Title Zastara poreznog duga i generirani sistemski broj Title (english) Obsolecence of tax debt and generated system number Author Romana Kišiček Mentor Renata Perić (mentor)Committee member Aleksandra Vasilj (predsjednik povjerenstva)Committee member Boris Ljubanović (član povjerenstva)Committee member Renata Perić (član povjerenstva)Granter Josip Juraj Strossmayer University of Osijek Defense date and country 2021-12-16, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Poznavanje instituta porezne zastare i odlučivanje o zastari prava na naplatu poreznog duga izuzetno je kompleksna i opširna.
Zastara u poreznom djelu definirana je Općim poreznim zakonom kao posebnim propisom (lat. lex specialis), dok su sama zastara i rokovi definirani Zakonom o obveznim odnosima (lat. lex generalis). Institut porezne zastare prošao je nekoliko faza reorganizacija i reforma poreznog sustava. S obzirom da su reorganizacijom porezne uprave iz 2015.godine svi procesi naplate i ovrhe izmijenjeni i stavljeni u isključivu nadležnost Područnih ureda, kao i 2017. godine od kada Porezna uprava treba paziti na zastaru i po službenoj dužnosti sam institut zastare postao je još zahtjevniji. Kako bi se olakšalo provođenje otpisa po službenoj dužnosti Porezna uprava svake godine za dugove za koje je s 1.siječnja nastupila zastara prava na naplatu provodi godišnji sistemski otpis istovremeno za sve porezne dužnike koji nisu isključeni. Jedan od važnijih odluka porezne reforme koja je na snazi od 01.01.2017.godine je da Porezna uprava više ne može naplaćivati dug za koji je nastupila zastara prava na naplatu kako je bilo do tada kada se smatralo da porezni dužnik dobrovoljno nakon nastupa zastare plaća svoj dug. Ovdje se ovom izmjenom postupak zastare prava na naplatu učinio efikasnijim, kao i onemogućio zlouporabu instituta zastare kao namjerno izbjegavanje ispunjavanja obveza plaćanja poreza, ali i poreznom obvezniku olakšalo ostvarenje prava koja zbog neznanja nije ostvario, ali se omogućilo i detaljnije i konkretnije određivanje proračunskih prihoda, u smislu što boljeg upravljanja javnim financijama. U ovom završnom radu bit će pojašnjen sam pojam zastare, kada počinje teći, rokovi u kojima nastupa, obrazložiti važnost zastoja zastare, osvrnut ćemo se na ukinuti relativni i apsolutni rok zastare, važnost godišnjeg sistemskog otpisa u ažurnosti i olakšavanju utvrđivanja naplate, postupak donošenje rješenja, službenih bilješki, ali ćemo se osvrnuti i na generirani sistemski broj kojim će biti olakšano praćenje duga, ali i kamata koji su osigurani založnim pravom.
Abstract (english) Knowledge of the institute of tax statute of limitations and deciding on the statute of limitations for the right to collect tax debt is extremely complex and extensive. The statute of limitations in the tax part is defined by the General Tax Act as a special regulation (lat. Lex specialis), while the statute of limitations and deadlines are defined by the Law on Obligations (lat. Lex generalis). The institute of tax statute of limitations has gone through several phases of reorganization and reform of the tax system. Considering that with the reorganization of the Tax Administration in 2015, all collection and enforcement processes were changed and placed in the exclusive competence of the Regional Offices, as well as in 2017, when the Tax Administration should pay attention to the statute of limitations and ex officio the statute of limitations became even more demanding. In order to facilitate the implementation of ex officio write-offs, the Tax Administration conducts an annual systemic write-off at the same time for all tax debtors who are not excluded for debts for which the collection right has expired on 1 January. One of the most important decisions of the tax reform in force since January 1, 2017 is that the Tax Administration can no longer collect the debt for which the statute of limitations for collection has expired, as it was until the tax debtor was considered to pay voluntarily after the statute of limitations debt. Here, with this change, the statute of limitations for the collection right became more efficient, as well as prevented the abuse of the statute of limitations as a deliberate avoidance of tax obligations, but also facilitated the taxpayer's exercise of rights which he did not exercise due to ignorance, but also enabled more detailed and concrete budget revenues. in terms of better public finance management.
In this final paper, the notion of statute of limitations will be explained, when it starts to run, deadlines in which it occurs, explain the importance of statute of limitations, we will look at the abolition of relative and absolute statute of limitations, the importance of annual system write-off. , official notes, but we will also look at the generated system number which will facilitate the tracking of debt, but also interest provided by the lien.
Keywords
zastara
rokovi zastare
službena bilješka
generirani sistemski broj
Keywords (english)
statute of limitations
statute of limitations
official note
generated system number
Language croatian URN:NBN urn:nbn:hr:132:604123 Study programme Title: Public Administration Type of resource Text File origin Born digital Access conditions Access restricted to students and staff of home institution Terms of use Created on 2022-02-21 08:19:07
