The Tax Administration of the Republic of Slovenia is a constituent part of the Ministry of Finance. The seat of the Tax Administration of the RS is in Ljubljana. The Tax Administration is composed of the General Tax Office and tax offices. Tax offices are organisation units of the Tax Administration, which are established for performing of tasks of the tax service on the specific area or for a specific work field. Branches and offices for individuals are territorial organisation units of tax offices.

The Tax Administration of the Republic of Slovenia is headed by the Director-General, who also heads the General Tax Office. The Director-General is responsible for his/her work and the work of the tax service to the minister, competent for finance. The Director-General may have two Deputy Directors-General, who assist him/her in management. The Director-General appoints his/her Deputy Director-General who substitutes him/her during absence with full power. Tax offices are headed by directors. The director decides in the tax procedure at the first instance. The director is responsible for his/her work and the work of the tax office to the Director-General. The director has a deputy director, who substitutes him/her during absence.

Tax Administration performs tasks: collection of taxes and other obligatory duties; performing of supervision over legality, regularity and timeliness of meeting of tax obligations, defined with taxation regulations; prevention and discovering of tax offences and other cases of criminal conduct, defined in regulations, for supervision over the implementation of which the Tax Administration is responsible, and the management of the procedure for offence's body offences; forcible collection of pecuniary claims of the state and self-governing local communities on the basis of the act, which arranges the general administrative procedure, and on the basis of the act, which arranges offences; implementation of European Community regulations and international agreements, which oblige Slovenia in connection with Tax Administration's work field, co-operation and exchange of data with Community's bodies, competent bodies of EU Member States and with competent bodies of other states; co-operation with international organisations and professional associations from the field of taxes; examination and analysis of tax system's operations and tax policy's measures and submitting of initiatives for solving of matters from this field; performing of other tasks, defined with the act or with regulations on the basis of the act.

The Tax Administration of the Republic of Slovenia performs tasks of the tax service in accordance with acts, which arrange taxation and the procedure in connection with the taxation, the act, which arranges audit supervision, with other regulations and international agreements, which oblige Slovenia, and in accordance with the Tax Administration Act.

The General Tax Office:

• organizes and directs the work of the tax service, monitors and reviews its development and takes appropriate measures for its correct performance;
  
  
• organizes the work of tax offices; supervises the work of tax offices at business premises of tax offices and at taxpayers liable for the tax;
  
  
• provides for uniform implementation of regulations from the taxation field and other regulations from the field of work of the tax service;
  
  
• organizes and provides for uniform implementation of tax supervision procedures and tax enforcement;
  
  
• conducts tax investigation and develops methods and techniques of preventing and discovering tax offences and acts in matters from the competence of the tax service;
  
  
• decides in the administrative procedure at the first instance when this competence is based on acts or other regulations;
  
  
• sets up, organizes, maintains and manages the tax register; collects, processes, stores, has the data from the field of tax services work at ones disposal and discloses them;
  
  
• sets up, manages, maintains and links databases and records from the field of tax services work;
  
  
• defines the subject matter of the information system, manages it and provides for its development, including the management and development of the system for internet-based services for taxpayers;
  
  
• proposes the form and subject matter of forms from the field of tax services work;
  
  
• defines and implements programs for HR, professional and technical development of the tax service;
  
  
• prepares, organizes and implements programs for training and improvement of tax services employees;
  
  
• provides for implementation of Community regulations, co-operates and exchanges data with bodies of the Community and competent bodies of EU Member States;
  
  
• provides for implementation of international agreements, which oblige Slovenia, and co-operates with tax bodies of other states, international organizations and professional organizations from the tax system field;
  
  
• co-operates with state bodies and other professional organizations;
  
  
• informs the public about the tax services work;
  
  
• performs other tasks, defined with this act or other regulations.

The tax office:

• performs the assessment of taxes and tax enforcement of assessed taxes;
  
  
• conducts tax supervision and performs tax enforcement procedures;
  
  
• manages tax records;
  
  
• directly performs tasks of tax investigation;
  
  
• decides in the tax procedure at the first instance if the competence for determining is not transferred on the basis of the act to the General Tax Office or to the ministry competent for finance;
  
  
• performs tax enforcement procedures for pecuniary claims of the state and self-governing local communities in accordance with the act, which arranges the general administrative procedure, and with the act, which arranges offences;
  
  
• performs repayments of over-paid taxes and interest;
  
  
• decides in the procedure of tax offences and about offences in accordance with this act at the first instance;
  
  
• performs specific tasks from the field of labour relations and professional training of tax services employees;
  
  
• co-operates with other audit bodies and the police;
  
  
• provides taxpayers with necessary information about implementation of regulations in connection with taxation and tax procedure;
  
  
• performs tasks in connection with maintenance of the tax register;
  
  
• performs other tasks, defined with this act or other regulations.
  
  

The Special Tax Office (Large Business Office) performs tasks of tax offices for: banks, savings banks, insurance companies, companies, which organize classic permanent games of chance and special games of chance, companies, which organize special games of chance in gambling halls, stock exchanges, bourse brokerage companies, investment companies, management companies, pension companies and central securities clearing corporations. The Special Tax Office performs the tasks of tax offices also for business companies, whose total revenues in the previous tax year exceeded 50.000.000,00 EUR.

The Mission

The Tax Administration provides taxpayers with services of the highest quality and in this way it assists them at tax compliance with fair and unbiased use of tax regulations.