English for Tax Administration

1. English for Tax Administration Revision

2. Translate the following into English: • Porezni obveznik • Porezna osnovica • Pravo na očitovanje • Poduzetnička sloboda • Trošarina • Povrat poreza na dodanu vrijednost • Stopa prireza

3. Porezni obveznik - taxpayer • Porezna osnovica – taxable base • Pravo na očitovanje – right to declaration • Poduzetnička sloboda – entrepreneurial freedom • Trošarina – excise duty • Povrat poreza na dodanu vrijednost – VAT refund • Stopa prireza – surtax rate

4. Translate the following into Croatian: • Natural person • Right to appeal • Non-disclosure obligation • Legally binding decision • Real estate transfer tax • Taxable transaction • Taxable activity

5. Natural person – fizička osoba • Right to appeal – pravo na žalbu • Non-disclosure obligation – obveza čuvanja porezne tajne • Legally binding decision – pravno obvezujuća odluka • Real estate transfer tax – porez na promet nekretnina • Taxable transaction – oporezivi pravni posao • Taxable activity – oporeziva djelatnost

6. Complete the text: • The state makes the rules, and the tax a_________ carry out the taxation procedure and control its implementation. Taxpayers are in a s_________ position, although they do have formal and material rights and o___________ with respect to the state. For this reason, it is very important to define in detail all their mutual r___________.

7. The state makes the rules, and the tax authorities carry out the taxation procedure and control its implementation. Taxpayers are in a subordinate position, although they do have formal and material rights and obligations with respect to the state. For this reason, it is very important to define in detail all their mutual relationships.

8. Theactivitiesofmanagingcompaniesandstartingnewones is called E_____________. Thepeopleinvolvedinit are E_________________.

9. Theactivitiesofmanagingcompaniesandstartingnewones is called ENTERPRISE. Thepeopleinvolvedinit are ENTREPRENEURS.

10. Complete the text with the words from the list below: • legal, free, invested, domestic, foreign • Entrepreneurial freedom and a _______ market are the foundations of the Croatian economy. The Republic of Croatia guarantees the same _______ position on the market to all entrepreneurs, both ________ and foreign. The Republic of Croatia also guarantees to ________ investors that they may take their profits and _________ capital out of the country at any time.

11. Entrepreneurial freedom and a free market are the foundations of the Croatian economy. The Republic of Croatia guarantees the same legal position on the market to all entrepreneurs, both domestic and foreign. The Republic of Croatia also guarantees to foreign investors that they may take their profits and invested capital out of the country at any time.

12. The General Tax Law regulates ____________________. • Parties to tax law relations are obliged to act in _____________. • Special taxes on certain products are also called _________. • The tax base for VAT is the sales price of all goods _________ or services _________.

13. The General Tax Law regulates the legal relations of taxpayers and tax authorities.. • Parties to tax law relations are obliged to act in good faith. • Special taxes on certain products are also called excise duties. • The tax base for VAT is the sales price of all goods delivered or services performed.

14. Translate the following into Croatian: • Prior to the issuing of a tax ordinance whereby the rights and obligations of a taxpayer are established, the tax authority must provide the taxpayer with the opportunity to submit a declaration on the facts and circumstances essential to the enactment of this tax ordinance.

15. Prije donošenja poreznog akta kojim se utvrđuju prava i obveze poreznog obveznika, porezno tijelo mora poreznom obvezniku omogućiti očitovanje o činjenicama i okolnostima koje su bitne za donošenje poreznog akta.

16. Translate the following into English: • Ako porezni obveznik dostavi dokumentaciju na stranom jeziku i pismu koje nije u službenoj uporabi poreznog tijela, porezno tijelo određuje rok do kojeg je porezni obveznik dužan dostaviti ovjerovljeni prijevod iste dokumentacije na hrvatski jezik i na latiničnom pismu.

17. If a taxpayer submits documentation in a foreign language and script which are not officially in use by a given tax authority, that tax authority shall determine the deadline by which the taxpayer shall submit a certified translation of said documentation in the Croatian language and in the Latin script.

18. Explain the meaning of the following abbreviations: • PIT • GDP • VAT

19. PIT – personal income tax • GDP – gross domestic product • VAT – value added tax

20. Porezna… • Porezna olakšica • Porezna prijevara • Porezna utaja • Porezna obveza

21. Porezna olakšica – tax benefit • Porezna prijevara – tax fraud • Porezna utaja – tax evasion • Porezna obveza – tax liability

22. Good luck at the exam!