Republic of Serbia
Ministry of Finance and Economy
Tax Administration
Belgrade,
November, 2012.
Taxpayers Services
Miloje Isailović
Strategy, planning and risk management group
Administrative Capacities of the STA
 Scope of work and organizational units
Serbian Tax Administration is an
administrative organ within Ministry of
finance and economy incharged of
assessment, audit and collection of public
revenues.
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Headquarters
5 Regional centres
LTO
78 Affiliates
94 Branch offices
5 service points
22 special units
Administrative Capacities of the STA
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6.700 employees
186 organizational units
207 locations
4.500.000 taxpayers
600 billions RSD annual tax collection
over 40 thousands inbound and outbound calls through the
STA’s Contact center
Corporate Strategy 2011 - 2015
 Mission:
– We collect the full tax revenues owed which enable the Government of Serbia
to provide public services to its citizens, with a constant view to minimizing
the tax gap
– We provide critical support, analysis and assessment functions for other
Government departments
 Vision:
– We will be transparent in the delivery of our services and enable those who
wish to comply to do so easily
– We will be seen as a highly professional, efficient and effective tax authority
and exemplary of modern public service
– We will close the tax gap and continue to monitor both our performance and
external trends to ensure that future revenue is not compromised
Corporate Strategy - Key Objectives
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Strengthening organization and management
Improving information technology
Improving human resources
Capacity development
Encouraging and maintaining compliance
Supporting tax compliance
Compliance Strategy
 Compliance strategy 2011 – 2015 was developed on the basis of the Corporate
strategy, along with the other STA’s key functions strategies
 Compliance strategy describes the interaction with the taxpayers in terms of
the achievement of a higher level of compliance, with a two-fold approach:
• increase the number of taxpayers who comply, by assisting them in
understanding and meeting their tax liabilities in the easiest way;
• to develop implementation plan of activities in order to deter, discover
and name the taxpayers disrespecting tax regulations
Service Strategy
 Mission:
Providing simple, understandable and accessible services to taxpayers
 Vision:
Increasing the number of taxpayers who regularly pay their tax liabilities that will
lead to the optimization of public revenue collection
 Support to the Compliance strategy in order to increase level of voluntary
compliance through the:
• Improvement of services
• Development of communication channels
• Encourage and education of the taxpayers
• Managing relationships with taxpayers
Service Strategy
 Strategic Initiatives:
1. Simplify the Serbian Tax laws with the intention of them more simple, stable,
neutral and favorable to economic growth
2. Creating an environment that promotes compliance
3. Promote a public presence of the STA in the community
4. To manage the relationship with taxpayers so as to improve their satisfaction
levels
5. To have a more socially responsible taxpayer base
6. Reduce the need for taxpayers to communicate directly with the STA
Service design principles
“Understand the
client”
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Demographics/culture
Taxpayer needs
What services are required
Risk profiles (STA
Compliance plan)
Research
“Design the ideal Tax
Office”
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Structure to make it work
Processes/Systems
needed
Channel strategy
Technology
requirements
Facilities required
Staff skills/capabilities
“Implementation Plan”
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Processes /Systems
Staffing
Technology
Upgrading of facilities
Training
“Head Office Support”
STA
Modernization
Program
Modernization Program – IT Strategy
 IT strategy was developed in order to create an environment for implementation
of modernization program
 Finally, implementation of the IT strategy should provide:
 electronic services for citizens and businesses and
 effective support to the core business functions (audit and collection)
 Modernization program focus:
 Design modern IT system to save time and resources of the taxpayers to
compliance, enable e-filing of tax returns, e-payment, electronic review of tax
accounts and access to all other communication channels (leaflets,
brochures)
STA’s Services
 E-filing for VAT and Annual Income Tax
 filing tax returns electronically
 review of submitted tax returns and their status
 review of the taxpayer's account
 Contact Centre of the STA
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providing general information on all tax regulations by phone, e-mail and web-site
providing individual information on the taxpayer's account by phone and e-mail
informing taxpayers about new services - outbound calls
informing taxpayers of their debt - outbound calls
STA’s Services
 LTO:
• PU-Online services
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Service for e-filing of the tax returns
Service for tax accounting (all returns can be checked upon filing)
Service for reviewing of the tax account
Service for viewing the activities of users
• Department for communication, taxpayer service and legal aid
 Offers information on tax procedures and tax compliance to the taxpayers via telephone and email on a daily basis
 Provides information on tax return forms for public revenues administered by the LTO
 Receives taxpayer visits to the LTO facilities and offers basic legal advice with regard to declaring
and paying taxes
 Issues the monthly publication “Our Taxpayer”
 Develops all LTO publications addressing taxpayer needs
 Notifies all large taxpayers by e-mail of any changes in tax regulations
Thank you