Almost everyone has some kind of current account or bank account. They record transfers, savings and other financial transactions and reflect the accounts and balances kept on the basis of these transactions. The tax account kept by NTCA is a similar type of account, with the difference that it shows not only individual payments, allocations and transfers, but also liabilities, refunds and certain claims for subsidies. The register is used to show these items in detail or at a balance level.

The concept of a tax account is regulated in Section 7 (5) of Act CL of 2017 on the Rules of Taxation.