SKAT (Danish for TAX) is the name of the Danish tax authority. It is the state authority under which the Danish Treasury calculates and collects taxes and levies charges. The authority also undertakes property valuation and settlement of debts. SKAT is organized into different core units and 30 local tax centers. Tax Centres cover the entire country but Danish citizens can in principle apply to any tax center. There are also 22 customs operations. It was created by the merger of the National Customs and Tax Administration and the municipal tax administrations.