Dept 15 - Income Taxes

The department examines issues relating to income tax, including international taxation with respect to taxes on income, electronic sales records, tax consultancy and the Welfare Fund, ...

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The Department examines the issues of income tax and public insurance contributions under the responsibility of the Ministry (hereinafter the “income taxes”), including the issue of international taxation on income taxes, registration of sales, tax consultancy and cultural and social needs fund, analyses their current situation and proposes measures in this field to address current issues and streamline the tax system. Based on the concept of further development of tax policy, it prepares the concept of the State tax policy concerning the further development of income taxes and international taxation in the field of income taxes and transforms it into income taxes. For tax policy changes in the field of income taxes, including international taxation in the field of income taxes, registration of sales, tax consultancy and cultural and social needs fund, it devises solutions, including the assessment of impact of regulation and legislative proposals. It performs tasks related to the negotiation of international treaties to avoid double taxation of income, including protocols thereto, both in fact and in law. It ensures compliance of legislation on income taxes with primary and secondary EU law.

Units

  • 1501 - Corporate Income Tax Legislation Unit 
  • 1502 - Personal Income Tax Legislation Unit
  • 1503 - International Taxation Unit