Title Porezni nadzor Title (english) Tax inspection Author Jasmina Štrbac Mentor Renata Perić (mentor)Committee member Aleksandra Vasilj (predsjednik povjerenstva)Committee member Boris Ljubanović (član povjerenstva)Committee member Renata Perić (član povjerenstva)Granter Josip Juraj Strossmayer University of Osijek Defense date and country 2021-12-14, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Porezni nadzor je postupak utvrđivanja činjenica bitnih za oporezivanje koji provode ovlašteni službenici Porezne uprave, porezni revizori, porezni inspektori i drugi državni službenici ovlašteni za njegovu provedbu kod poreznog obveznika i drugih osoba. Predmet poreznog nadzora je provjera jedna ili više vrsta poreza i/ili doprinosa u jednom ili više razdoblju oporezivanja, provjera odnosa između vlasnika društva i društva kod trgovačkih društava, te kod poduzetnika fizičkih osoba provjera
... More činjenica koje nisu u vezi s obavljanjem djelatnosti. Porezni nadzor mora biti učinkovit i efikasan, a to se postiže dobrom pripremom i detaljnim odrađivanjem pripremnih radnji poreznog nadzora, te pažljivom pripremom činjenične podloge koja je temelj za ispravno utvrđivanje pravilnosti obračunavanja i plaćanja poreza i drugih javnih davanja. Porezni nadzor započinje dostavom obavijesti o poreznom nadzoru poreznom obvezniku, a ukoliko službena osoba procijeni da bi dostavom obavijesti obvezniku prije početka poreznog nadzora bila ugrožena svrha poreznog nadzora, obavijest se ne mora dostaviti. U poreznom nadzoru poreznog obveznika može zastupati punomoćnik, porezni savjetnik, zakonski zastupnik i stručna osoba koja pomaže poreznom obvezniku savjetima i služi mu kao pomagač u postupku ili zastupnik po službenoj dužnosti. Službenicima ovlaštenim za provođenje poreznog nadzora zakonima su dane su brojne ovlasti, ali i prava i obveze. U postupku nadzora ovlaštene osobe moraju se pridržavati normi propisanih etičkim kodeksom koji sadrži pravila dobrog ponašanja državnih službenika prema građanima i u međusobnim odnosima. Porezni obveznik ima pravo zatražiti izuzeće službene osobe koja provodi nadzor. Ukoliko postoje zakonski razlozi za izuzeće, čelnik organizacijske jedinice Poreznog tijela koja obavlja porezni nadzor odlučuje o izuzeću ovlaštene služene osobe koja provodi postupak nadzora zaključkom o izuzeću. Činjenice koje se utvrđuju u poreznom nadzoru porezni obveznik dokazuje davanjem obavijesti, predočavanjem evidencije i vođenjem i predočavanjem poslovnih knjiga, te poslovne dokumentacije i drugih isprava. Činjenice koje se utvrđuju tijekom poreznog nadzora mogu u konačnici povećati ili smanjiti poreznu obvezu ili ukoliko se tijekom postupka nadzora ne utvrde nepravilnosti u obračunu i plaćanju poreza i/ili doprinosa, obveza će ostati nepromijenjena. Temelj za utvrđivanje činjenica za oporezivanje su poslovne knjige koje je porezni obveznik dužan voditi temeljem propisa kojima se uređuje pojedina vrsta poreza. Za fizičke osobe porezna osnovica se procjenjuje kao razlika između primitaka i izdataka poreznog obveznika za privatne potrebe i/ili stečene privatne imovine i prijavljenog dohotka, odnosno dobiti ako se za tu razliku ne može dokazati da je oporezivana. U poreznom nadzoru donose se slijedeći akti; obavijest o poreznom nadzoru, zaključak o poreznom nadzoru, zapisnik o poreznom nadzoru i rješenje o poreznom nadzoru. Prije sastavljanja zapisnika, službena osoba provodi zaključni razgovor sa poreznim obveznikom. Na završnom razgovoru raspravlja se o spornim činjenicama, utvrđuju se zaključci i njegov učinak na utvrđivanje porezne obveze te se donose pravne ocjene. Na rješenje poreznog nadzora može se podnijeti žalba koja odgađa izvršenje rješenja do donošenja rješenja po žalbi. Okončanjem poreznog nadzora rješenjem protiv kojeg nema redovnog pravnog lijeka (žalbe) može se podnijeti izvanredan pravni lijek, zahtjev za obnovu postupka. Protiv rješenja drugog stupnja i protiv drugostupanjskog rješenja i zaključka protiv kojih se u poreznom nadzoru ne može podnijeti žalba može se pokrenuti upravni spor tužbom koju rješavaju Upravni sud i Viši upravni sud Republike Hrvatske. Za porezne prekršaje u poreznom nadzoru radi povrede poreznih propisa predviđene su novčane kazne propisane zakonima koje propisuju pojedine vrste prekršaja. Less Abstract (english) Tax supervision is the process of establishing facts relevant to taxation carried out by authorized officials of the Tax Administration, tax auditors, tax inspectors and other civil servants authorized to conduct it with the taxpayer and other persons. The subject of tax supervision is the verification of one or more types of taxes and / or contributions in one or more tax periods, the verification of relations between company owners and companies in companies, and the verification of
