Administrative acts of tax authority

(1) A tax authority issues orders, decisions and other administrative acts for the performance of functions imposed on the tax authority by law. The administrative acts of a tax authority shall be issued, amended and repealed pursuant to the provisions of the Administrative Procedure Act unless otherwise prescribed by this Act or an Act concerning a tax.

(2) Administrative acts which restrict the rights of the addressee of the administrative act or impose obligations on the addressee shall be in writing and be reasoned. Written administrative acts shall be delivered pursuant to the provisions of Chapter 4 of this Act.

(3) An administrative act specified in subsection (2) of this section shall set out:

1) the name and address of the tax authority;

2) the given name, surname and position of the official who prepared the administrative act;

3) the date of issue of the administrative act;

4) the name and address of the addressee of the administrative act;

5) the factual and legal basis for the issue of the administrative act;

6) the precept issued by the administrative act or the decision of the issuer of the administrative act;

7) the term for compliance with the administrative act;

8) other information provided by law.

(4) An administrative act specified in subsection (2) of this section shall contain a reference to the opportunities, term, procedure and place for challenging the administrative act and to the sanctions imposed for and other consequences of failure to comply with the administrative act, including the possible obligation to pay a penalty payment or to reimburse the costs of substitutive enforcement.

(5) An administrative act of a tax authority shall be signed by the head or deputy head of the tax authority or an official authorised by the head of the tax authority. An electronic administrative act shall be signed in the manner established by a regulation of the Minister of Finance pursuant to subsection 54 (3) of this Act.

(6) Upon signature by an authorised person, the number and date of the document granting the right of signature and the place where the document can be reviewed shall be indicated next to the signature. Documents granting the right of signature shall be published on the website of the tax authority.

(7) A request to issue an administrative act or take a measure shall be granted or a decision to deny the request shall be communicated within thirty days as of the date of receipt of the request unless a different term is provided by law.