# Revenue service

Part of a series on :
Taxation :
An aspect of fiscal policy :
Policies
Government revenue
Property tax equalization
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Flat tax
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax amnesty
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition
Tax withholding
Double taxation
Representation
Unions
Medical savings account :
Economics
General Theory
Price effect
Excess burden
Tax incidence
Laffer curve
Optimal tax
Theories
Optimal capital income taxation
Distribution of Tax
Tax rate
Flat
Progressive
Regressive
Proportional :
Collection
Revenue service
Revenue stamp
Tax assessment
Taxable income
Tax lien
Tax refund
Tax shield
Tax residence
Tax preparation
Tax investigation
Tax shelter
Tax collector
Private tax collection
Tax farming :
Noncompliance
General
Tax avoidance
Repatriation tax avoidance
Tax evasion
Tax resistance
Tax shelter
Debtors' prison
Smuggling
Black market
Unreported employment
Corporate
Tax inversion
Transfer mispricing
Base erosion and profit shifting (BEPS)
Double Irish
Dutch Sandwich
Single Malt
CAIA
Locations
Tax havens
Corporate havens
Offshore financial centres (OFCs)
Offshore magic circle
Conduit and sink OFCs
Financial centres
Financial Secrecy Index
Major examples
Ireland as a tax haven
Ireland v. Commission
Leprechaun economics
Liechtenstein tax affair
Luxembourg Leaks
Offshore Leaks
Paradise Papers
Panama Papers
Swiss Leaks
United States as a tax haven
Panama as a tax haven :
Types
Direct
Indirect
Per unit
Ad valorem
Aviation
Airport improvement
Landing
Solidarity
Capital gains
Expatriation
Consumption
Departure
Hotel
Sales
Stamp
Television
Tourist
Value-added
Dividend
Environmental tax
Carbon
Eco-tariff
Landfill
Natural resources consumption
Severance
Steering
Stumpage
Excise
Alcohol
Cigarette
Fat
Meat
Sin
Sugary drink
Tobacco
General
Georgist
Gift
Gross receipts
Hypothecated
Income
Inheritance (estate)
Land value
Luxury
Payroll
Pigouvian
Property
Resource rent
Single
Surtax
Turnover
Use
User charge/fee
Congestion
Fuel
Road/GNSS
Toll
Vehicle miles traveled
Corporate profit
Excess profits
Windfall
Negative (income)
Wealth :
International
Financial transaction tax
ATTAC
Currency transaction tax
European Union Common Consolidated Corporate Tax Base (CCCTB)
Global minimum corporate tax rate
Robin Hood tax
Tobin tax
Spahn tax
Tax equalization
Tax treaty
Exchange of Information
Permanent establishment
Transfer pricing
European Union FTT
Foreign revenue rule :
Trade
Custom
Duty
Tariff
Import
Export
Tariff war
Free trade
Free-trade zone
Trade agreement
ATA Carnet :
Research
Academic
Mihir A. Desai
Dhammika Dharmapala
James R. Hines Jr.
Ronen Palan
Joel Slemrod
Gabriel Zucman
Advocacy groups
Institute on Taxation and Economic Policy (ITEP)
Oxfam (UK)
Tax Foundation (US)
Tax Justice Network (TJN)
Tax Policy Center (US) :
Religious
Church tax
Eight per thousand
Teind
Tithe
Fiscus Judaicus
Leibzoll
Temple tax
Tolerance tax
Jizya
Kharaj
Khums
Nisab
Zakat :
By country
All Countries
List of countries by tax rates
Tax revenue to GDP ratio
Tax rates in Europe
Individual Countries
Albania
Algeria
Argentina
Armenia
Australia
Azerbaijan
Bangladesh
Bhutan
Brazil
Bulgaria
BVI
Canada
China
Colombia
Croatia
Denmark
Finland
France
Germany
Greece
Hong Kong
Iceland
India
Indonesia
Iran
Ireland
Israel
Italy
Japan
Kazakhstan
Lithuania
Malta
Morocco
Namibia
Netherlands
New Zealand
Norway
Pakistan
Palestine
Peru
Philippines
Poland
Portugal
Russia
South Africa
Sri Lanka
Sweden
Switzerland
Taiwan
Tanzania
United Arab Emirates
United Kingdom
United States
Uruguay :
Business portal
Money portal :
vte :
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits.
In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support (welfare) to families and individuals (through payment of tax credits or transfer payments).
The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director.

## Revenue services by jurisdiction

| Jurisdiction | Agency name | Notes |
| Albania | General Directorate of Taxation (Albanian: Drejtoria e Përgjithshme e Tatimeve) | — |
| Argentina | Federal administration of public income (Spanish: Administración Federal de Ingresos Públicos, AFIP) | — |
| Armenia | State Revenue Committee of Armenia (Armenian: Պետական Եկամուտների Կոմիտե (ՊԵԿ)) | — |
| Australia | Australian Taxation Office (ATO) | — |
| Bangladesh | National Board of Revenue | — |
| Barbados | Barbados Revenue Authority (BRA) | Created on 1 April 2014 as a merger between Inland Revenue and Land Tax Departments and the Value Added Tax (VAT) & Excise Divisions of the Customs and Excise Department. |
| Belgium | Federal Public Service Finance (Dutch: FOD Financiën; French: SPF Finances; German: FÖD Finanzen) | — |
| Bosnia and Herzegovina | Indirect Taxation Authority (Bosnian/Croatian: Uprava za indirektno oporezivanje; Serbian: Управа за индиректно опорезивање) | — |
| Botswana | Botswana Unified Revenue Service | — |
| Brazil | Department of Federal Revenue of Brazil (Portuguese: Secretaria da Receita Federal do Brasil; RFB) | — |
| Bulgaria | National Revenue Agency [bg] | — |
| Canada | Canada Revenue Agency (CRA; French: Agence du revenu du Canada; ARC) | Previously the Canada Customs and Revenue Agency |
| Quebec | Revenue Quebec (French: Revenu Québec) | The CRA collects revenue on behalf of provincial and territorial governments except in Quebec. |
| Chile | Servicio de Impuestos Internos [es] | — |
| China | State Taxation Administration (STA, Chinese: 国家税务总局) | — |
| Hong Kong | Inland Revenue Department (IRD; Chinese: 稅務局) | — |
| Macau | Financial Services Bureau (FSB; Chinese: 財政局; Portuguese: Direcção dos Serviços de Finanças) | — |
| Colombia | National Directorate of Taxes and Customs (Spanish: Dirección de Impuestos y Aduanas Nacionales; DIAN) | — |
| Democratic Republic of the Congo | Direction générale des impôts [fr] | — |
| Czech Republic | Ministry of Finance (Czech: Ministerstvo financí České republiky; MFČR) | — |
| Denmark | Danish Tax Agency (Danish: Skattestyrelsen) | Previously SKAT |
| Dominican Republic | General Directorate of Internal Taxes (Spanish: Dirección General de Impuestos Internos; DGII) | — |
| Ecuador | Servicio de Rentas Internas [es] | — |
| Estonia | Tax and Customs Board (Estonian: Maksu- ja Tolliamet; MTA) | — |
| Finland | Finnish Tax Administration [fi] | — |
| France | General Directorate of Public Finance (French: Direction Générale des Finances Publiques; DGFIP) | — |
| Ghana | Ghana Revenue Authority | — |
| Germany | Federal Central Tax Office (German: Bundeszentralamt für Steuern; BZSt) | On a federal level (16 regional tax offices exist) |
| Hungary | National Tax and Customs Administration (Hungarian: Nemzeti Adó- és Vámhivatal; NAV) | Since 1 January 2011 |
| Iceland | Directorate of Internal Revenue | — |
| India | Indian Revenue Service (IRS; Sanskrit: Bhāratīya Rājasva Sevā) | — |
| Indonesia | Directorate General of Taxes (Indonesian: Direktorat Jenderal Pajak) and Directorate General of Customs and Excise (Indonesian: Direktorat Jenderal Bea dan Cukai) | — |
| Ireland | Office of the Revenue Commissioners (the Revenue; Irish: Na Coimisinéirí Ioncaim) | — |
| Israel | Israel Tax Authority (Hebrew: רשות המסים בישראל Rashut HaMisim B'Israel) | — |
| Italy | Italian Agency of Revenue (Italian: Agenzia delle Entrate) | — |
| Jamaica | Tax Administration Jamaica | — |
| Japan | National Tax Agency (NTA; Japanese: 国税庁 Kokuzei-chō) | — |
| Kenya | Kenya Revenue Authority (KRA) | — |
| Latvia | State Revenue Service (Latvian: Valsts ieņēmumu dienests) | — |
| Lithuania | State Tax Inspectorate (Lithuanian: Valstybinė Mokesčių Inspekcija) | — |
| Malawi | Malawi Revenue Authority | — |
| Malaysia | Inland Revenue Board of Malaysia (IRBM) (Malay: Lembaga Hasil Dalam Negeri Malaysia; LHDNM) | — |
| Mauritius | Mauritius Revenue Authority | — |
| Mexico | Tax Administration Service (Spanish: Servicio de Administración Tributaria; SAT) | — |
| Morocco | General Tax Directorate | — |
| Nigeria | Federal Inland Revenue Service | — |
| Netherlands | Tax and Customs Administration (Dutch: Belastingdienst) | — |
| New Zealand | Inland Revenue Department (IRD; Māori: Te Tari Taake) | — |
| Norway | Norwegian Tax Administration (Norwegian: Skatteetaten) | — |
| Pakistan | Federal Board of Revenue (FBR; Urdu: وفاقی آمدنی هيئت) | — |
| Peru | Superintendencia Nacional de Aduanas y de Administración Tributaria (Peru ) [sunat.gob.pe/] | — |
| Philippines | Bureau of Internal Revenue (BIR; Filipino: Kawanihan ng Rentas Internas) | — |
| Poland | National Revenue Administration (Polish: Krajowa Administracja Skarbowa) | — |
| Portugal | Portuguese Tax and Customs Authority (Portuguese: Autoridade Tributária e Aduaneira) | — |
| Romania | National Agency for Fiscal Administration (Romanian: Agenția Națională de Administrare Fiscală; ANAF) | — |
| Russia | Federal Tax Service (Russian: Федеральная налоговая служба, ФНС России) | — |
| Rwanda | Rwanda Revenue Authority | — |
| Saudi Arabia | General Authority of Zakat and Tax | — |
| Singapore | Inland Revenue Authority of Singapore (Chinese: 新加坡国内税务局; Malay: Lembaga Hasil Dalam Negeri Singapura) | — |
| Slovenia | Tax Administration of Slovenia | — |
| South Africa | South African Revenue Service (SARS) | — |
| South Korea | National Tax Service (South Korea) | — |
| Spain | Spanish Tax Agency (Spanish: Agencia Estatal de Administración Tributaria; AEAT) | — |
| Sweden | Swedish Tax Agency (Swedish: Skatteverket) | — |
| Tanzania | Tanzania Revenue Authority (TRA) | — |
| Thailand | The Revenue Department (RD; Thai: กรมสรรพากร) | — |
| Turkey | Turkish Revenue Administration | — |
| Ukraine | State Fiscal Service (SFS; Ukrainian: Державна фіскальна служба; ДФС) | — |
| Uganda | Uganda Revenue Authority (URA) | — |
| United Kingdom | His Majesty's Revenue and Customs (HMRC; Welsh: Cyllid a Thollau Ei Fawrhydi) | — |
| Scotland | Revenue Scotland (Scottish Gaelic: Teachd-a-steach Alba) | — |
| Wales | Welsh Revenue Authority (Welsh: Awdurdod Cyllid Cymru) | — |
| United States | Internal Revenue Service (IRS) | — |
| Venezuela | National Integrated Service for the Administration of Customs Duties and Taxes (Spanish: Servicio Nacional Integrado de Administración Aduanera y Tributaria) | — |
| Zimbabwe | Zimbabwe Revenue Authority | — |