Ministry of Finance of The Republic of Serbia - Tax Administration About us International cooperation and information exchange Notice on the processing of personal data

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Notice on the processing of personal data

The Tax Administration, as an administrative body within the Ministry of Finance, in carrying out its duties as prescribed in Article 160 of the Law on Tax Procedure and Tax Administration, is authorized to collect and process personal data of the taxpayers in the course of:

- assessment of public revenues;

- recording/entering public revenues in tax accounting;

- collecting public revenues;

- control of the correct application of tax regulations by taxpayers;

- registration of taxpayers and maintenance of a Unique taxpayers register;

- detection of tax crimes and their perpetrators and in this regard taking appropriate measures in accordance with the law and

- issuing misdemeanor orders, as well as submitting a request to the competent misdemeanor court to initiate misdemeanor proceedings against perpetrators of tax offenses.

The Tax Administration, in carrying out its duties, collects and processes personal data of taxpayers-natural persons in accordance with the Law on Personal Data Protection, respecting the following principles of personal data processing:

- Lawfulness, fairness and transparency in the processing of personal data.

The lawfulness of data processing by the Tax Administration implies that data processing can only be carried out if it is regulated by law.

- Limitations in relation to the purpose of processing personal data;

- Minimization of personal data;

- Accuracy of personal data;

- Limitations on the storage of personal data;

- Integrity and confidentiality of personal data storage.

When the Tax Administration processes data for taxpayers in the performance of its duties, it is authorized to collect and process the following personal data:

- first and last name and first name of one parent;

- permanent and temporary address;

- date and place of birth;

- gender and marital status;

- personal citizen identification number (JMBG);

- number of identity card and other identification document;

- citizenship;

- data on movable and immovable property and rights;

- financial data: bank account number, data on earnings and other income/revenue;

- data from the database of the Republic Pension and Disability Insurance Fund and the Central Population Register;

- data on monetary and non-monetary claims, as well as other data necessary for conducting a specific procedure, while respecting the rights and personality of the person to whom the collected data relates, in accordance with the Law on Tax Procedure and Tax Administration and the Law on Personal Data Protection (hereinafter: the Law).

LEGAL BASE

The legal basis for the collection and processing of personal data is the fulfillment of the Tax Administration's legal obligations prescribed by Article 160 of the Law on Tax Procedure and Tax Administration.

Namely, the Tax Administration, as an administrative body within the Ministry of Finance, performs professional and state administration tasks related to:

- registration and maintenance of a unique taxpayers register;

- tax assessment;

- tax audit;

- regular and enforced collection of taxes and ancillary tax payments;

- detection of tax crimes and their perpetrators;

- implementation of international agreements on the avoidance of double taxation;

- a single tax information system;

- tax accounting,

- as well as other tasks specified by law.

PURPOSE OF COLLECTING AND PROCESSING PERSONAL DATA

The Tax Administration collects and processes personal data for the purpose of performing tasks within its jurisdiction as prescribed in Article 160 of the Law on Tax Procedure and Tax Administration, namely:

1) registration of taxpayers by assigning a tax identification number (TIN);

2) determination of taxes and ancillary tax payments in accordance with the law,

3) carrying out tax audit in accordance with the law;

4) carrying out regular and enforced collection of taxes and ancillary tax payments in accordance with the law;

5) detecting tax crimes and their perpetrators and taking the prescribed measures in accordance with the law;

6) submitting a request to initiate misdemeanor proceedings to the competent misdemeanor court for tax offenses and offenses prescribed by the law governing cash registers and electronic fiscal devices;

7) ensuring the implementation of international agreements on the avoidance of double taxation;

8) developing and maintaining a unified information system of the Tax Administration, as well as developing and maintaining information security;

9) project management;

10) maintaining tax accounting in accordance with regulations;

11) planning and implementing training for Tax Administration employees;

12) performing internal control, initiating and conducting appropriate procedures to determine responsibility;

13) performing other tasks in accordance with the law.

