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Financial administration - registration procedure
Reková, Lucie ; Hájková, Ivana (advisor) ; Vladimír, Vladimír (referee)
Financial administration of the Czech Republic is established by Act no. 456/2011 code., about Financial administration of the Czech Republic, where there is further defined the status and competence of the institute, which relate to tax administration and execution of a wide range of other agendas. Financial administration consists of a system of financial administration bodies, which are subordinated to the Ministry of Finance. Tax office is a government department which provides efficient collection of taxes.
Registration procedure mainly focuses on new start-ups, mostly registered tax payers. It is an activity that concentrates basic information about taxpayers. Principal operations are
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concentrated on the preregistration activities to value added tax.
The most important entity involved in tax administration by extension in the financial administration is the state represented by the tax office and the relevant departments and on the other side by the taxpayer.
Registration department is mainly governed by the Tax Code, the Law on Income Tax, Law on Value Added Tax and the Law on Road Tax etc.. At the same time, however,it must accept the decrees, regulations and methodology issued by the General Financial Directorate.
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