This section includes information about the responsibility of the SRS as the tax administration, the duties and rights of SRS officials and employees, as well as the principles outlined in the SRS Code of Ethics and the SRS Customer Service Standard.
The following responsibility is set for the SRS as the tax administration:
- Losses, including losses caused by money excluded from circulation, which were incurred by a natural or legal person as a result of illegal actions or error of the tax administration, are indemnified respectively from the State budget and local government budgets; moreover, the amount to be refunded is increased by the amount equal to a half of the late payment charge determined in Section 29, Paragraph two of the Laws On Taxes and Duties.
- An official (employee) of the tax administration, who committed illegal actions, compensates for losses pursuant to the procedures laid down in laws and regulations.
Taking into account various areas of SRS activity and their characteristics, the responsibility, rights and duties of the institution’s officials and employees are determined according to each of these areas.