The NTCA keeps a record of tax liabilities, including customs duties and other payment obligations, budgetary support claims and related payments and transfers between accounts, in the tax account. These are shown separately by client and within that by tax (public dues), and by budgetary aid.
It is important that the tax account contains all the information that shows
- 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 another body or authority. Thus, the NTCA does not monitor the enforcement of these taxes in the tax account, but separately, in the enforcement register, tracking the development of the debt and its recovery.