D12. Pravica pomoči oz. odlog plačila kazni v izrednih okoliščinah - 12 TAXPAYER RIGHTS - ADM RIGHTS
12. Pravica pomoči oz. odlog plačila kazni v izrednih okoliščinah - 12 TAXPAYER RIGHTS - ADM RIGHTS
Uvod: 12. Pravica pomoči oz. odlog plačila kazni v izrednih okoliščinah - 12 TAXPAYER RIGHTS - ADM RIGHTS
Ta pravica pomeni, da bi morala Finančna uprava obravnavali vašo zahtevo npr. o ne-kaznovanju in stroškov obresti, če bi Vam izvržba zaradi okoliščin, ki so izven vaše KONTROLE oz. nadzora, lahko povzročile nepopravljive posledice.
V Sloveniji nimamo neodvisnega organa, ki bi presojal zgornjo pravico.
Organ mora upoštevati načelo ne bis in idem v postopkih kaznovanja v primerih, ko je zadeva obravnavana tudi v kazenskih zadevah.
V Kanadi razumejo načelo na naslednji način:
This right means that we will consider your request to waive or cancel all or part of any penalty and interest charges, if you were prevented from complying with your tax obligations because of circumstances beyond your control.
Cancel or waive penalties or interest
The CRA administers legislation, commonly called the taxpayer relief provisions, that gives the CRA discretion to cancel or waive penalties or interest when taxpayers are unable to meet their tax obligations due to circumstances beyond their control.
The CRA’s discretion to grant relief is limited to any period that ended within 10 calendar years before the year in which a request is made.
For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2019 must relate to a penalty for a tax year or fiscal period ending in 2009 or later.
For interest on a balance owing for any tax year or fiscal period, the CRA will consider only the amounts that accumulated during the 10 calendar years before the year in which you make your request. For example, your request made in 2019 must relate to interest that accumulated in 2009 or later.
To make a request, fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest. For more information about relief from penalties or interest and how to submit your request, go to Taxpayer relief provisions.
Na POLJSKEM imajo ureditev. po kateri lahko NOTARJI v določenih primerih dokazujejo "nedolžnost" v postopkih prekrškov v davčnih zadevah
Simultaneously, the 2016 Polish Civil Law Transactions Act (PCC) established a presumption of guilt as a standard for certain withholding tax penalties. 255 Previously, notaries were subject to tax liability for any errors in withholding the taxes ruled in the PCC, for not withholding the tax in a proper amount when acting as withholding agents while authenticating a civil law transaction as objective accountability. Pursuant to the new PCC, a notary may prove his innocence, which is certainly a sort of improvement in the withholding agent’s situation. 256 Also, regarding proportionality, Polish legislation raised penalties for VAT-related “invoice offences” and introduced new criminal offences in the Criminal Code, where the highest penalty for forgery of an invoice can reach 25 years of imprisonment. 257
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