Federal Revenue Authority
| Federal Revenue Authority | |
 | |
| Abbreviation | FRA |
|---|---|
| Predecessor |
Aldurian Revenue Service Wechua Taxation Authority |
| Formation | 1686 AN |
| Type | Independent statutory agency |
| Legal status | Active |
| Purpose/focus | Federal tax administration and revenue collection |
| Headquarters | Cárdenas |
| Location |
 Nouvelle Alexandrie |
| Region served |
Nouvelle Alexandrie |
| Official languages | Alexandrian, Wechua, Martino, Babkhi, Wakara |
| Director-General | Elena Vásquez |
| Parent organization | Department of the Treasury |
| Budget | NAX€12.8 billion (1744 AN) |
| Staff | 45,000 |
The Federal Revenue Authority (FRA) is an independent statutory agency and the principal revenue collection body for the federal government of Nouvelle Alexandrie, formerly known as the Federation of Alduria and the Wechua Nation. Established in 1686 AN under the Federal Revenue Authority Act, 1686, the FRA has responsibility for administering the federal taxation system, customs duties, and other revenue-related matters across the Federation's twelve regions.
The FRA operates as an arm's length agency within the portfolio of the Department of the Treasury, maintaining operational independence while remaining accountable to the Council of State through the Secretary of the Treasury. With headquarters in Cárdenas and regional offices in each of the Federation's twelve regions, the FRA employs approximately 45,000 personnel and processes over NAX€2.8 trillion in annual revenue collections as of 1744 AN.
History
The Federal Revenue Authority was established following the unification of the previously separate Aldurian Revenue Service and the Wechua Taxation Authority under the terms of the Proclamation of Punta Santiago. The consolidation process, overseen by the Committee for Aldu-Wechu Integration, aimed to create a unified revenue collection system that could operate effectively across the newly formed Federation.
The first Director-General of the FRA, Tomás Mendoza, took office on 15.I.1687 AN and oversaw the integration of over 12,000 existing tax personnel from both predecessor organizations. The early years were marked by significant challenges in harmonizing different tax codes, collection procedures, and technological systems inherited from the constituent republics.
As the Federation expanded to include additional regions such as Santander, Valencia, and the Isles of Caputia, the FRA underwent corresponding organizational changes. The FRA Modernization Act, 1695 introduced electronic filing systems and established the agency's current regional structure, with each of the twelve regions maintaining semi-autonomous collection operations under federal oversight.
The period from 1705 AN to 1715 AN saw substantial investment in digital infrastructure and taxpayer services, including the launch of the comprehensive online portal My Federal Account in 1712 AN. This system allows taxpayers to file returns, make payments, and access account information across all federal tax obligations.
Following the Spring Crisis of 1739, the FRA implemented enhanced security protocols and expanded its investigative capabilities under the Revenue Security Enhancement Act, 1740. The agency played a crucial role in tracking financial flows related to the attempted coup and has since maintained specialized counter-terrorism financial investigation units.
Organization and structure
The FRA is headed by a Director-General who serves a five-year renewable term and is appointed by the King of Nouvelle Alexandrie on recommendation of the Secretary of the Treasury. The current Director-General is Elena Vásquez, who assumed office in 1742 AN. The agency's leadership structure includes four Deputy Directors-General responsible for Operations, Compliance, Technology, and Strategic Planning.
Regional operations
The FRA maintains twelve regional offices corresponding to the Federation's administrative regions, each adapting federal tax administration to local conditions while maintaining consistent national standards. The largest regional operations are located in Punta Santiago for Alduria and Parap for the Wechua Nation, reflecting these regions' substantial economic activity and population density.
Regional offices handle routine tax processing, compliance activities, and taxpayer services in local languages, with specialized staff trained in regional business practices and cultural considerations. The Federal Capital District office, while serving the smallest population, houses the agency's national coordination functions and processes complex multi-regional cases. Smaller regional offices in areas like New Luthoria and Islas de la Libertad focus primarily on taxpayer services and customs operations, with more complex enforcement matters typically handled through inter-regional cooperation or referral to specialized divisions at headquarters.
