D 10. Stroški davčnega postopka - 10 TAXPAYER RIGHTS (Cost of the procedures) - ADM. RIGHTS
10. Stroški davčnega postopka - 10 TAXPAYER RIGHTS - ADM. RIGHTS
Uvod: 10. Stroški davčnega postopka - 10 TAXPAYER RIGHTS - ADM. RIGHTS
Kaj bi se moral zavezati davčni organ v demokratični državi, v zvezi s stroški postopka (spodnje je navedeno v KANADSKI davčni upravi) ?
Zavedamo se, da moramo Vaš čas, trud in stroške zmanjšati, ko se boste morali uskladiti z davčno zakonodajo in zakonodajo, ki jo izvajamo. Hkrati imamo dolžnost varovanja davčne osnove SLOVENIJE z zagotavljanjem najvišje možne stopnje upoštevanja davkov. Verjamemo, da bo večina posameznikov in podjetij, ki imajo priložnost, informacije in orodja, prostovoljno spoštovala zakon.
Finančna uprava se bo potrudila, da bo, skladno z načelom prostovoljne davčne privolitve, izvajala postopke na način, da bodo za Vas najugodnejši, tudi na naslednje načine:
Kako rešujejo druge države načelo proporcionalnosti (kar je povezano tudi s stroški postopkov) pri zahtevanju podatkov zavezancev?
Principle of proportionality
– Canadian courts have overruled the general powers of the tax administration to have unrestricted access to the tax accrual working papers of the taxpayer.
- Serbia has regulated proportionality in tax matters in line with the doctrine of the ECHR. Audits are based on risk assessment and are proportionate to the estimated risk.
- The Serbian tax authority is bound to collect information that is in the possession of other state authorities by itself.
- Spain’s tax administration has proposed to adopt measures to require taxpayers to file all transactions that may lead to double non-taxation, with no standards for qualification of such operations.
- Turkey has enacted legislation limiting the powers of the tax administration in tax audits.
Kako razumejo načelo v kanadski davčni upravi?
We recognize the need to minimize the time, effort, and costs you have to incur to comply with the tax and benefit legislation we administer. At the same time, we have a duty to protect Canada’s tax base by ensuring the highest possible level of tax compliance.
We believe that most individuals and businesses, given the opportunity, information, and tools, will voluntarily comply with the law. To promote this type of voluntary compliance, we try to make your dealings with us as straightforward and as convenient as possible by:
- offering services through multiple channels including the Internet, telephone, and mail
- being practical in our interactions with you by reducing and simplifying, whenever possible and appropriate, the work, time, and effort you devote to preparing your taxes
- improving how and when we communicate with you
- streamlining our internal processes
If you feel we have not upheld your right to have the costs of compliance taken into account when administrating tax legislation
We want you to let us know. You can do so by using the CRA Service Complaint process. To find out how to send a service complaint, see 9. You have the right to lodge a service complaint and to be provided with an explanation of our findings.
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