English for Tax Administration

Revision

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

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

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

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

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___________.

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.

The activities of managing companies and starting new ones is called E_____________. The people involved in it are E_________________.

The activities of managing companies and starting new ones is called ENTERPRISE. The people involved in it are ENTREPRENEURS.

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.

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.

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 _________.

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.

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.

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.

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.

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.

Explain the meaning of the following abbreviations: PIT GDP VAT

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

Porezna…

Porezna olakšica Porezna prijevara Porezna utaja Porezna obveza

Porezna olakšica – tax benefit Porezna prijevara – tax fraud Porezna utaja – tax evasion Porezna obveza – tax liability

Good luck at the exam!