Mission & responsibilities
The mission of The Independent Authority for Public Revenue is to determine, certify and collect tax, customs and other public revenues, which fall within the scope of its responsibilities.
The authority has the following responsibilities:
- The monitoring and control of the progress of the certification and collection of public revenues and the implementation of the current legislation for their collection.
- The adoption and implementation of the necessary measures for the effective and efficient operation of its tax, customs and other services, in the fields of combating tax evasion, smuggling, tax fraud and the underground economy, the application of the provisions of tax and customs legislation, the certification and collection and the improvement of the collectability of public revenues
- The issuance of regulatory decisions, circulars, instructions and other administrative documents, concerning in general the interpretation and application of the provisions of tax, customs and other legislation, which are related to its areas of competence.
- The issuance of regulatory decisions, circulars, instructions, individual administrative acts and other administrative documents, concerning issues of Organization of services and management of all kinds of resources.
- To take and implement the necessary measures to protect public health, the environment and the interests of consumers, as well as to contribute to the healthy functioning of the market, to enhance the competitiveness and innovation of the chemical industry and to provide relevant scientific support to judicial, police and other state authorities and services.
- The strategic and operational planning of the actions of all its services and the preparation of target setting and performance indicators.
- The preparation of the individual operational plans for Tax, Customs and other controls of its competence and the planning of controls for the verification of the application of the tax, customs and other legislation of its competence. Also, the evaluation and prioritization of control requests submitted by other bodies.
- The detection of tax evasion, smuggling, tax fraud, trafficking and the underground economy and the imputation of the escaped taxable material.
- The detection of phenomena of corruption, opaque procedures, inefficiency, low productivity and quality of services provided and non-compliance with legality, which may be observed in the operation and action of its tax, customs and other services.
- The supervision and coordination of the tax, customs and other audit services subject to it, as well as the evaluation and control of the results of their action in relation to the achievement of the objectives set on the basis of the operational planning of audits and operational action programmes established by the Authority,
- The proposal of legislative provisions and measures to strengthen tax and customs compliance and the submission of proposals to improve and accelerate the collection of public revenues.
- The formulation of a simple opinion on draft laws regulating matters falling within the scope of its competence.
- Coordination and cooperation with other bodies and authorities in the exercise of the above responsibilities.
- Drawing up and implementing the budget of its expenditure.
- The preparation and execution of a procurement program for the smooth operation of its services, with the exception of the procurement of central IT equipment and the systemic IT software, which is required for its use, which is carried out by the competent Department of the Ministry of Finance, in accordance with the procedures described in the applicable Service Level Agreement.
- Drawing up contracts for the Authority's projects.
- The supervision of the entities operating at the authority and the management, monitoring and utilization of the special accounts relating to the Authority or its functions.
- The development, updating, maintenance, operation and use of the application software of the information systems or its procurement, which is necessary for the smooth and effective exercise of its responsibilities and the security and management of the data derived from its activities, such as in particular application software that support the main responsibilities of the tax and Customs Services and the General Chemical State Laboratory.
- The provision and support of electronic services to citizens, businesses, public sector bodies to facilitate transactions, reduce red tape, simplify procedures and achieve tax fairness and transparency.
- Defining its technology strategy in terms of the design and development of E-Government applications and services.
Establisment and operation of Independent Authority for Public Revenue (IAPR)