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 paragraph The Scope of Work of the Tax Administration (p.37-38) 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 filing charges – podnošenje prijava misdemeanor proceedings – prekršajni postupak violation of tax regulations – povreda poreznih propisa enforcement of regulations – provođenje propisa to maintain official record - voditi službenu evidenciju obligatory contributions – obvezni doprinosi

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 Filing charges in order to initiate misdemeanour and criminal proceedings

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 podnošenje prijava za pokretanje prekršajnog i kaznenog postupka

Match the verb and noun in a collocation Match the verb and noun in a collocation. Multiple matches may be possible. Verb Noun establish taxes collect charges issue data refund tax liability carry out contracts file authorization enforce documents enter supervision timeliness seizure

establish tax liability, timeliness collect data, taxes refund taxes carry out supervision, seizure file charges enforce contracts issue documents, authorization

Electronic Services of the Tax Administration Read the paragraph Electronic Services of the Tax Administration and answer the following questions: 1.What are main tasks of the e-Croatia programme? 2. Which services are available eithin e-Taxes project? 3. What is necessary in order to use e-VAT services? 4. What is the purpose of the programme? 5. What are the advantages?

Tasks One of the main tasks is to create favourable conditions for the development of electronic business Creating legal environment began with the Law on Electronic Signatures was passed in January 2002 and the Law on Electronic Commerce in November 2003

Services 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 The Electronic Tax Book Keeping Card e-ID (enables the users to submit electronically their records of receipts from dependent labour)

Requirements for usage A digital FINA certificate (digital signature) on a FINA Smart Card (e-Card) and an e-Taxes package

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

Find English translations of the following: evidencija primitaka od nesamostalnog rada predati poreznu prijavu preko interneta razvoj elektroničkog poslovanja 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

Complete the table with words from the text and their related forms: VERB NOUN ADJECTIVE submit   implement utilization successful distribution

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