The NTCA keeps a record of tax liabilities, including customs duties and other payment obligations, budgetary support claims and related payments, disbursements and transfers between accounts in the tax account. These are listed separately for each client and, within that, for each tax (public dues), and for each budget subsidy.
It is important that the tax account contains all the information necessary to determine
- the form and frequency of the tax return filed by the taxpayer,
- how much tax is or was due based on the returns,
- when and in what amounts the liabilities are or should have been met,
- when, how, to what extent and by when each liability was fulfilled by the taxpayer.
However, liabilities that have been submitted to the NTCA solely for enforcement purposes will not appear on the tax account. These include, for example, public dues to be recovered by way of taxes, or liabilities registered as taxes on the basis of a foreign request, such as foreign tax debts or foreign contributions. They are already included in the "basic register" of the very body or authority that has initiated enforcement procedure with the NTCA.
Other enforceable public debts can now be queried electronically via the NTCA TAXPAYER PORTAL with a Client Gate+ registration or DÁP ID (Digital Citizenship Program), or by clicking on the Other enforceable public debts tile in the ÜPO (i.e. taxpayer portal) menu item of the NTCA Mobil application. That is, the NTCA keeps track of these debts in the enforcement register rather than in the tax account.