Dept 32 - Tax Legislation

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), ...


The Department examines the issues in the field of legal regulation of taxes, fees and other similar monetary benefits, including public insurance and customs, customs services (tax and customs law) and measures against money laundering and the financing of terrorism and the application of international sanctions in order to maintain and restore international peace and security, protect human rights and fight against terrorism, analyses its current situation and proposes measures to address current issues and streamline the tax system in this field. In this area, it elaborates legislative proposals on the basis of the tax policy concept and on the basis of solutions, and arranges for them to be discussed in internal and external consultation process, in the advisory bodies of the Ministry, in the Legislative Council of the Government and its committees, in the Government and the Parliament. On the basis of the concept of further tax policy development, it prepares the concept of tax policy of the State and solutions, including the impact assessment of regulation and legislative proposals, in the area of tax administration, with the exception of international cooperation, in the area of gambling taxes, in the area of organization and competence of financial and customs administration bodies, customs services, with the exception of consumption and energy taxes and international cooperation and international treaties. 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 - Tax Administration and Customs Legislation Unit
  • 3204 - Income Tax Legislation Unit
  • 3205 - Coordination of Tax Legislation Department