Načini odloga plačila davčnih zavezancev v sloveniji

Raner, Klarisa

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Title:	Načini odloga plačila davčnih zavezancev v sloveniji
Authors:	ID Raner, Klarisa (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UN_Raner_Klarisa_2018.pdf (718,74 KB) MD5: 0112966076F95F4D21696E34D73A2308 PID: 20.500.12556/dkum/ca16ab69-19bb-4ca2-a3f1-83f5afea95ae
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Po Zakonu o davčnem postopku lahko davčni organ dovoli fizičnim osebam odpis, delni odpis ali odlog plačila davka, če bi se s plačilom davčne obveznosti lahko ogrozilo preživljanje davčnega zavezanca in njegovih družinskih članov. Obročno plačilo je možno v treh, dvanajstih ali štiriindvajsetih obrokih. Tako kot to velja za fizične osebe, sta tudi poslovnim subjektom omogočena odlog in obročno plačilo davka iz razloga naravne nesreče. Pravne osebe lahko odložijo in obročno plačajo davke ter prispevke za pokojninsko in invalidsko zavarovanje. Davčnemu zavezancu grozi hujša gospodarska škoda, če je davčni zavezanec trajneje nelikviden ali je izgubil sposobnost pridobivanja prihodkov iz razlogov, na katere ni mogel vplivati. Davčni zavezanec je trajneje nelikviden, če ni sposoben pravočasno izpolnjevati zapadlih obveznosti, vendar še ne izpolnjuje pogojev za začetek enega od insolventnih postopkov. Obstajajo pa tudi posebni primeri odloga oziroma obročnega plačevanja davka, s katerimi so davčnim zavezancem dane na voljo še dodatne možnosti poravnave davčne obveznosti, ki pomenijo izjemo od pogojev za odlog oziroma obročno plačilo, predvsem pa pomenijo poenostavitev postopkov tako za davčne zavezance in tudi za davčni organ. Po tej določbi zavezancu ni treba izpolnjevati nobenih posebnih kriterijev, zadošča zgolj vloga, v kateri izjavi, da davka ni zmožen plačati v enkratnem znesku in da ne more zagotoviti zavarovanja. Davek se lahko odpiše tudi v drugih primerih. Tako se davek odpiše ob smrti fizične osebe, če ga ni mogoče izterjati iz zapuščine. Poleg tega se davek odpiše tudi pri pravni osebi, kadar ga ni mogoče izterjati od naslednika ali iz instrumenta zavarovanja. Kadar zastara pravica do izterjave oziroma vračila določenega davka, se ta prav tako odpiše.
Keywords:	Odpis, delni opis, odlog, obročno plačevanje, hujša gospodarska škoda.
Place of publishing:	Maribor
Publisher:	[K. Raner]
Year of publishing:	2018
PID:	20.500.12556/DKUM-70999
UDC:	336.22
COBISS.SI-ID:	13135900
NUK URN:	URN:SI:UM:DK:2FGNAW87
Publication date in DKUM:	24.10.2018
Views:	1090
Downloads:	107
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	27.06.2018

Secondary language

Language:	English
Title:	Ways of deferral of payment of taxpayers in slovenia
Abstract:	According to the Tax Procedure Act tax authorities may approve remissions, partial remissions or postponements of tax liabilities to physical entities, should the potential settlement of tax liability endanger viability of the taxpayer or ones family members. Instalment payments may be carried out, from three up-to twenty four. Similarly to physical entities, legal entities may be approved postponements or instalments in regard to tax liabilities in the case of force majeure. Legal entities may also postpone or settle their liabilities by instalments pertaining to taxes and retirement and health care contributions. Taxpayer’s assets may be under severe economic danger should the taxpayer in question face continuous illiquidity or should the taxpayer lose the ability to acquire incomes due to reasons beyond his fault. Taxpayer faces continuous illiquidity in the case of not being able to settle due liabilities, but still does not meet the conditions for entering into one of the insolvency procedures. Special forms of postponement i.e. instalment payments exist providing taxpayers additional possibilities to settle tax liabilities, whereas the latter represent deviations from general regulations on tax settlement and postponement, hereby simplifying procedures both for taxpayers as well as for tax authorities. Under this stipulation taxpayers are not required to meet any special criteria, merely to apply stating that the taxpayer cannot settle the liability in single amount and cannot acquire insurance. Tax liabilities may be remitted also in other cases. Tax liabilities may be remitted following death of a physical person should the inheritance not be claimable. Furthermore, tax liabilities may be remitted to legal entities should the latter not be claimable from the heir or under the instrument of insurance. Tax liabilities may also be remitted following the expiration of the period of limitation of enforceability i.e. repayment of taxes.
Keywords:	Remissions, partial remissions, postponement, instalment payments, severe economic danger.

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