D 4. Pravica do formalnega pregleda in naknadne pritožbe- D.4 TAXPAYER RIGHTS - ADMINISTRATIVE RIGHTS
D 4. Pravica do Formalnega pregleda in naknadne pritožbe- D. 4 TAXPAYER RIGHTS - ADMINISTRATIVE RIGHTS
D 4. Pravica do Formalnega pregleda in naknadne pritožbe- 4 TAXPAYER RIGHTS - ADMINISTRATIVE RIGHTS
Ta pravica (pravica do formalnega pregleda in naknadne pritožbe) pomeni, da ste upravičeni do formalnega pregleda vaše ZADEVE, če verjamete, da niso bile upoštevane VAŠE pravice, določene v zakonu ali če tega niste mogli z nami se dogovorite o davčni ali kazenski zadevi (prekrški).
Kaj bi se morala zavezati v KODEKSU PRAVIC PLAČNIKOV DAVKOV slovenski davčni organ?
Pričakujete, da se bomo z vami obnašali vljudno in premišljeno tudi kadar prosite za informacije ali organiziramo sestanke z nami in v postopkih nadzora. Integriteta, strokovnost, spoštovanje in sodelovanje so naše temeljne vrednote in odražajo naše zavezo, da vam bomo zagotovili najboljšo možno storitev. Od nas lahko pričakujete tudi upoštevanje posebnih okoliščin, kar je del postopka izdelave nepristranske odločitve, po zakonu. Nato bomo razložili svojo odločitev in Vas obvestili o svojih pravicah in obveznostih, v zvezi s to odločbo.
V Sloveniji ni postopka, kjer bi neodvisen organ (npr. Varuh za pravice plačnikov davkov) lahko uspešno preverjal upoštevanje KODEKSA zaposlenih v Finančni upravi. posledično pa stranka ne more dejansko uveljaviti pravice, da se KODEKS dejansko uveljavi.
Kje se izrazi navedena pravica? Davčni organ bi moral sleherno zadevo preveriti pred izdajo odločbe, vsako pritožbo bi moral obravnavati resno (in po potrebi dopolniti odločbo, jo sam odpraviti itd..), drugostopenjski organ bi moral meritorno odločati tudi sam (pa žal ne), moral bi izvesti tudi sam določene dokaze itd., ....
Pojasnilo načela v primeru Kanade (kako razumejo zasebnost v Kanadi):
This right means that you are entitled to a formal review of your file, if you believe you have not received your full entitlements under the law or if you have not been able to reach an agreement with us on a tax or penalty matter.
Speak to us if you disagree with one of our decisions
Disagreements can be caused by a lack of information or by simple miscommunication. Before you send an objection or appeal a CRA decision, contact us to obtain an explanation of your notice. Also, if you have a new or additional information, you can request an adjustment. However, talking to us will not delay the deadline for sending an objection or an appeal.
Interest charges will continue to accumulate during this period. In circumstances that are specified in legislation, such as when an amount is in jeopardy, the CRA can take collection action even though an objection or an appeal has been sent.
After talking to us, you may not be satisfied with our explanation, or you may think we have misinterpreted the facts or we have not applied the law correctly. If you find yourself in one of these situations, you have a legislated right to object, appeal, or request a second–level review of your concern. Objections, appeals, and reviews may deal with such things as:
- income tax assessments and reassessments
- Canada Pension Plan and Employment Insurance assessments and rulings
- goods and services tax/harmonized sales tax (GST/HST) assessments and reassessments
- determinations and re-determinations of the GST/HST credit, the Canada Child Benefit and the Universal Child Care Benefit
- taxpayer relief requests and voluntary disclosures.
For more information about what to do in specific situations and to find out how to send an objection or an appeal, or to ask for a second–level review, go to Complaints and disputes or contact us.
To make sure our review processes are impartial
Officers at the CRA are responsible for carrying out complete, professional, and impartial reviews of disputes. Such disputes can arise as a result of administrative decisions, assessments of income tax, excise tax, GST/HST, Canada Pension Plan and Employment Insurance rulings and assessments, and assessments under the Air Travellers Security Charge Act and the Softwood Lumber Products Export Charge Act, 2006.
The officer responsible for handling your file will not have been involved with the original decision under dispute. This independent review will involve the following:
- applying acts administered by the CRA and reviewing CRA policies
- considering your point of view
- when necessary, asking for a technical opinion from CRA experts or from the Department of Justice Canada
The officer assigned to your file will conduct a preliminary review of the facts and issues relevant to your situation. As part of this review, you or your authorized representative may be contacted to discuss the issues in dispute and to get more documents and details. You will also be offered copies of material the CRA is relying on to support its position. The officer will then consider the information and make a decision.
If you are not satisfied with the decision reached by the officer, you can appeal or seek a judicial review of that decision from the appropriate court or, for certain matters, to the Canadian International Trade Tribunal.
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