Taxation Procedures and Authorities

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Principles of taxation – načela oporezivanja
The application of tax provisions – primjena
poreznih propisa
Right to declaration – pravo na očitovanje
Non-disclosure obligation – obveza čuvanja
porezne tajne
Obligation to act in good faith – obveza
postupanja u dobroj vjeri
Economic approach – gospodarstveni pristup
Sham transactions – prividni pravni poslovi
 
Tax provisions – porezni propisi
Tax authority – porezno tijelo
Tax law relations – porezno-pravni odnos
Tax ordinance – porezni akt
Tax guarantor – porezni jamac
Tax liability – porezna obveza
 
During the course of taxation procedures, tax
provisions shall be applied which are in force
at the moment of emergence of the
conditions which form the basis for taxation.
 
Translate the sentence!
 
U postupku oporezivanja primjenjuju se
porezni propisi koji su bili na snazi u vrijeme
nastanka činjenica na kojima se temelji
oporezivanje.
 
 
Read Art. 6 and answer the following questions:
What is the tax authority obliged to establish
during the process of taxation?
What is the tax authority duty-bound to
determine?
What do tax authorities have to encourage
taxpayers to do?
What is the procedure that a tax authority has to
follow if it receives documentation in a foreign
language?
What does the tax authority undertake if the
certified translation is not submitted?
 
 
A tax authority shall be obliged to determine
all facts essential to lawful and legitimate
decision-making. In this process, the tax
authority shall be duty-bound to determine
facts that benefit taxpayers with equal
diligence. The tax authority shall ascertain
which operations are to be undertaken during
procedures and to which extent.
 
with equal diligence – s jednakom pažnjom
 
Porezno tijelo dužno je utvrđivati sve
činjenice koje su bitne za donošenje zakonite
i pravilne odluke, pri tom je dužno s
jednakom pažnjom utvrditi i one činjenice
koje idu u prilog poreznog obveznika. Koje će
se radnje u postupku poduzimati i u kojem
opsegu određuje porezno tijelo.
 
 
Porezno tijelo treba porezne obveznike
poticati na podnošenje poreznih prijava.
 
Find English equivalents for the following:
utvrđivati prava i obveze
utvđivati sve činjenice
utvrditi činjenice koje idu u prilog poreznog
obveznika
podn
ijeti
 porezn
u
 prijav
u
predati ispravu na stranom jeziku i pismu
dostaviti ovjerovljeni prijevod
 
 
 
utvrđivati prava i obveze
 – to establish rights and
obligations
utvđivati sve činjenice 
– to determine all facts
utvrditi činjenice koje idu u prilog poreznog
obveznika
 – to determine facts that benefit
taxpayers
podn
ijeti
 porezn
u
 prijav
u – to file tax return
predati ispravu na stranom jeziku i pismu
 – to
submit documentation in a foreign language and
script
dostaviti ovjerovljeni prijevod
 – to submit a
certified translation
 
 
Prior to the issuing of a tax ordinance
whereby the rights and obligations of a
taxpayer are established, the tax authority
must provide the taxpayer with the
opportunity to submit a declaration on the
facts and circumstances essential to the
enactment of this tax ordinance.
 
Translate the sentence!
 
Prije donošenja poreznog akta kojim se
utvrđuju prava i obveze poreznog obveznika,
porezno tijelo mora poreznom obvezniku
omogućiti očitovanje o činjenicama i
okolnostima koje su bitne za donošenje
poreznog akta.
 
 
The non-disclosure obligation shall be deemed
not violated:
1. if the tax guarantor is allowed to view the 
......
on the taxpayer essential to his/her relation to
the taxpayer,
2. if the members of a partnership are informed
of 
.........
 essential to taxation of said partnership,
3. if data are released during taxation
procedures, hearings concerning tax 
.............
 or
proceedings before courts, and
4. if data are released with the written 
............
 of
the persons to whom such data pertains.
 
The non-disclosure obligation shall be deemed
not violated:
1. if the tax guarantor is allowed to view the 
data
on the taxpayer essential to his/her relation to
the taxpayer,
2. if the members of a partnership are informed
of 
facts
 essential to taxation of said partnership,
3. if data are released during taxation
procedures, hearings concerning tax 
violations
 or
proceedings before courts, and
4. if data are released with the written 
consent
 of
the persons to whom such data pertains.
 
 
(1) Facts relevant to taxation shall be
determined on the basis of their economic
nature.
 
(2) If income, revenues, profits or other
estimable benefits are derived without legal
grounds, the tax authority shall determine
the tax liability in accordance with special
legislation governing individual types of
taxes.
 
