D 8.Pravica do KONSISTENTNE UPORABE DAVČNIH ZAKONOV - 8 TAXPAYER RIGHTS - ADM RIGHTS
8.Pravica do KONSISTENTNE UPORABE DAVČNIH ZAKONOV - 8 TAXPAYER RIGHTS - ADM RIGHTS
UVOD: D 8.Pravica do KONSISTENTNE UPORABE DAVČNIH ZAKONOV - 8 TAXPAYER RIGHTS - ADM RIGHTS
Plačniki davkov imajo pravico do konsistentne uporabe davčnih zakonov ter tudi do upoštevanja posebnih okoliščin v davčnih postopkih.
Gre za pravico, kjer vsak plačnik, v pogojih enakopravne obravnave, dobi odločbo o plačilu pravilno odmerjenega davka. Davčni organ mora upoštevati vse posebne okoliščine s ciljem, da se navedene okoliščine, skladno z zakonom, tudi upoštevajo.
Davčni organ bi moral (če bi v Sloveniji uvedli KODEKS za plačnike davkov)izvajati naslednje ukrepe: oz. bi :
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- Izvajal analize pogostih napak plačnikov davkov in izvedel ukrepe za odpravo napak..
- Izobraževal svoje zaposlene osebe.
- Izdajal tehnična navodila.
- Preverjal pravilnost svojih navodil.
Od davčnega organa morate pričakovati, da Vas bo obveščali ali zakon ne izvajate konsistentno. Imate pravico do odgovora in pritožbe, če menite, da zakoni niso uporabljeni konsistentno. V kolikor z odgovorom ne boste zadovoljni, imate pravico, da načelo uveljavite na SODIŠČU.
V Sloveniji nimamo neodvisnega organa (Varuha za pravice plačnikov davkov), ki bi presojal izvajanje zgornjih ukrepov. Mogoče pa je zaključiti, da FURS ne objavlja svojih navodil, kar dejansko onemogoča tudi presojo stroke, ali so ukrepi skladni z zakoni.
Kako razumejo pravico v Kanadi?
It is your right to have us apply the law consistently so everyone gets their entitlements and pays the right amount. We will take your particular circumstances into account as allowed by law.
Accuracy and consistency are essential in the administration of tax legislation. We take a number of measures to make sure that we administer legislation in a consistent manner across the country. These measures include:
- systematically analyzing the most common errors made by taxpayers and taking steps to prevent them
- training our employees
- issuing technical directives
- reviewing our technical publications for accuracy
If we have not applied the law consistently or correctly in your situation
You should talk to us. If you still disagree with our decision after talking to us, you have the right to ask for a formal review of your file and to then have our decision reviewed by a court.
To find out on how to ask for a formal review under the legislation we administer, see 4. You have the right to a formal review and a subsequent appeal.
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