Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 Session 9, 13 May 2014
tax authority personal allowance tax liability credit transaction corporate income tax customs clearance input tax second home tax to levy tax to assess tax
tax authority – porezno tijelo personal allowance – osobni odbitak tax liability – porezna obveza credit transaction - uplata corporate income tax – porez na dobit customs clearance – carinski postupak, carinjenje input tax - pretporez second home tax – porez na kuće za odmor to levy tax – ubirati porez to assess tax – razrezati, obračunati porez
prirez premija osiguranja motornih vozila porezna osnovica predati poreznu prijavu fizička osoba osnovna stopa PDV-a oročenje podići novac stanje računa
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 – term deposit podići novac – withdraw/take out money stanje računa – account balance
DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – DEBT COST – PROCESSING – BRACKET – FREELANCE 1. Tax officers may not information obtained during the taxation A tax can be enforced by of property. If it cannot be enforced in any way, it is 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.
DISCLOSE – SEIZURE – PROCEDURE – WRITE OFF – LIEN COST – PROCESSING – BRACKET – FREELANCE 1. Tax officers may not DISCLOSE information obtained during the taxation PROCEDURE. 2. A tax DEBT can be enforced by SEIZURE of property. If it cannot be enforced in any way, it is WRITTEN OFF. 3. On reimportation of goods, VAT is charged on the increase in the value obtained by PROCESSING. 4. 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!
1. Porezni službenici ne smiju objaviti informacije dobivene tijekom poreznog postupka. 2. Porezna se ovrha može provesti zaplijenom imovine. Ako se ne može naplatiti na bilo koji drugi način, porezni dug se otpisuje. 3. Pri ponovnom uvozu robe, PDV se naplaćuje na porast vrijednosti robe koji je nastao obradom. 4. 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.
Thank you for your attention!