 Call center Number of provided information Calls s Online chat Total Special information material

Facebook Page created on 22.12.2012 We get 30 fans per day on average As at 12.

31 Facebook Page created on We get 30 fans per day on average As at published report in 2015 links 343 pictures 137 statuses 119 video 15

32 Presidency in the EU Council Preparation for performance of the Presidency of the Slovak Republic in the EU Council in the 2nd half of 2016 (SK PRES) is the priority of the Financial Administration in relation to the EU. Key initiatives cover: Action plan in the field of VAT aims at implementation of definite VAT regime with emphasis on VAT system protection against frauds. The action plan will also include submission of legislative proposal in the field of VAT rates as well as e-commerce rules. Excise duty negotiations with regard to tobacco product excise duty structure and rates as well as harmonization of the structures of excise duties on alcohol and alcoholic beverages shall continue. Action plan in the field of direct taxes the plan represents a series of measures for purposes of increasing the transparency in the field of income taxes of legal entities and in the field of fighting against tax obligation avoidance including implementation of OECD project related to tax base disruption and transfers of profit (BEPS) on the EU level.

33 Multilateral cooperation WCO Membership in the World Customs Organization assists the Financial Administration in the field of international cooperation execution and development, it also helps to modernise customs procedures in compliance with international standards, facilitates international flow of goods and helps in recognising the proposals and trends related to dealing with important issues of customs development on an international scale ASEM Non-formal association of 53 European and Asian countries which represent 60 % of the world population in total. Its purpose is to strengthen relations between both regions in a spirit of mutual respect and equal partnership. OECD The Financial Administration participated at the Comparative and Information Study OECD 2015 IOTA European Organization of Tax Administrations actions focused on three main strategic areas of tax administration activities, i.e. improvement of tax obligation voluntary fulfilment and collection of taxes, development of services toward taxable entities and decrease of their administrative burden, and tax administrations cost decrease. V4 V6 The Financial Administration cooperates with countries associated in the V4 and V6 in the field of customs assessment and transfer pricing, application of 4200 customs regime and international exchange of tax information with regard to maintaining the tax secrecy.

34 Automated exchange of information (AEI) Essential tool in combating cross-border tax fraud and avoidance in the Union and the world Future international standard for transparency and exchange of information in the field of taxes Ensures a uniform standard for the whole EU The Act on AEI regulates exchange of information on financial accounts between the Tax Administrations of the Member States, it introduces an obligations for banks to report foreign accounts Ensures implementation of agreement with the United States of America with regard to their FATCA legal regulations Places obligation to provide the USA with information on American citizens accounts kept in the Slovak financial institutions

35 Mini One Stop Shop (MOSS) Specific arrangement of tax application on telecommunication services, services of radio and television broadcasting and electronic services It can be applied by taxable entities established within the European Union territory, but not established in the Member State of consumption VAT is paid to the state in which its service is consumed by the customers MOSS system contribution: cancellation of registration obligation in several Member States. MOSS enables the taxable entity to be registered in one state and at the same time to pay tax in all states in which taxable entity has the obligation 161 applications for MOSS registration were approved from (registration entry into force) until

36 Virtual cash register (VCR) Introduced since Free application provided by the Financial Directorate of the Slovak Republic to entrepreneurs Substitution of electronic cash register, without the need of service, keeping of VCR book, daily closing make-out, printed outputs archiving Access possibility through internet or mobile device Number of users as at

37 Central electronic box (CEB) Start of operation on Enables to file applications for licences and permissions, as well as customs declarations at one place through electronic form Obtaining of information related to foreign trade transactions (what licences must be owned, under what conditions they can be obtained) Preparation of documents CEB enables to obtain licences and facilitates communication between the citizen and respective office Execution filing of electronic customs declarations with annexes required for customs procedure 2015 Number Received filings Sent consignment

38 Bidirectional electronic communication (BEC) Since the Financial Administration has started a two-way communication in the field of excise duties It provides for: Creation of personal box for electronic communication Creation of taxable entity single account for keeping record of tax liabilities and obligations Access to individual electronic services and forms in registration process, procedures for imposing tax, tax control and execution Access to statistics and reports

39 E-Import Electronic customs procedure for import of goods from third countries Increases efficiency of import customs procedure with assistance of customs processes automation. Paperless customs procedure at import of goods from third countries into Slovakia including charge of customs duty, value added tax and various other fees Filing of customs declarations signed by certified electronic signature through CEB electronic registry Slovakia shall become a part of a single European concept ecustoms Launch of project June 2016

Mobile applications Virtual cash register VCR Free replacement of electronic cash register.

Super fee stamps New control stamps have more protective elements and include QR codes.

Information services of the Financial Administration It offers public mobile services tax

40 Mobile applications Virtual cash register VCR Free replacement of electronic cash register. Verify the document Verification of cash voucher genuineness. Super fee stamps New control stamps have more protective elements and include QR codes. Through them genuineness of control stamp of alcohol or tobacco in the package can be verified. At the same time the health safety of goods is guaranteed if produced by official producer. Information services of the Financial Administration It offers public mobile services tax calendar, situation at the border crossings, verification of the taxable entity personal account. The application also enables to find out data from data sources, e.g. registration for VAT verification.

41 Our successes in 2015 VCR project - 2nd place at ITAPA 2015 competition in New Services category Cash desk mobile application 3rd place at Mobile rulezz 2015 competition in non-brand application category. Internal communication at launching of Integrated system of the Financial Administration project administration of taxes (ISFS SD): category 1. place in the national round of the AICO Grand Prix internal communication competition in Tactical solutions category 1. place in FEIEA Grand Prix European Final 3. place in Business medium of the year competition in Business brochure

42 Thank you for your attention

Starting Business in Slovakia for Migrants

Starting Business in Slovakia for Migrants (a guide to the basic administrative steps to commence business) Information material for entrepreneurs 1 SBA, Bratislava, 2015 All rights reserved. Data contained