Tax Administration of the Slovak Republic consists of:

1. The Tax Directorate of the Slovak Republic with 8 Regional Offices
2. 102 Tax Offices
3. The Tax Office for Selected Taxpayers
 

Here you can find organisational structures of:
1. Tax Directorate
2. The Regional Office of the Tax Directorate
3. Tax Office

1. The Tax Directorate is seated in Banská Bystrica, in the central part of Slovakia. It was established in 1993. It is subordinated to the Ministry of Finance.
The Tax Directorate:

• is responsible for uniform application of tax legislation by the Tax Offices and proposal of the law amendments;
• determines internal organisation of the Tax Offices and the Office of Tax Investigation;
• proposes changes concerning the seats of Tax Offices and number of Tax Offices;
• works out a concept of the Tax Administration development including education of employees of Tax Offices and municipalities;
• announces suspicions of committed crimes to the Office of Tax Investigation in connection to violation of tax legislation;
• develops, maintains and operates the Tax Information System, keeps central register of taxpayers, updates database and provides information according to special regulation.

In addition, the Tax Directorate directly or through the Regional Offices:

• supervises activities of the Tax Offices;
• checks keeping the rights and obligations of the taxpayers and supervises lotteries and similar games;
• decides as superior body of Tax Offices in tax proceeding;
• decides in tax proceeding on appeals against decision of Tax Offices and municipalities;
• Conducts common audits and fulfils obligations from international agreements concerning administrative co-operation.

Regional Offices of the Tax Directorate are seated in these towns:

1. Bratislava
2. Banská Bystrica
3. Košice
4. Nitra
5. Prešov
6. Trenčín
7. Trnava
8. Žilina

2. Local Tax Offices are situated in almost all towns of Slovakia. They are responsible for administration of taxes, tax audit, tax enforcement and providing service to the taxpayers. They are also point of first contact of taxpayer and Tax Administration.

Main tasks:

• administers taxes;
• decides in tax and administrative proceeding;
• checks collection of fees and enforces them on the basis of special regulations;
• informs taxpayers on their rights and obligations;
• announces suspicions of committed crimes to the Office of Tax Investigation;
• conducts international co-operation in tax matters according to international agreements;
• supervises lotteries and similar games.

3. The Tax Office for Selected Taxpayers is seated in Bratislava.Taxpayers of this Office are all companies situated in region Bratislava with annual turnover over 1,000 million Slovak crowns and all banks, insurance companies and branches of foreign banks and insurance companies regardless of the annual turnover.

Address:
Daňový úrad pre vybrané daňové subjekty (The Tax Office for Selected Taxpayers)
Námestie SNP 19
816 10 Bratislava
Phone: 421 2 59557719, 59557633
Fax: 421 2 59557552