Bavarian state Tax Office
Bavarian State Tax Office
|State level||Free State of Bavaria|
|position||Central Authority (State Finance Administration)|
|Supervisory authority||Bavarian State Ministry of Finance and Home|
|founding||August 1, 2005|
|Authority management||Roland Jüptner, President|
The Bavarian State Office for Taxes (BayLfSt) is a state authority of the Free State of Bavaria in the division of the Bavarian State Ministry of Finance and Homeland .
The authority was created as part of the administrative reform of the Bavarian state government "Verwaltung 21". As part of the restructuring of the Bavarian authorities, the property and traffic tax departments of the previous regional tax offices in Munich and Nuremberg and the Nuremberg Technical Tax Office (TFA) were merged into a new authority on August 1, 2005 , the tax expertise, the necessary IT know-how and the necessary technical resources united under one roof.
The two regional construction departments in Munich and Nuremberg, which are located in the regional finance offices, were also temporarily connected to the BayLfSt. These two departments were merged on January 1, 2006 and incorporated into the North Autobahn Directorate as a state building department .
The State Compensation Office and State Debt Administration, previously located at the Munich Regional Finance Directorate, was integrated into the new State Office for Finance on August 1, 2005 . While all areas of responsibility of the Munich Regional Tax Office were transferred to other authorities, the Nuremberg Regional Tax Office initially continued to exist as the intermediate authority of the Federal Customs Administration in Bavaria. It was dissolved by the Federal Ministry of Finance on December 31, 2007 as part of the administrative reform "Structural Development of the Federal Finance Administration". Her successor is the Federal Finance Directorate Southeast based in Nuremberg. It is one of five newly established middle authorities of the federal finance administration nationwide.
Headquarters and offices
The BayLfSt in the structure of the tax administration
The BayLfSt is a state authority of the Free State of Bavaria. It is the only intermediate authority in the structure of the tax administration and thus the link between the Bavarian State Ministry of Finance and the tax offices. In contrast to its two predecessors, the regional finance directorates in Munich and Nuremberg, the authority is no longer integrated into the federal customs administration as an intermediate authority.
Headquarters and offices
The seat is in Munich on Sophienstraße. There are also other offices in Nuremberg, Krelingstrasse 50 and Zwiesel, Stadtplatz 25. Both Munich and Nuremberg have outsourced offices, particularly in the IT area, that are not open to the public. The North Computing Center has offices in Nuremberg and Munich.
The authority is the "contact person" of the Bavarian State Ministry of Finance in the field of tax administration. It is the link between the practical administrative activities of the local tax offices and the directing and budget-managing government. It supports the subordinate tax offices in professional, organizational and technical terms and exercises specialist and service supervision over them. In contrast to the tax offices, the BayLfSt is not a direct point of contact for inquiries from tax citizens about tax assessments or problems with tax assessment or collection.
The authority carries out the essential tasks in the field of human resources for all Bavarian tax offices. This includes, in particular, the selection and recruitment of junior employees. The authority procures the equipment, especially the furniture and the IT systems, centrally for the Bavarian tax authorities.
The authority fulfills important tasks according to the Tax Advisory Act and is a service provider for tax advisors in Bavaria in many ways.
With the incorporation of the North Computer Center (formerly: Technisches Finanzamt Nürnberg - TFA) under the umbrella of BayLfSt, his area of responsibility also extends to technical services for authorities and institutions in tax, public finance and surveying administration.
The authority is headed by a president based in Munich. The areas of responsibility are subdivided into the areas of taxation and information and communication (ICT). Each division is headed by a division manager. Both have the position of vice-president at the same time. The two areas are subdivided into departments, the tasks of which are divided between several subordinate units.
The North Data Center is organizationally integrated under the umbrella of the Bavarian State Office for Taxes, Information and Communication.
The ICT area, which arose from the merger of the former application development of the regional finance directorates and the Technical Tax Office in Nuremberg, now acts as an IT service provider for other state authorities and ministries in Bavaria in addition to looking after the IT landscape in the Bavarian tax administration. In addition, the application development is the basis for the development of the ELSTER electronic tax return .
The tax area is divided into four departments:
- Level 1: organization
- Level 2: Human Resources
- St 3: individual taxes
- St 4: procedural law , auditing services, tax advisory law
ICT area (information technology and communication technology)
The ICT area consists of four departments:
- ICT 1: Application development and coordination: The task of this area is software development for the Bavarian tax administration and for ELSTER . This is partly done in cross-state working groups in the KONSENS project
- ICT 2: Human resources and organization ICT area, finance and process management
- IuK 3: Rechenzentrum Nord: Operation of a data center for the Bavarian administration
- IuK 4: Deputy Head of KONSENS , coordination of innovative data analysis
The BayLfSt has been headed by Roland Jüptner since January 1, 2009 (from 1998 to 2003 Finance President at the then Oberfinanzdirektion Munich, then judge at the Federal Finance Court ).
The two subordinate areas are headed by Vice President Christoph Habammer (Tax Department) and Vice President Paul-Alexander König (ICT Department).
- Internet presence of the BayLfSt
- Internet presence of the North Data Center
- Creation of a federal tax administration
- Fahrenschon: "High-Tech in Bavaria at the state computing center North in Nuremberg!"
- Management and organization of the LfSt
-  f StMFH> Home> staatshaushalt_2019> budget> Epl06> page 240
- Judge at the Federal Fiscal Court Dr. Roland Jüptner becomes President of the Bavarian State Tax Office ( Memento from December 25, 2008 in the Internet Archive )