The head of the tax office as a tax authority. Analysis of legal and tax regulations

Abstract

The head of the tax office as a tax authority. Analysis of legal and tax regulations. The Tax Ordinance and other tax acts do not contain a definition of a tax authority. Article 13 of the Tax Ordinance Act lists only these authorities. The phrase "tax authority, in accordance with its jurisdiction, is" used in this provision indicates that the calculation provided therein is exhaustive. Article 13 establishes the jurisdiction of tax authorities by indicating which tax authority has the competence to consider and resolve a specific case in the first instance and which authority has the competence to verify, in the ordinary course of tax proceedings, the decision (decision) of the first instance tax authority. The Tax Ordinance does not use the concept of instance jurisdiction, but uses the phrases "first instance authority", "appeal authority", "higher level authority", which allow for the definition of the instance jurisdiction of a tax authority.

Keywords

• tax authority
• enforcement authority
• tax obligations
• tax inspection
• tax ordinance