1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Wed 11:00-12:00
Session 5

2. Today’s Session Revision of the last session
The Principles of Taxation

3. Revision of the last session

4. Answer the questions Name the four purposes of taxation.
Explain each purpose in one sentence.
Who are taxation subjects?
What rights and obligations do they have?

5. The General Tax Law
Unit 1

6. The Principles
Read the first four principles and retell them in your own words
Do the same with the remaining six principles (p. 2)
Prepare a translation of the principles

7. Protection of Human Rights
Do Vocabulary Practice – exercise 1
Translate the paragraph

8. Taxable base Do exercise 2. on page 3 Translate the paragraph
the tax authority will make an ESTIMATE if the taxpayer:
fails to provide proper books or records required by the law
cannot prove the authenticity of the data submitted
refuses to take part in or impedes the taxation procedure

9. Tax Return (porezna prijava)
a formal statement on a required legal form showing taxable income, allowable deductions and exemptions, and the computation of the tax due*
a form on which a taxpayer makes an annual statement of income and personal circumstances, used by the tax authorities to assess liability for tax**
NB: not to be confused with TAX REFUND
Translate the definition!
*definition by Merriam-Webster’s Dictionary
**definition by Oxford Dictionary

10. Tax Rights and Obligations
cease by:
payment
refund
compensation
write-off
statute of limitations
In pairs, try to work out the meanings of the above.

11. Tax Rights and Obligations
payment
settling of tax to be paid
refund
tax authority refunds any overpaid tax or tax paid that should not have been paid at all
compensation
offsetting of a tax debt by settling other public debts instead of receiving a tax refund
write-off
if tax could not be collected even by way of forcible payment
statute of limitations
a tax debt becomes obsolete

12. Principles of Taxation
Unit 2

13. Principles of Taxation
study the vocabulary on the following two slides and try to come up with an explanation and/or translation

14. Principles of Taxation
to ensue from sth
diligence
to file (a tax return)
submit (a document)
a certified translation
stipulated
at sbd’s expense
tax ordinance

15. Principles of Taxation
to ensue from sth – proizlaziti iz nečega
diligence – pozornost, marljivost
to file (a tax return) – predati (poreznu prijavu)
submit (a document) – predati, dostaviti
a certified translation – ovjereni prijevod
stipulated – propisan
at sbd’s expense – na nečiji račun
tax ordinance – porezni akt

16. Principles of Taxation
to disclose (information)
to obtain sth
designation
to deem (e.g. a provision violated)
to derive a benefit
tax liability
to rescind
a sham transaction
a concealed transaction

17. Principles of Taxation
to disclose (information) – otkriti
to obtain sth – dobiti, steći nešto
designation – oznaka
to deem (e.g. a provision violated) – smatrati (odredbu prekršenom)
to derive a benefit – ostvariti korist
tax liability – porezna obveza
to rescind – poništiti
a sham transaction – prividan, lažan pravni posao
a concealed transaction – prikriveni pravni posao

18. Principles of taxation
In pairs, prepare a translation of Articles 5 to 11 of the General Tax Act presented in the book (pp. 4-6)

19. Thank you for your attention!