English for Tax Administration 2 Lecturer: Miljen Matijašević G10, room 6/I, Wed 11:00-12:00 e-mail: miljen.matijasevic@gmail.com Session 10

Final revision

Write out the numbers 1.125 % EUR 1.501,05 179.32185 % 99,134,113,867 18,178.24 1.125 % EUR 1.501,05 179.32185 % 99,134,113,867

Write out the numbers EUR 7,654,321.23 – seven million six hundred and fifty-four thousand three hundred and twenty-one euros and twenty- three cents 18,178.24 – eighteen thousand one hundred and seventy- eight point two-four 1.125 % - one point one-two-five percent EUR 1.501,05 – one thousand five hundred and one euros and five cents 179.32185 % - one hundred and seventy-nine point three-two- one-eight-five percent 99,134,113,867 – ninety-nine billion one hundred and thirty- four million one hundred and thirteen thousand eight hundred and sixty-seven

Translate into Croatian tax authority personal allowance tax liability credit transaction corporate income tax customs clearance input tax second home tax to levy tax to assess tax

Translate into Croatian tax authority – porezno tijelo personal allowance – osobni odbitak tax liability – porezna obveza credit transaction - uplata corporate income tax – porez na dobit customs clearance – carinski postupak, carinjenje input tax - pretporez second home tax – porez na kuće za odmor to levy tax – ubirati porez to assess tax – razrezati, obračunati porez

Translate into English prirez premija osiguranja motornih vozila porezna osnovica predati poreznu prijavu fizička osoba osnovna stopa PDV-a oročenje podići novac stanje računa

Translate into English prirez – local surtax premija osiguranja motornih vozila – car insurance premium porezna osnovica – taxable base predati poreznu prijavu – file a tax return fizička osoba – natural person osnovna stopa PDV-a – standard VAT rate oročenje – term deposit podići novac – withdraw/take out money stanje računa – account balance

Complete the sentences DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – DEBT COST – PROCESSING – BRACKET – FREELANCE Tax officers may not ....... information obtained during the taxation ....... . A tax ....... can be enforced by ....... of property. If it cannot be enforced in any way, it is ....... . On reimportation of goods, VAT is charged on the increase in the value resulting from ....... . Personal income tax is charged according to several tax ....... . It is payable on all income, whether gained through dependent labour or ....... work.

Complete the sentences DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – LIEN COST – PROCESSING – BRACKET – FREELANCE Tax officers may not DISCLOSE information obtained during the taxation PROCEDURE. A tax DEBT can be enforced by SEIZURE of property. If it cannot be enforced in any way, it is WRITTEN OFF. On reimportation of goods, VAT is charged on the increase in the value resulting from PROCESSING. Personal income tax is charged according to several tax BRACKETS. It is payable on all income, whether gained through dependent labour or FREELANCE work. Translate into Croatian!

Translation – answers Porezni službenici ne smiju objaviti informacije dobivene tijekom poreznog postupka. Porezna se ovrha može provesti zaplijenom imovine. Ako se ne može naplatiti na bilo koji drugi način, porezni dug se otpisuje. Pri ponovnom uvozu robe, PDV se naplaćuje na porast vrijednosti robe koji je nastao obradom. Porez na dohodak naplaćuje se prema nekoliko poreznih razreda. Plaća se na ukupan dohodak, bez obzira da li je stečen nesamostalnim radom ili honorarnim poslom.

Thank you for your attention!