If a protective measure is imposed by means
of a legally-binding decision in criminal,
minor offense or misdemeanor proceedings
which orders the seizure of economic gains
derived from illegal activity, the tax ordinance
which establishes the tax liability shall be
rescinded at the request of the taxpayer.
 
to impose a protective measure – izreći zaštitnu mjeru
misdemeanor proceedings – prekršajni postupak
Seizure of economic gains – oduzimanje imovinske koristi
 
If a sham transaction conceals some other
transaction, then the tax liability shall be
determined on the basis of the concealed
transaction.
 
Translate & explain the sentence above!
 
Ako se prividnim pravnim poslom prikriva
neki drugi pravni posao, tada je osnova za
utvrđivanje porezne obveze prikriveni pravni
posao.
 
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Conditional sentences state the dependence
Conditional sentences state the dependence
of one circumstance or set of circumstances
of one circumstance or set of circumstances
on another.
on another.
 
They are chiefly introduced by the
They are chiefly introduced by the
conjunctions
conjunctions
 if 
 if 
(positive condition) and
(positive condition) and
unless 
unless 
(negative condition), but also by
(negative condition), but also by
other compound conjunctions, such as
other compound conjunctions, such as
: if
: if
only, provided that, as long as, on condition
only, provided that, as long as, on condition
that.
that.
 
 
Natural laws and their consequences (one
Natural laws and their consequences (one
thing follows automatically from another)
thing follows automatically from another)
If... + present... + present
If... + present... + present
 
If it snows, people wear warm coats.
If it snows, people wear warm coats.
 
If-clause in present tense, the main clause in the
If-clause in present tense, the main clause in the
future simple (or present tense)
future simple (or present tense)
 
If you come, I shall bring the book.
If you come, I shall bring the book.
If it rains, we shall stay at home.
If it rains, we shall stay at home.
Don't say that unless you will do it.
Don't say that unless you will do it.
Variations: the main clause with a modal verb
Variations: the main clause with a modal verb
(may/might, must, should):
(may/might, must, should):
If you want to pass, you must study harder.
If you want to pass, you must study harder.
 
 
If-clause in the past tense, the main clause
If-clause in the past tense, the main clause
in the conditional tense (would+infinitive)
in the conditional tense (would+infinitive)
 
If I had money, I would give it to you.
If I had money, I would give it to you.
If someone tried to do that, he would find
If someone tried to do that, he would find
himself in trouble.
himself in trouble.
If I were you, I wouldn't do that.
If I were you, I wouldn't do that.
 
If-clause in the past perfect tense, the main
If-clause in the past perfect tense, the main
clause in the perfect conditional
clause in the perfect conditional
(would+have+verb in past participle)
(would+have+verb in past participle)
 
If I had known that, I would not have come.
If I had known that, I would not have come.
If he had tried to understand, he would not have
If he had tried to understand, he would not have
left that angry.
left that angry.
 
Variations: the main clause with could or might instead
Variations: the main clause with could or might instead
of would:
of would:
If we had found him earlier, we could have saved his
If we had found him earlier, we could have saved his
life. (ability)
life. (ability)
If we had found him earlier, we might have saved his
If we had found him earlier, we might have saved his
life. (possibility)
life. (possibility)
 
 
Had
Had
 can be placed first and the
 can be placed first and the
 if
 if
 ommitted:
 ommitted:
 
Had I known that, I would not have come.
Had I known that, I would not have come.
 
 
If I had a lot of money, I _________ (travel)
If I had a lot of money, I _________ (travel)
the world.
the world.
If you accept this job, you ____________
If you accept this job, you ____________
(regret, neg.) it.
(regret, neg.) it.
He would have died if the ambulance
He would have died if the ambulance
__________ (arrive) so quickly.
__________ (arrive) so quickly.
If we don’t hurry, we ____________ (miss) the
If we don’t hurry, we ____________ (miss) the
train.
train.
If I could have warned you in time, I
If I could have warned you in time, I
____________ (do) that.
____________ (do) that.
 
If I had a lot of money, I would travel round
If I had a lot of money, I would travel round
the world.
the world.
If you accept this job, you will not regret it.
If you accept this job, you will not regret it.
He would have died if the ambulance hadn’t
He would have died if the ambulance hadn’t
arrived so quickly.
arrived so quickly.
If we don’t hurry, we will miss the train.
If we don’t hurry, we will miss the train.
If I could have warned you in time, I would
If I could have warned you in time, I would
have done that.
have done that.
 
