New electronic services of the Tax Administration

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.

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.

Vocabulary

Tax return – porezna prijava Tax refund – povrat poreza Tax accounts – porezno

knjigovodstvo Tax liability – porezna obveza Seizure of assets - ovrha

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

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.

New intermediate VAT rate

Translate the text 2014: New intermediate VAT rate, new laws on consumer credits, lenders (handout)

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

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)

Purpose

To modernise the operation of the Tax Administration

To enable costumers to submit tax registration via the Internet

Advantages

Time-saving Reduced expenses Services are free of charge

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

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

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

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?

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

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

Word formation

Complete the table on p. 20!

VERB NOUN ADJECTIVE

submit  submission submissible 

receive  receipt  receivable

utilise  utilization  useful

suceed   success successful

distribute  distribution  distributional

Thank you for your attention!