She continues in her role as General Counsel, a position she has held since December As Acting Commissioner, she directs the activities of more than 3, employees whose mission is to efficiently collect tax revenues in support of state services and programs while acting with integrity and fairness in the administration of tax laws.
Toward that end, the department promulgates tax regulations; publishes forms, instructions, and guidance; engages in taxpayer outreach and education; processes tax returns; resolves filing errors and taxpayer protests; conducts audits; engages in civil and criminal enforcement activities; litigates tax disputes; and manages the state treasury.
As General Counsel, she is responsible for legal policy and matters of law for the department. She oversees the Office of Counsel, which provides legal services for the department. These obligations prohibit the Commissioner and such others from making a record of, divulging or communicating to any person any such information, either directly or indirectly, except in the performance of their duties as an officer. For example, the TAA authorises the Commissioner to make tax information available to the following agencies in certain circumstances:.
None of these agencies can access tax information held by the ATO directly. Instead, the legislation authorises the Commissioner to disclose ie to make available tax information in his possession. The relevant agency can make a request for tax information in specified circumstances. Once the Commissioner is satisfied the relevant conditions are met, the ATO will then search for that information within the ATO and disclose it to the requesting agency.
The requesting agency becomes subject to the taxation secrecy obligations stated in the TAA provision under which the information was provided. Broadly these preclude employees and others within the requesting agency from making a record of, divulging or communicating to any person any such tax information, except in certain prescribed circumstances. Subject to exceptions, section 3EA will also prohibit an ASIO officer, or a former ASIO officer, to whom the tax information is to be, or has been, disclosed from recording, divulging or communicating the information to another person and provides a penalty of two years imprisonment for breaches of that obligation.
New section 3EB will impose an obligation on barristers and solicitors not to record, divulge or disclose tax information where that information has been disclosed by an ASIO officer under an exception in new section 3EA.
It will also impose that obligation on a person to whom the barrister or solicitor has divulged or disclosed the tax information under the exception to disclosure. A perusal of these sections reveals that new subsection 3EA 1 is the enabling provision that allows the Commissioner to disclose tax information to ASIO in certain circumstances. The balance of Schedule 6 is either machinery provisions eg definitions or checks and balances concerning the communication and use of tax information provided to ASIO by the Commissioner under new subsection 3EA 1.
These checks and balances include:. In order to satisfy the Commissioner that the tax information is relevant for any request, the ATO is proposing to rely on the letter containing the request to be signed personally by either the Director-General of Security, or an ASIO officer at Senior Executive Service level who has been authorised by the Director-General to make these requests, stating:.
However that correspondence will not state the background facts that have led to the request being made. This approach will allow the Commissioner to form an opinion that the tax information is relevant for the purpose specified in new subsection 3EA 1. The Commissioner will not seek to know the background facts because:. Said noncurrent accounts shall be those accounts which are uncollectible as a matter of law or those accounts where all reasonable collection efforts over a period of six years have produced no results.
Title 57, and the general powers and duties in N. The link you have selected will direct you to an external website not operated by the North Dakota Office of State Tax Commissioner. This link is provided for convenience and informational purposes only. The North Dakota Office of State Tax Commissioner has no responsibility for the content, accuracy or propriety of any information located there.
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