New electronic services of the Tax Administration

What is the Tax Administration?  The Tax Administration is the administrative organization within the Ministry of Finance whose basic duty is to implement tax regulations and regulations concerning the payment of obligatory contributions.  Translate the above paragraph!

Translation  Porezna uprava je upravna organizacija u sastavu Ministarstva financija čija je temeljna zadaća primjena poreznih propisa i propisa o plaćanju obveznih doprinosa.

Translate the following:  All residents are obliged to participate in the settlement of public expenses in accordance with their economic abilities. The tax system is based on the principles of equality and equity.

Translation  Svatko je dužan sudjelovati u podmirenju javnih troškova, u skladu sa svojim gospodarskim mogućnostima. Porezni se sustav temelji na načelima jednakosti i pravednosti.

Duties of the Tax Administration  Can you enumerate main duties of the tax administration?  Read the text Duties of the Tax Administration!  Make a list of words you are not familiar with!

Vocabulary  Receiving tax returns – zaprimanje poreznih prijava  Tax refund – povrat poreza  Tax accounts – porezno knjigovodstvo  Tax liability – porezna obveza  Seizure of assets - ovrha

Vocabulary cont.  filing charges – podnošenje prijava  misdemeanor proceedings – prekršajni postupak  violation of tax regulations – povreda poreznih propisa  enforcement of regulations – provođenje propisa  tax matters – porezne stvari  to maintain official record - voditi službenu evidenciju

Translate the following in writing: The Tax Administration performs administrative and other professional duties relating to the following:  Receiving tax returns, entering tax liabilities in tax accounting, collecting and refunding taxes  Establishing the timeliness, lawfulness and regularity of submitted tax returns  Establishing tax base and tax liability  Carrying out inspection supervision  Conducting the seizure of assets in order to collect taxes etc.

 Porezna uprava obavlja upravne i druge stručne poslove, što se odnose na:  zaprimanje poreznih prijava, bilježenje poreznih obveza u poreznom knjigovodstvu, naplatu i povrat poreza,  utvrđivanje pravodobnosti, zakonitosti i pravilnosti podnijetih poreznih prijava,  utvrđivanje porezne osnovice i porezne obveze,  provođenje inspekcijskog nadzora,  provođenje ovrhe radi naplate poreza itd.

The e-VAT project  e-VAT service: the first electronic service of the Tax Administration within the e-Taxes project  It provides all taxpayers in Croatia with simple and secure distribution of the data on periodic calculation of VAT for a specific cost accounting period

VAT  In 2012 the Croatian Parliament has enacted amendments to the tax legislation, amongst which were amendments to the Value Added Tax (VAT) Law.  Amendments to the VAT Law increased the standard VAT rate from 23% to 25% as of 1 March 2012.

The e-Taxes project  Two new electronic services (apart from e-VAT):  The Electronic Tax Book Keeping Card  e-ID (enables the users to submit electronically their records of receipts from dependent labour)

Purpose  To modernise the operation of the Tax Administration  To enable costumers to submit tax registration via the Internet

Advantages  Time-saving  Reduced expenses  Services are free of charge

Requirements for usage  In order to use the services, individuals must acquire a digital FINA certificate (digital signature) or a Smart Card (e-Card) and an e- Taxes package which is available at all Tax Administration offices for free

The e-Croatia programme  One of the main tasks is to create favourable conditions for the development of electronic business  The Law on Electronic Signatures was passed in January 2002  The Law on Electronic Commerce in November 2003

Electronic commerce  E-commerce (electronic commerce or EC) is the buying and selling of goods and services, or the transmitting of funds or data, over an electronic network, primarily the Internet. These business transactions occur either business-to-business, business-to-consumer, consumer-to- consumer or consumer-to-business. The terms e-commerce and e-business are often used interchangeably.

What is e-Government?  e-Government is the use of information and communication technologies, particularly the Internet, as a tool to achieve a better government  It enables better policy outcomes, higher quality services and greater engagement with citizens

Video exercise  3uok6WSc4nk 3uok6WSc4nk  What does e-govt make use of?  What are synonyms for e- government?  Which are objectives of e-govt?  What are benefits of e-govt?

 Synonyms: online government, connected government  Objectives: automation, informatisation, transformation  Benefits: more efficiency, less spending, faster action, more results

New Electronic Services of the Tax Administration  Read the text on p. 19 and answer the following questions:  What are main tasks of the e- Croatia programme?  Which services are available?  What is necessary in order to use e- VAT services?

Find English translations of the following:  evidencija primitaka od nesamostalnog rada  predati poreznu prijavu preko interneta  elektroničko poslovanje  dostava podataka o periodičnom obračunu PDV-a  određeno obračunsko razdoblje  službeno potvrđeni elektronički potpis

Answer key  evidencija primitaka od nesamostalnog rada – records of receipts from dependent labour  predati poreznu prijavu preko interneta – to submit tax registration via the Internet  Razvoj elektroničkog poslovanja – development of electronic business  dostava podataka o periodičnom obračunu PDV-a – distribution of the data on periodic calculation of VAT  određeno obračunsko razdoblje – specific cost accounting period  službeno potvrđeni elektronički potpis – certified electronic signature

Word formation  Complete the table on p. 20!

VERBNOUNADJECTIVE submit submissionsubmissible receive receipt receivable utilise utilization useful suceed successsuccessful distribute distribution distributional

Thank you for your attention!