Financial Resources Division

The Financial Resources Division includes the following services:

• Tax Base and Litigation Service
• Revenue Collectors Service
• Tax Audit Service

Duties of the Financial Resources Division:

• preparing draft tax decisions;
• preparing the draft budget;
• monitoring the work of the local tax committee and general census committees;
• checking individual and collective collection orders issued by the tax base service;
• coordinating with municipal services involved in revenue;
• regularly providing the authorising officer with statistics on the tax base (revenue by type of tax, lists of late payers and amounts outstanding) and on the volume and nature of disputes;
• supervising and monitoring census operations;
• supervising and monitoring collection operations and campaigns;
• ensuring ongoing training for division staff.

Tax Base and Litigation Service

This service is responsible for:

• regularly surveying taxable activities and property;
• regularly updating the database;
• ensuring that taxes and fees due to the municipal budget are correctly assessed, in particular regarding the scope of the law and the basis of calculation;
• centralising data from returns filed by taxpayers for self-declared taxes;
• preparing documents and statements from collection services, especially regarding non-payment;
• preparing and checking collection orders before sending them to the public accountant;
• sending tax notices;
• notifying taxpayers who have not paid the amounts due;
• applying the automatic assessment procedure;
• making corrections after reviewing taxpayers’ returns;
• applying assessment penalties in accordance with the law;
• helping prepare and update tax decisions;
• settling complaints amicably;
• monitoring and centralising administrative and other litigation files;
• advising the division’s units on matters referred to them;
• monitoring cases submitted to the local tax committee;
• taking part in collection campaigns;
• checking the financial allocation of revenue collected;
• surveying and monitoring arrears for each tax;
• analysing and comparing budget forecasts with actual revenue;
• coordinating with the public accountant;
• coordinating with the audit service by sending it taxpayers’ returns for checking and correction;
• coordinating with municipal services and other administrations involved in revenue.

Revenue Collectors Service

This service is responsible for:

• collecting self-declared taxes, fees and cash charges that collectors are authorised to receive;
• checking the validity of supporting documents;
• coordinating with the division’s other services;
• preparing the various accounting documents and statements;
• helping prepare and update tax decisions;
• giving opinions on developing revenue;
• applying the specifications drawn up by the relevant services (meeting deadlines and amounts);
• depositing the sums collected with the Provincial Treasurer;
• certifying signatures.

Tax Audit Service

Its role is to develop the Municipality’s revenue and improve relations between taxpayers and the tax administration by monitoring returns and payments to ensure tax fairness. Its duties are:

• preparing the audit programme;
• supervising on-site inspections;
• notifying taxpayers of amounts assessed and proposed corrections;
• validating amounts assessed under the automatic assessment procedure;
• checking replies to complaints;
• checking corrections in line with the law;
• supervising penalties under the applicable procedures;
• coordinating with the tax base service to issue the corresponding collection orders;
• helping prepare and update tax decisions.