 
Ako sada odeš, nećeš me više nikad vidjeti.
Ako sada odeš, nećeš me više nikad vidjeti.
Da sam to znala, ne bih kupila stan.
Da sam to znala, ne bih kupila stan.
Ne bih se kladila u to da sam na tvojem
Ne bih se kladila u to da sam na tvojem
mjestu.
mjestu.
Ako me netko bude tražio, reci im da spavam.
Ako me netko bude tražio, reci im da spavam.
 
If you leave now, you will never see me again.
If you leave now, you will never see me again.
If I had known that, I wouldn’t have bought
If I had known that, I wouldn’t have bought
the apartment.
the apartment.
I wouldn’t bet on it if I were you.
I wouldn’t bet on it if I were you.
Should anyone come looking for me, tell
Should anyone come looking for me, tell
them I am sleeping.
them I am sleeping.
 
 
If, after all the documents have been served, the
defendant ________________ (appear, neg.) at the
action on the date named, judgment
_________________ (will enter) for the plaintiff who
will submit his or her case by __________________
(outline) shortly the essence of his or her claim to
the judge. Judgment _________________ (will give) to
him or her, usually with costs. If, however, the
plaintiff ___________________(appear, neg.) at the
court and _______________ (give) no explanation for
his or her absence, the action _____________ (will
strike out) for want of prosecution. The action
__________________ (may reinstate) for sufficient
cause on the plaintiff's application.
 
If, after all the documents have been served,
the defendant DOES NOT APPEAR at the action
on the date named, judgment WILL BE ENTERED
for the plaintiff who will submit his or her case
by OUTLINING shortly the essence of his or her
claim to the judge. Judgment WILL BE GIVEN to
him or her, usually with costs. If, however, the
plaintiff DOES NOT APPEAR at the court and
GIVES no explanation for his or her absence,
the action WILL BE STRUCK OUT for want of
prosecution. The action MAY BE REINSTATED
for sufficient cause on the plaintiff's
application.
 
 
If income, revenues, profits or other estimable benefits are derived
without legal grounds, the tax authority ________________ (determine) the
tax liability in accordance with special legislation governing individual
types of taxes.
 
If a protective measure is imposed by means of a legally binding
decision in criminal proceedings that orders the seizure of economic
gains derived from illegal activity, the tax ordinance that establishes the
tax liability _______________ (rescind) at the request of the taxpayer.
 
If a tax is not paid on time, interest _________________ (charge).
 
If the tax authority refunds to the taxpayer excess taxes that have been
paid, the period for the calculation of the tax ___________ (run) from he
fifteenth day after the claim for a refund was received.
 
If the tax cannot be collected via the normal procedure, it
__________________ (can, collect) forcibly from the assets of the
defaulting taxpayer.
 
If income, revenues, profits or other estimable benefits are derived
without legal grounds, the tax authority 
shall determine
 the tax liability
in accordance with special legislation governing individual types of
taxes.
 
If a protective measure is imposed by means of a legally binding
decision in criminal proceedings that orders the seizure of economic
gains derived from illegal activity, the tax ordinance that establishes the
tax liability 
shall be rescinded
 at the request of the taxpayer.
 
If a tax is not paid on time, interest 
will be charged
.
 
If the tax authority refunds to the taxpayer excess taxes that have been
paid, the period for the calculation of the tax 
will run
 from he fifteenth
day after the claim for a refund was received.
 
If the tax cannot be collected via the normal procedure, it 
can be
collected
 forcibly from the assets of the defaulting taxpayer.
 
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Explore the principles and application of taxation laws, tax provisions, duties of tax authorities, and obligations during taxation procedures. Learn about the essential role of tax authorities in determining facts crucial for legitimate decision-making, benefiting taxpayers diligently, and conducting procedures with equal diligence.


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  1. Principles of taxation naela oporezivanja The application of tax provisions primjena poreznih propisa Right to declaration pravo na o itovanje Non-disclosure obligation obveza uvanja porezne tajne Obligation to act in good faith obveza postupanja u dobroj vjeri Economic approach gospodarstveni pristup Sham transactions prividni pravni poslovi

  2. Tax provisions porezni propisi Tax authority porezno tijelo Tax law relations porezno-pravni odnos Tax ordinance porezni akt Tax guarantor porezni jamac Tax liability porezna obveza

  3. During the course of taxation procedures, tax provisions shall be applied which are in force at the moment of emergence of the conditions which form the basis for taxation. Translate the sentence!

  4. U postupku oporezivanja primjenjuju se porezni propisi koji su bili na snazi u vrijeme nastanka injenica na kojima se temelji oporezivanje.

