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English for Tax Administration 2. Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic @ gmail.com Session 9, 13 May 2014. Final revision. Translate into Croatian. tax authority personal allowance tax liability credit transaction
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English for TaxAdministration 2 Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic@gmail.com Session9, 13 May 2014
TranslateintoCroatian • taxauthority • personal allowance • taxliability • credit transaction • corporateincometax • customsclearance • inputtax • second home tax • to levytax • to assesstax
TranslateintoCroatian • taxauthority – porezno tijelo • personal allowance – osobni odbitak • taxliability – porezna obveza • credit transaction - uplata • corporateincometax – porez na dobit • customsclearance – carinski postupak, carinjenje • inputtax - pretporez • second home tax – porez na kuće za odmor • to levytax – ubirati porez • to assesstax – razrezati, obračunati porez
Translate intoEnglish • prirez • premija osiguranja motornih vozila • porezna osnovica • predati poreznu prijavu • fizička osoba • osnovna stopa PDV-a • oročenje • podići novac • stanje računa
Translate intoEnglish • prirez – local surtax • premija osiguranja motornih vozila – car insurance premium • porezna osnovica – taxable base • predati poreznu prijavu – file a tax return • fizička osoba – natural person • osnovna stopa PDV-a – standard VAT rate • oročenje – termdeposit • podići novac – withdraw/takeout money • stanje računa – accountbalance
Complete the sentences 1 DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – DEBT COST – PROCESSING – BRACKET – FREELANCE • Tax officers may not .......information obtained during the taxation ....... . • A tax ....... can be enforced by ....... of property. Ifit cannot be enforced in any way, itis ....... . • On reimportation of goods, VAT is charged on the increase in the value obtained by ....... . • Personal income tax is charged according to several tax ....... . It is payable on all income, whether gained through dependent labour or ....... work.
Complete the sentences 1 DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – LIEN COST – PROCESSING – BRACKET – FREELANCE • Tax officers may not DISCLOSE information obtained during the taxation PROCEDURE. • A taxDEBTcan be enforced by SEIZURE of property. Ifit cannot be enforced in any way, itis WRITTEN OFF. • On reimportation of goods, VAT is charged on the increase in the value obtained by PROCESSING. • Personal income tax is charged according to several tax BRACKETS. It is payable on all income, whether gained through dependent labour or FREELANCE work. Translate into Croatian!
Complete the sentences 1 • Porezni službenici ne smiju objaviti informacije dobivene tijekom poreznog postupka. • Porezna se ovrha može provesti zaplijenom imovine. Ako se ne može naplatiti na bilo koji drugi način, porezni dug se otpisuje. • Pri ponovnom uvozu robe, PDV se naplaćuje na porast vrijednosti robe koji je nastao obradom. • Porez na dohodak naplaćuje se prema nekoliko poreznih razreda. Plaća se na ukupan dohodak, bez obzira da li je stečen nesamostalnim radom ili honorarnim poslom.