... More facts unrelated to the performance of activities by natural persons. Tax supervision must be efficient and effective, and this is achieved through good preparation and detailed preparation of tax supervision, and careful preparation of the factual basis that is the basis for correctly determining the correctness of calculation and payment of taxes and other public benefits.
Tax supervision begins with the delivery of the notice of tax supervision to the taxpayer, and if the official estimates that the delivery of the notice to the taxpayer before the start of tax supervision would jeopardize the purpose of tax supervision, the notice does not have to be delivered. The taxpayer may be represented in the tax supervision by a proxy, tax advisor, legal representative and an expert who assists the taxpayer with advice and serves him as an assistant in the proceedings or ex officio. Authorized officials authorized to conduct tax supervision have been given numerous powers, but also rights and obligations. In the procedure of supervision, authorized persons must adhere to the norms prescribed by the code of ethics, which contains the rules of good behavior of civil servants towards citizens and in mutual relations. The taxpayer has the right to request the disqualification of the official conducting the supervision. If there are legal reasons for exemption, the head of the organizational unit of the Tax Authority that performs tax supervision decides on the exemption of the authorized official who conducts the supervision procedure with the conclusion on exemption.
The taxpayer proves the facts established in the tax supervision by giving information, presenting records and keeping and presenting business books, as well as business documentation and other documents. The facts established during the tax audit may ultimately increase or decrease the tax liability, or if no irregularities in the calculation and payment of taxes and / or contributions are identified during the audit process, the liability will remain unchanged. The basis for establishing the facts for taxation are the business books that the taxpayer is obliged to keep on the basis of regulations governing a particular type of tax. For natural persons, the tax base is estimated as the difference between the taxpayer's receipts and expenditures for private needs and / or acquired private property and declared income, ie profit if it cannot be proven that it is taxed. The following acts are adopted in tax supervision; tax supervision notice, conclusion on tax supervision, record on tax supervision and decision on tax supervision. Before drawing up the minutes, the official conducts a concluding interview with the taxpayer. At the final interview, the disputable facts are discussed, the conclusions and its effect on the determination of the tax liability are determined, and legal assessments are made. An appeal may be filed against the decision of the tax supervision, which postpones the execution of the decision until the decision on the appeal is made. Upon termination of tax supervision, an extraordinary legal remedy, a request for reopening of the procedure, may be filed by a decision against which there is no regular legal remedy (appeal). An administrative dispute may be initiated against a decision of the second instance and against a second-instance decision and a conclusion against which an appeal cannot be filed in tax supervision by a lawsuit resolved by the Administrative Court and the Higher Administrative Court of the Republic of Croatia. For tax offenses in tax supervision due to violation of tax regulations, fines prescribed by the laws prescribing certain types of offenses are envisaged. Less Keywords
Porezni nadzor
činjenice bitne za oporezivanje
porezni obveznik
zapisnik o poreznom nadzoru
porezna nagodba
Keywords (english)
Tax supervision
fact relevant to taxation
taxpayer
tax supervision report
tax settlement
Language croatian URN:NBN urn:nbn:hr:132:704088 Study programme Title: Public Administration Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2022-02-21 13:53:05