  5. Read Art. 6 and answer the following questions: What is the tax authority obliged to establish during the process of taxation? What is the tax authority duty-bound to determine? What do tax authorities have to encourage taxpayers to do? What is the procedure that a tax authority has to follow if it receives documentation in a foreign language? What does the tax authority undertake if the certified translation is not submitted?

  6. A tax authority shall be obliged to determine all facts essential to lawful and legitimate decision-making. In this process, the tax authority shall be duty-bound to determine facts that benefit taxpayers with equal diligence. The tax authority shall ascertain which operations are to be undertaken during procedures and to which extent. with equal diligence s jednakom pa njom

  7. Porezno tijelo duno je utvrivati sve injenice koje su bitne za dono enje zakonite i pravilne odluke, pri tom je du no s jednakom pa njom utvrditi i one injenice koje idu u prilog poreznog obveznika. Koje e se radnje u postupku poduzimati i u kojem opsegu odre uje porezno tijelo.

  8. Porezno tijelo treba porezne obveznike poticati na podno enje poreznih prijava.

  9. Find English equivalents for the following: utvr ivati prava i obveze utv ivati sve injenice utvrditi injenice koje idu u prilog poreznog obveznika podnijeti poreznu prijavu predati ispravu na stranom jeziku i pismu dostaviti ovjerovljeni prijevod

  10. utvrivati prava i obveze to establish rights and obligations utv ivati sve injenice to determine all facts utvrditi injenice koje idu u prilog poreznog obveznika to determine facts that benefit taxpayers podnijeti poreznu prijavu to file tax return predati ispravu na stranom jeziku i pismu to submit documentation in a foreign language and script dostaviti ovjerovljeni prijevod to submit a certified translation

  11. Prior to the issuing of a tax ordinance whereby the rights and obligations of a taxpayer are established, the tax authority must provide the taxpayer with the opportunity to submit a declaration on the facts and circumstances essential to the enactment of this tax ordinance. Translate the sentence!

  12. Prije donoenja poreznog akta kojim se utvr uju prava i obveze poreznog obveznika, porezno tijelo mora poreznom obvezniku omogu iti o itovanje o injenicama i okolnostima koje su bitne za dono enje poreznog akta.

  13. The non-disclosure obligation shall be deemed not violated: 1. if the tax guarantor is allowed to view the ...... on the taxpayer essential to his/her relation to the taxpayer, 2. if the members of a partnership are informed of ......... essential to taxation of said partnership, 3. if data are released during taxation procedures, hearings concerning tax ............. or proceedings before courts, and 4. if data are released with the written ............ of the persons to whom such data pertains.

  14. The non-disclosure obligation shall be deemed not violated: 1. if the tax guarantor is allowed to view the data on the taxpayer essential to his/her relation to the taxpayer, 2. if the members of a partnership are informed of facts essential to taxation of said partnership, 3. if data are released during taxation procedures, hearings concerning tax violations or proceedings before courts, and 4. if data are released with the written consent of the persons to whom such data pertains.

  15. (1) Facts relevant to taxation shall be determined on the basis of their economic nature. (2) If income, revenues, profits or other estimable benefits are derived without legal grounds, the tax authority shall determine the tax liability in accordance with special legislation governing individual types of taxes.

  16. If a protective measure is imposed by means of a legally-binding decision in criminal, minor offense or misdemeanor proceedings which orders the seizure of economic gains derived from illegal activity, the tax ordinance which establishes the tax liability shall be rescinded at the request of the taxpayer. to impose a protective measure izre i za titnu mjeru misdemeanor proceedings prekr ajni postupak Seizure of economic gains oduzimanje imovinske koristi

  17. If a sham transaction conceals some other transaction, then the tax liability shall be determined on the basis of the concealed transaction. Translate & explain the sentence above!

  18. Ako se prividnim pravnim poslom prikriva neki drugi pravni posao, tada je osnova za utvr ivanje porezne obveze prikriveni pravni posao.

  19. Conditional sentences state the dependence of one circumstance or set of circumstances on another. They are chiefly introduced by the conjunctions if (positive condition) and unless (negative condition), but also by other compound conjunctions, such as: if only, provided that, as long as, on condition that.

  20. Natural laws and their consequences (one thing follows automatically from another) If... + present... + present If it snows, people wear warm coats.

  21. If-clause in present tense, the main clause in the future simple (or present tense) If you come, I shall bring the book. If it rains, we shall stay at home. Don't say that unless you will do it. Variations: the main clause with a modal verb (may/might, must, should): If you want to pass, you must study harder.

