Dept 32 - Tax Legislation Department

The department reviews issues relating to tax legislation, analyzes its existing status and proposes measures to deal with current issues to improve effectiveness of the tax system...


The division examines issues concerning the regulation of taxes, fees and other similar monetary consideration, including public insurance and customs, and in the field of customs duties (tax and customs law), analyses the current situation and proposes measures in this area to solve current issues and streamline tax system. In this area, on the basis of the concept of tax policy and substantive solutions it processes legislative proposals and ensures their consideration in internal and external comment procedure, in the Ministry’s advisory bodies, the Government Legislative Council and its committees, in the government and the Parliament. It coordinates the legislation in the field of tax and customs law in terms of consistent terminology, compliance, and systematic coherence of legal provisions while observing the principle of unity and internal consistency of law. On the basis of the concept of further development of tax policy it prepares the concept of state fiscal policy and pragmatic solutions, including regulatory impact assessment and factual legislative objectives in the field of tax administration with the exception of international cooperation, in the field of taxes on gambling, organization and competence of financial and customs administration authorities, in customs matters, with the exception of excise and energy taxes, and international cooperation and international treaties, in the field of public insurance in the competence of financial administration authorities and in other pecuniary performance similar to taxes and charges, with the exception of pecuniary performance, in the case of which processing of the concept of state fiscal policy and pragmatic solutions within the competence of another department or another institution. It ensures compliance of legislation in these areas with primary and secondary EU law.


  • 3201 - General Tax Legislation Department
  • 3202 - Legislation of indirect taxes Unit 
  • 3203 - Legislation of Tax Administration and Sphere of Authority of Financial and Customs Administration Unit 
  • 3204 - Income Tax and Public Premium Legislation Department
  • 3205 - Coordination of Tax Legislation Department