Specialized divisions
| Division | Primary Functions |
|---|---|
| Large Business and International Division | Manages tax affairs for corporations with annual revenue exceeding NAX€50 million and handles international tax treaties |
| Criminal Investigation Division | Investigates tax evasion, fraud, and financial crimes, working closely with the Federal Gendarmerie of Nouvelle Alexandrie |
| Taxpayer Advocate Service | Provides independent assistance to taxpayers experiencing difficulties with FRA processes |
| Technology and Cybersecurity Division | Maintains the agency's digital infrastructure and protects against cyber threats |
| Appeals and Review Division | Handles administrative appeals and tax court proceedings |
Functions and responsibilities
Tax administration
The FRA administers the federal tax system established under the Federal Tax Code of Nouvelle Alexandrie, which includes:
- Personal income tax on individuals and families;
- Corporate income tax on business entities;
- Value-added tax (VAT) on goods and services;
- Excise taxes on specific commodities;
- Estate and gift taxes;
- Employment taxes for social security programs.
The agency processes over 215 million individual tax returns annually, with an electronic filing rate of 89.3% as of 1744 AN. The average processing time for routine returns is 12 business days for electronic filings and 28 business days for paper submissions.
Customs and border revenue
Through its Customs Division, the FRA collects import duties, export fees, and trade-related taxes at the Federation's numerous ports of entry. The division operates customs facilities at 47 major ports and airports, including the Federation's busiest commercial crossings at Cárdenas International Airport, the Port of Punta Santiago, and the Port of Wechuahuasi.
Customs operations generated NAX€256 billion in revenue during 1744 AN, representing approximately 6.6% of total federal collections. The division employs advanced screening technology and risk assessment algorithms to facilitate legitimate trade while detecting contraband and ensuring compliance with import regulations.
Enforcement and compliance
The FRA maintains robust enforcement capabilities to ensure tax compliance across the Federation through a comprehensive range of compliance programs. These include routine audits of individual and business taxpayers, specialized examinations of high-wealth individuals and complex business structures, and anonymous tip investigations conducted through the Fiscal Integrity Hotline. The agency employs automated matching systems that cross-reference third-party reporting with taxpayer filings to identify discrepancies, and maintains authority to pursue asset seizure and collection proceedings against delinquent accounts.
In 1744 AN, the FRA completed over 89,000 audits and examinations, resulting in additional assessments of NAX€4.2 billion. The agency's collection rate for outstanding tax debts stands at 69.2%.
Taxpayer services
The FRA provides extensive taxpayer assistance through multiple channels designed to serve the Federation's diverse population. The agency operates multilingual contact centers offering telephone support in Alexandrian, Wechua, Martino, and regional languages, while maintaining 156 Taxpayer Assistance Centers in cities across all regions to provide in-person help and document services.
The My Federal Account online portal serves over 12 million registered users with comprehensive digital services, complemented by community outreach programs including Volunteer Income Tax Assistance initiatives and specialized services for elderly and disabled taxpayers. Additionally, the FRA conducts educational programs focused on tax literacy in schools and community organizations to promote understanding of tax obligations and available services.
Controversies and criticisms
The FRA has faced periodic criticism regarding its political independence, particularly during the Spring Crisis of 1739 when opposition parties questioned whether the agency's resources were being used to investigate political opponents. Director-General Vásquez has consistently maintained that all investigations follow established legal procedures and are conducted without political consideration.
Regional disparities
Some critics argue that the FRA's enforcement efforts are unevenly distributed across regions, with higher audit rates in certain areas potentially reflecting regional biases. The agency has responded by publishing detailed audit selection criteria and implementing algorithmic fairness reviews of its compliance programs.
Privacy and surveillance
Civil liberties organizations have raised concerns about the FRA's data collection and sharing practices, particularly regarding financial surveillance capabilities developed after the Spring Crisis. The agency maintains that all activities comply with constitutional privacy protections and judicial oversight requirements.
Budget and resources
The FRA operates on an annual budget of approximately NAX€12.8 billion, representing roughly 0.46% of total federal revenue collections. The agency's budget allocation for 1744 AN includes:
- Personnel costs: 68.4% (NAX€8.8 billion);
- Technology and infrastructure: 18.2% (NAX€2.3 billion);
- Operations and maintenance: 9.1% (NAX€1.2 billion);
- Capital investments: 4.3% (NAX€550 million).
See also
- Department of Treasury (Nouvelle Alexandrie)
- Taxation in Nouvelle Alexandrie
- Economy of Nouvelle Alexandrie
- Federal budget of Nouvelle Alexandrie
- Council of State of Nouvelle Alexandrie
- Federal Data Protection Act, 1738
- Spring Crisis of 1739
