The report deals with the merger between the central government tax administration and the municipal tax administration as per 1 November 2005. The merger was implemented as a result of the structural reform which was adopted by the Folketing on 23 June 2004 and 2 bills on the reform of the tax area.
The purpose of the examination has been to evaluate whether SKAT's (Danish taxation authorities) preparation of the merger was conducted in a satisfactory manner. Rigsrevisionen examined 1. the overall planning and preparation of a new management structure and organisation, 2. the preparation of computer aided handling of SKAT's tasks and SKAT's physical surroundings, and 3. whether the transfer of human resources from the municipalities in connection with the merger was in compliance with legal regulations and whether SKAT's human resources in the new organisation were sufficient to cover requirements.
The examination covers the period up to November 2005, but includes also data on SKAT's resources up to and inclusive of 2006.