  22. If-clause in the past tense, the main clause in the conditional tense (would+infinitive) If I had money, I would give it to you. If someone tried to do that, he would find himself in trouble. If I were you, I wouldn't do that.

  23. If-clause in the past perfect tense, the main clause in the perfect conditional (would+have+verb in past participle) If I had known that, I would not have come. If he had tried to understand, he would not have left that angry. Variations: the main clause with could or might instead of would: If we had found him earlier, we could have saved his life. (ability) If we had found him earlier, we might have saved his life. (possibility)

  24. Had can be placed first and the if ommitted: Had I known that, I would not have come.

  25. If I had a lot of money, I _________ (travel) the world. If you accept this job, you ____________ (regret, neg.) it. He would have died if the ambulance __________ (arrive) so quickly. If we don t hurry, we ____________ (miss) the train. If I could have warned you in time, I ____________ (do) that.

  26. If I had a lot of money, I would travel round the world. If you accept this job, you will not regret it. He would have died if the ambulance hadn t arrived so quickly. If we don t hurry, we will miss the train. If I could have warned you in time, I would have done that.

  27. Ako sada ode, nee me vie nikad vidjeti. Da sam to znala, ne bih kupila stan. Ne bih se kladila u to da sam na tvojem mjestu. Ako me netko bude tra io, reci im da spavam.

  28. If you leave now, you will never see me again. If I had known that, I wouldn t have bought the apartment. I wouldn t bet on it if I were you. Should anyone come looking for me, tell them I am sleeping.

  29. If, after all the documents have been served, the defendant ________________ (appear, neg.) at the action on the date named, judgment _________________ (will enter) for the plaintiff who will submit his or her case by __________________ (outline) shortly the essence of his or her claim to the judge. Judgment _________________ (will give) to him or her, usually with costs. If, however, the plaintiff ___________________(appear, neg.) at the court and _______________ (give) no explanation for his or her absence, the action _____________ (will strike out) for want of prosecution. The action __________________ (may reinstate) for sufficient cause on the plaintiff's application. If, after all the documents have been served, the defendant ________________ (appear, neg.) at the action on the date named, judgment _________________ (will enter) for the plaintiff who will submit his or her case by __________________ (outline) shortly the essence of his or her claim to the judge. Judgment _________________ (will give) to him or her, usually with costs. If, however, the plaintiff ___________________(appear, neg.) at the court and _______________ (give) no explanation for his or her absence, the action _____________ (will strike out) for want of prosecution. The action __________________ (may reinstate) for sufficient cause on the plaintiff's application.

  30. If, after all the documents have been served, the defendant DOES NOT APPEAR at the action on the date named, judgment WILL BE ENTERED for the plaintiff who will submit his or her case by OUTLINING shortly the essence of his or her claim to the judge. Judgment WILL BE GIVEN to him or her, usually with costs. If, however, the plaintiff DOES NOT APPEAR at the court and GIVES no explanation for his or her absence, the action WILL BE STRUCK OUT for want of prosecution. The action MAY BE REINSTATED for sufficient cause on the plaintiff's application.

  31. If income, revenues, profits or other estimable benefits are derived without legal grounds, the tax authority ________________ (determine) the tax liability in accordance with special legislation governing individual types of taxes. If a protective measure is imposed by means of a legally binding decision in criminal proceedings that orders the seizure of economic gains derived from illegal activity, the tax ordinance that establishes the tax liability _______________ (rescind) at the request of the taxpayer. If a tax is not paid on time, interest _________________ (charge). If the tax authority refunds to the taxpayer excess taxes that have been paid, the period for the calculation of the tax ___________ (run) from he fifteenth day after the claim for a refund was received. If the tax cannot be collected via the normal procedure, it __________________ (can, collect) forcibly from the assets of the defaulting taxpayer.

  32. If income, revenues, profits or other estimable benefits are derived without legal grounds, the tax authority shall determine the tax liability in accordance with special legislation governing individual types of taxes. If a protective measure is imposed by means of a legally binding decision in criminal proceedings that orders the seizure of economic gains derived from illegal activity, the tax ordinance that establishes the tax liability shall be rescinded at the request of the taxpayer. If a tax is not paid on time, interest will be charged. If the tax authority refunds to the taxpayer excess taxes that have been paid, the period for the calculation of the tax will run from he fifteenth day after the claim for a refund was received. If the tax cannot be collected via the normal procedure, it can be collected forcibly from the assets of the defaulting taxpayer.

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