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This Law shall regulate the procedure for assessing, collecting and auditing of public revenues to which this Law applies (hereinafter: the tax procedure), rights and obligations of taxpayers, registration of taxpayers and tax criminal offences and minor offences.

(Deleted)

This Law shall establish the Tax Administration, as an administration authority within the ministry in charge of finance, and regulate its competence and organisation.

• Article 2

  This Law shall apply to all the public revenues collected by the Tax Administration, unless regulated otherwise by another tax law (hereinafter: the tax).

  This Law shall additionally apply to the interests on tax arrears and costs of procedure for enforced tax collection (hereinafter: the secondary tax duties).

• Article 2a

  This Law shall additionally apply to the source public revenues of the local self-government units that such units assess, collect and audit in the public law relations, as well as to the secondary tax duties on such bases, including the source public revenues which are set, collected and controlled by the local self-government units in the procedures in which they pass tax acts, tax administration acts, as well as any other acts in administrative procedure.

  In assessing, collection and auditing of public revenues and secondary tax duties referred to in paragraph 1 of this Article, issuing of a minor offence order, as well as in submitting applications for initiating a minor offence procedure for tax minor offences to the misdemeanour court of relevant jurisdiction, the competent authority of the local self-government unit shall have the rights and obligations conferred to the Tax Administration under this Law, except for the rights and obligations pertaining to:

  1) identification and registration of taxpayers;

  2) assessment of tax base by using the comparator method and cross-evaluation method;

  3) uncovering of tax criminal offences;

  4) (deleted)

  4а) (deleted)

  5) (deleted)

  6) other rights and obligations of the Tax Administration comprised in the provisions of Article 160, items 9) and 12), Articles 161, 164 and 167 through 171 of this Law.