New electronic services of the Tax Administration.
-
Upload
rhoda-heath -
Category
Documents
-
view
214 -
download
0
Transcript of New electronic services of the Tax Administration.
![Page 1: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/1.jpg)
New electronic services of the Tax Administration
![Page 2: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/2.jpg)
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.
![Page 3: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/3.jpg)
Duties of the Tax Administration
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 tax base and tax liability Carrying out inspection supervision Conducting the seizure of assets in order to collect taxesetc.
![Page 4: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/4.jpg)
Vocabulary
Tax return – porezna prijava Tax refund – povrat poreza Tax accounts – porezno
knjigovodstvo Tax liability – porezna obveza Seizure of assets - ovrha
![Page 5: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/5.jpg)
The e-VAT project
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
![Page 6: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/6.jpg)
VAT
In 2012 the Croatian Parliament has enacted amendments to the tax legislation, amongst which were amendments to the Value Added Tax (VAT) Law.
Amendments to the VAT Law increased the standard VAT rate from 23% to 25% as of 1 March 2012.
![Page 7: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/7.jpg)
New intermediate VAT rate
Translate the text 2014: New intermediate VAT rate, new laws on consumer credits, lenders (handout)
![Page 8: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/8.jpg)
Vocabulary
To usher – uvesti Intermediate rate – međustopa State subsidy – državna subvencija Water supply – isporuka vode Periodicals - časopisi Consumer Credit Act – Zakon o
potrošačkom kreditiranju Incentive – poticaj Installment – ulog, rata, obrok
![Page 9: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/9.jpg)
The e-Taxes project
Two new electronic services (apart from e-VAT):
The Electronic Tax Book Keeping Card
e-ID (enables the users to submit electronically their records of receipts from dependent labour)
![Page 10: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/10.jpg)
Purpose
To modernise the operation of the Tax Administration
To enable costumers to submit tax registration via the Internet
![Page 11: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/11.jpg)
Advantages
Time-saving Reduced expenses Services are free of charge
![Page 12: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/12.jpg)
Requirements for usage
In order to use the services, individuals must acquire a digital FINA certificate (digital signature) or a Smart Card (e-Card) and an e-Taxes package which is available at all Tax Administration offices for free
![Page 13: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/13.jpg)
The e-Croatia programme
One of the main tasks is to create favourable conditions for the development of electronic business
The Law on Electronic Signatures was passed in January 2002
The Law on Electronic Commerce in November 2003
![Page 14: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/14.jpg)
What is e-Government?
e-Government is the use of information and communication technologies, particularly the Internet, as a tool to achieve a better government
It enables better policy outcomes, higher quality services and greater engagement with citizens
![Page 15: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/15.jpg)
New Electronic Services of the Tax Administration
Read the text on p. 19 and answer the following questions:
What are main tasks of the e-Croatia programme?
Which services are available? What is necessary in order to use e-
VAT services?
![Page 16: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/16.jpg)
Find English translations of the following:
evidencija primitaka od nesamostalnog rada
predati poreznu prijavu preko interneta elektroničko poslovanje dostava podataka o periodičnom
obračunu PDV-a određeno obračunsko razdoblje službeno potvrđeni elektronički potpis
![Page 17: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/17.jpg)
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
![Page 18: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/18.jpg)
Word formation
Complete the table on p. 20!
![Page 19: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/19.jpg)
VERB NOUN ADJECTIVE
submit submission submissible
receive receipt receivable
utilise utilization useful
suceed success successful
distribute distribution distributional
![Page 20: New electronic services of the Tax Administration.](https://reader036.fdocuments.in/reader036/viewer/2022082712/56649e265503460f94b15e0b/html5/thumbnails/20.jpg)
Thank you for your attention!