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...


This department explores legislation governing taxes, fees and other similar forms of monetary fulfilment, including public insurance premiums and customs duties, and in the field of customs (tax and customs law), analyses their current status and proposes measures in this area aimed at resolving current issues and streamlining the tax system. Based on the tax policy concept and on the basis of substantive solutions it draws up legislative proposals and ensures that they are discussed in internal and external comment procedures, by the relevant ministerial advisory bodies, in the Government Legislative Council and its committees, in government and in Parliament. It coordinates legislation relating to tax and customs law to ensure consistent terminology, compliance and the systematic coherence of legal provisions while respecting the principle of unity and internal consistency of the legal system. Based on the concept for the further development of the tax policy it prepares the state’s fiscal policy and substantive solutions, including evaluation of the impact of regulation and statements of intent, in tax administration, with the exception of international cooperation, in taxes on gambling, in the organisation and competence of financial and customs authorities, in customs, with the exception of excise and energy taxes and international cooperation and international treaties, in public insurance that comes under the competence of financial authorities and in other cases monetary performance similar to similar taxes and fees, with the exception of monetary performance where responsibility for the national fiscal policy and substantive solutions lies with another unit or body. It ensures that legislation in these areas is in compliance 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