§ Legislation


Taxpayer is a natural person or legal entity who is subject to the obligation to pay taxes under the tax and other laws. 

Identification and general registration of the taxpayer 

General registration of the taxpayer with the competent tax authority shall be performed on the basis of a registration application by registration in the tax registry, within the deadline and in the manner prescribed by the law.

The following persons shall be obliged to submit the registration application:

The tax authority shall, for the purpose of identification of taxpayers, issue a decision on registration by which the TIN are assigned to legal persons and natural persons.

TIN shall be a unique and sole number of a legal person or natural person for all types of taxes and shall be kept in the case of a change of headquarters, permanent residence or temporary residence of the taxpayer.

TIN shall be entered into:

Rights of taxpayers

The taxpayer shall be entitled to:

The taxpayers whose rights are violated shall have the right to protection that is exercised by the complaint lodged with the competent court.

If the court determines that the taxpayer’s rights have been violated, the tax authority shall bear compensation and expenses of the court procedure.

Obligations of taxpayer

The taxpayer shall be obliged to: