Record of comments and complaints about alleged violations of human rights and fundamental freedoms

The records shall contain: the personal name of the person dealing with the objection or complaint; the personal name of the official of the financial administration against whom the objection or complaint has been lodged; the organisational unit in which the official referred to in the preceding point carries out the work; personal data (name, surname, address, EMŠO) of the applicant’s comments or complaint; the reason for submitting a comment or appeal; a summary of the response and whether an appeal has been lodged.