E 11. Pravico imate, da pričakujete, da bomo odgovorni - 11 TAXPAYER RIGHTS - ADM RIGHTS
11. Pravico imate, da pričakujete, da bomo odgovorni - 11 TAXPAYER RIGHTS - ADM RIGHTS
Uvod: 11. Pravico imate, da pričakujete, da bomo odgovorni - 11 TAXPAYER RIGHTS - ADM RIGHTS
V pravici 11.E (načelo, ki zavezuje davčno administracijo do odgovornega ravnanja) je zapisano, da je administracija odgovorna s tem, ko JASNO pojasni plačniku davka vse njegove pravice in obveznosti.
Prav tako se odgovorno ravnanje kaže v poročilih, ki bi jih morala administracija pošiljati v Državni zbor v obliki letnega poročanja, kjer bi morala biti navedeni standardi storitev in doseganje ciljev.
Odgovorno ravnanje zajema tudi spoštovanje temeljnih načel pravne države, kot primeroma načela NE BIS IN IDEM (prepoved dvakratnega odločanja).
Primer: glej načelo NE BIS IN IDEM. Italija je postavila vprašanje pred sodišče EU na temo odločanja v upravnem in kazenskem postopku - istočasno. Glej: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 24 October 2016 — Garlsson Real Estate SA, in liquidation, and Others v Commissione Nazionale per le Società e la Borsa (Consob).(Case C-537/16).
Ne bis in idem drugje (Glej IBFD poročilo):
-Chinese legislation provides strict controls on the frequency of tax audits.
- Italy’s Constitutional Court has upheld the unconstitutionality of the “double track” system, which allowed double prosecution in VAT evasion-related matters.
- Mexico’s Constitutional Court limits tax audits in the same year to cases in which new facts appear.
- Poland’s Ministry of Finance prohibits carrying on an audit for a second time.
- The South African judiciary forbids the tax authority from issuing an additional assessment without notice, as this is constitutionally unsound
Administracija mora biti odgovorna do vseh državljanov.
Administracija mora dati jasne in nedvoumna pojasnila in sicer vnaprej s ciljem, da plačniki v celoti razumejo zakonodajo.
V Italiji je sodišče odločilo, da mora biti poročilo o pregledu izdano tudi v primeru t.i. hitrega pregleda, kar je skladno z načelom odgovornega delovanja davčnega organa (v poročilu pojasni razloge, pravice itd.).
- Italy’s Supreme Court has recently specified that a final audit report (processo verbale di constatazione) shall be issued also in the case of a “short tax inspection” made on the taxpayer’s premises aimed at collecting specific elements of proof.
Kje so sledi izpolnjevanja navedene pravice pri nas?
V Sloveniji imamo sprejet t.i. Etični kodeks Zaposleni v davčni administraciji, kjer je zavedeno, da bodo zaposleni v celoti delovali pregledno, odgovorno in pošteno.
V Kanadi dobi PLAČNIK davkov povračilo, če pooblaščeni uradnik davčne administracije namerno ali nenamerno povzroči nesprejemljivo ravnanje zoper davkoplačevalca, kot primeroma (Canadian Tax Journal, str. 583) „abusive audit“:
1.Določeni inšpektorji delujejo pod vtisom moči in v smislu nedotakljivosti,
2.Če inšpektor predlaga plačilo „pomembnega“ zneska davka, ki ni upravičen oz. določen v zakonu,
3.Če inšpektor „grozi“ s širitvijo pregleda obdobja ali poglobitve pregleda,
4.Če inšpektor nesorazmerno poizveduje pri banki, zaposlenih itd. ter s tem ogroža podjetje.
Kako razumejo pravico do odgovornega ravnanja davčne administracije v Kanadi ?
ou have the right to expect us to be accountable for what we do. When we make a decision about your tax or benefit affairs, we will explain that decision and tell you about your rights and obligations. We are accountable through Parliament to all Canadians. We report to Parliament on our performance and the results we achieve against our service standards.
If you feel we are not being accountable to you for what we do
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.
We are accountable to Canadians for the decisions we make
You can expect that the information we give you is accurate and understandable. We try to explain the laws in language that is plain and clear, to provide our services in both official languages, and to explain the decisions we make.
Contact us if you do not agree with or do not understand a tax assessment, a credit or benefit determination, or any other decision that we have made. We will give you a complete explanation and make any needed changes. For more information, see 4. You have the right to a formal review and a subsequent appeal.
We are accountable to Parliament for the programs and legislation we administer
Each year, the CRA tables its departmental results report and a summary of its corporate business plan in Parliament. The plan sets out the CRA’s objectives for a three‑year period, and the report describes the progress we have made in meeting those objectives. The Auditor General of Canada audits the CRA’s financial statements.
You can get our business plan and departmental results report by going to Corporate reports and information. This webpage also contains information on our internal audits, program evaluations and public opinion research.
We welcome any comments you may have about our departmental results report. If you need more information or want to send us suggestions, you can write to:
Director
Planning and Reporting Division
Agency Strategy and Reporting Directorate
Canada Revenue Agency
555 MacKenzie Avenue
5th Floor, Connaught Building
Ottawa ON K1A 0L5
3184