SOURCE OF PERSONAL DATA

The source of personal data of taxpayers collected and processed by the Tax Administration are tax returns and/or personal data obtained electronically, in writing or orally in tax proceedings from individuals, other persons, business entities, banks, state bodies and organizations, territorial autonomy bodies and local self-government bodies that are important for the performance of tasks within the competence of the Tax Administration, which the aforementioned persons and bodies are obliged to submit to the Tax Administration in accordance with the law.

PERSONAL DATA RETENTION PERIODS

When the retention period for personal data is prescribed by law, the Tax Administration, as the administrator, retains the collected data until the expiry of the statutory retention period. After the expiry of the statutory retention period, the data is permanently deleted, and a report/record is drawn up.

Personal data is not used for purposes other than the purpose for which it was collected.

RIGHTS OF THE PERSONS TO WHICH THE DATA RELATE

The person to whom the personal data relate has the right to request from the administrator access, correction, deletion or completion of his/her personal data, as well as the right to restriction of processing, the right to object and the right to data portability, all in accordance with the provisions of Articles 26, 29, 30, 31, 36 and 37 of the Law. If the administrator, in accordance with Article 21, paragraph 3 of the Law, has reasonable doubts about the identity of the person who submitted the request, it may request from the person to provide additional information necessary to confirm identity, in accordance with Article 5, paragraph 1, item 3) of the Law.

The request to exercise these rights must be submitted in writing and can be submitted to the Data Protection Officer in the following way:

by sending it to the e-mail address: licezazastitu@purs.gov.rs
by mail to the following address: Ministry of Finance, Tax Administration, Personal Data Protection Officer, 145 Cara Dušana Str. 145, 11080 Zemun/Belgrade, or
by personally submitting the request to the mailing office of the Ministry of Finance, Tax Administration, ul. Cara Dušana no. 145, 11080 Zemun/Belgrade, with the note - Personal Data Protection Officer.

The contact telephone number of the Personal Data Protection Officer is: + 381 11 6969 141.

If the person to which the relate is not satisfied with the response/attitude of the administrator to his/her request for exercising his/her rights regarding the protection of personal data, he/she has the right to file a complaint with the Commissioner for Free Access to Information of Public interest and Personal Data Protection (hereinafter: the Commissioner).

OBLIGATIONS OF PERSONS WHOSE PERSONAL DATA ARE PROCESSED

Persons whose personal data are processed by the Tax Administration are obliged to provide such data to the Tax Administration upon its request submitted in accordance with the law, and for the purpose of performing tasks within its jurisdiction prescribed by law.

Tax officials who process personal data as part of their job description are obliged to protect the personal data they process for the purpose of implementing the Law on Tax Procedure and Tax Administration and other tax regulations.

Tax officials who process personal data may only process personal data to which they are permitted access, in accordance with the tasks they perform.

The Tax Administration appoints a person for the protection of personal data, whose contact data are publicly published on the Tax Administration's website.

PERSONAL DATA PROTECTION

In order to protect personal data, the Tax Administration uses technical, organizational and personnel security measures. The security measures used are, for example, pseudonymization, cryptographic protection, antivirus programs and passwords for accessing computers and the network.

The Tax Administration, as the administrator, regularly tests and evaluates technical, organizational and personnel security measures for processing in order to develop and maintain information security.

All processing operations are necessary, proportionate, appropriate and limited to what is necessary. Personal data must be processed for specified, explicit, legitimate and lawful purposes.

THE RIGHT OF A PERSON TO FILE A COMPLAINT TO THE COMMISSIONER

If the administrator fails to act upon the request of the data subject, he shall inform that person of the reasons for the failure to act without delay, and no later than 30 days from the date of receipt of the request, as well as of the right to file a complaint with the Commissioner.

The person to which the data relate has the right to file a complaint with the Commissioner if he/she considers that the processing of his/her personal data has been carried out in violation of the Law.

The contact details of the Commissioner are:

Address: 15 Bulevar Kralja Aleksandra Str., Belgrade, Republic of Serbia
Email address: office@poverenik.rs
Contact phone: +381 11 34 08 900