1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Wed 11:00-12:00
Session 10

2. Final revision

3. 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 %
99,134,113,867

4. Write out the numbers
EUR 7,654, – seven million six hundred and fifty-four thousand three hundred and twenty-one euros and twenty- three cents
18, – 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
% - 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

5. 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

6. 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

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

8. 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

9. 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.

10. 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!

11. 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.

12. Thank you for your attention!