The activities of the administrative procedure and institution of collection measures tied to city taxes include
- the identification and recording of tax payers, bringing in decisions on city tax incidence and issuance of enforcement acts, decisions on the return of incorrectly or overpaid funds, issuance of other decisions and acts in administrative proceedings,
- undertaking collection measures and reporting for various purposes, as well as planning and monitoring the realization of income from within the scope of activity, monitoring the execution of obligations secured by collateral instruments, keeping records of procedures and collection and the register of business entities,
- preparation of various bookkeeping orders, various calculations for various purposes, calculation of interest, reporting of claims in pre-bankruptcy proceedings, bankruptcies and liquidations and write-offs of claims within the scope of activity,
- preparation of official answers to inquiries within the scope of activity, communication with taxpayers, other organisational units, financial institutions and other legal entities and competent bodies, and keeping the prescribed auxiliary records
- performing activities of disposal, storage, extraction of business books, accounting documents and other archival and registry material, as well as monitoring, updating the register of administrative proceedings and registration records from within the scope of activity in e-office, in accordance with City’s bylaws and legal regulations
The tax payer is obliged to submit to the Municipal Taxes Service a proof of any modification that affects the tax rate, within 30 days after the modification has occurred.
Every year tax payers are invited to submit tax declarations to the City of Rijeka, until 31 March, if data affecting the assessment of tax liability has been changed, and all tax payers with business units in the territory of the city of Rijeka (shops, plants, workshops, points of sale), that have not submitted tax declarations in the previous period.
A declaration of consumption tax and of tax on holiday houses can be electronically signed and submitted via an online form.