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Act on merger of tax and customs administration adopted


On 31 March 2014, the National Assembly adopted the Financial Administration Act, which, as previously reported, envisages the merger of the tax and customs administration. Both general administrations will be merged four months after the enforcement of the act, while the regional organisation will remain intact at the level of current tax and customs offices at least until the beginning of 2015.

The fundamental responsibility of the united financial administration will be the collection of tax and other fees. To that end, individual employees, who up until now performed tasks relating to the customs service, will be allocated to positions where tasks will be performed, which are performed under the applicable legislation by the tax service. By merging both services, the processes of both authorities will be streamlined and costs optimised, while also minimising the relevant administrative barriers.

Until the adoption of the relevant legislation, which will redefine the organisational structure of public administration at the territorial level, the headquarters of the financial offices will remain located where the tax offices operate today.

The powers of officials who will conduct the financial inquiries are a significant new feature of the newly adopted legislation. They include, inter alia, the seizure of documents, access to land and facilities and the examination and inspection of goods and persons. Likewise, officials will have the authority to stop vehicles and inspect them, detain violators and seal business premises, while also being able to apply the use of force.