Transcript The General Tax Law [2,28 MiB]

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General Tax Law was applicable from 1
January 2003
On 1 January 2009, a new General Tax Act
(GTA) came into force.
It was amended in 2012
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The reason for introducing the new act was to
provide more precise definitions of certain
legal concepts in order to improve the
application of taxation procedures and thus
ensure better protection of taxpayers’ rights.
Moreover, thanks to the new act, the Croatian
tax legislation complies with the European
one, particularly as concerns the
administrative cooperation and exchange of
information among the EU Member States.
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The General Tax Law regulates the legal
relations of taxpayers and tax authorities that
are common to all taxes
It does so:
systematically (sustavno),
integrally (cjelovito) and
uniformly (na jedinstven način)
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Taxpayers and the state
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Taxpayers are all natural and legal persons
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Natural person – fizička osoba
Legal (artificial) person – prava osoba
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Not equal – the state makes the rules and
taxpayers are in a subordinate position
Taxpayers have obligations with respect to
the state, but they also have formal and
material rights
Main tasks:
- to carry out the taxation procedure (voditi
porezni postupak)
- to control its implementation (kontrolirati
njegovu provedbu)
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Lawfulness
The application of tax provisions
Objectivity
Right to appeal
The keeping of books and records
Evidence
Auditing
Good faith of all participants of the tax procedure
Use of standard language and writing
Economic approach
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Lawfulness - zakonitost
The application of tax provisions – primjena poreznih
propisa
Objectivity - objektivnost
Right to appeal – pravo na žalbu
The keeping of books and records – vođenje knjiga i
evidencije
Evidence - dokazivanje
Auditing – inspekcijski nadzor (revizija)
Good faith of all participants of the tax procedure –
postupanje u dobroj vjeri svih sudionika poreznopravnog odnosa
Use of standard language and writing – upotreba
službenog jezika i pisma
Economic approach – gospodarstveni pristup
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Those who are involved in the relationship
covered by the tax law are obliged to respect
all legal rules
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In the taxation procedure, the tax rules that
were in force at the time of the occurrence of
the fact on which the taxation is based will be
applied.
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During the taxation process, the tax
authorities establish the facts objectively and
conscientiously, irrespective of whether they
tend to be to the benefit or the detriment of
the taxpayer.
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A taxpayer can file complaints against tax
instruments.
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The taxpayer is obliged to keep records in
accordance with the current book-keeping
regulations.
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Both the taxpayer and the tax authority have
to prove the facts in the tax procedure.
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Auditing is carried out with respect to both
small and large taxpayers.
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All participants are obliged to behave
properly, with good intentions, cooperatively
and conscientiously.
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Taxation facts are established according to
their economic importance, which means that
every acquisition of some income is taxed,
irrespective of whether this is a legal or an
illegal business.
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1. Find the appropriate subtitle for each
paragraph:
The right to be informed
Protection of human dignity
The right to response
Protection of confidentiality of data and
privacy
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The law also enshrines the protection of human rights such as:
___________________________________: taxpayers have the ability and the right
to speak their mind about all the essential facts related to the adoption of
any decision (ruling or judgement) before that decision is made.
___________________________________: the taxpayer is bound to give the tax
authority the truthful data that are essential in the taxation procedure, and
the tax authority is bound to preserve the confidential data in the interest of
the taxpayer. In this manner, the privacy of the taxpayer is protected. If the
taxpayer renounces in writing the right to the protection of privacy, these
data can be announced in public.
___________________________________: in the tax procedure, tax authorities
may not threaten the reputation, dignity or honour of the taxpayer.
___________________________________: the tax authority may not use forcible
payment methods (by seizure, for example) to take away the source of
information for the taxpayer.
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The law also enshrines the protection of human rights such as:
The right to response: taxpayers have the ability and the right to speak their
mind about all the essential facts related to the adoption of any decision
(ruling or judgement) before that decision is made.
Protection of confidentiality of data and privacy: the taxpayer is bound to
give the tax authority the truthful data that are essential in the taxation
procedure, and the tax authority is bound to preserve the confidential data in
the interest of the taxpayer. In this manner, the privacy of the taxpayer is
protected. If the taxpayer renounces in writing the right to the protection of
privacy, these data can be announced in public.
Protection of human dignity: in the tax procedure, tax authorities may not
threaten the reputation, dignity or honour of the taxpayer.
The right to be informed: the tax authority may not use forcible payment
methods (by seizure, for example) to take away the source of information for
the taxpayer.
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To keep books/records
To apply rules/laws
To file a complaint (against)
To prove the facts in the tax procedure
To the benefit of v. to the detriment of the
taxpayer
To be in force