Article 20 defines the operational framework of the Tax Authority. It stipulates that the Authority shall execute its legal competences through a structured hierarchy comprising directorates general, directorates, departments, and subordinate offices. This execution must align with the officially adopted organizational structure. This provision gives legal weight to the Authority's internal divisions, ensuring that actions taken by various departments—such as assessments, audits, or collections—are recognized as valid exercises of the state's taxing power within its institutional design.
Part 2 - The Tax Administration
Chapter 1 - The Authority
Article 20
[GTL Notes: Administrative Structure of the Authority]
The Authority shall exercise the competences prescribed to it by law through directorates general, directorates, departments, and offices subordinate to it, in accordance with the organizational structure adopted for it.
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