Tax supervision

Porezni nadzor provode ovlašteni službenici- inspektori Porezne uprave. Porezna uprava provodi postupak poreznog nadzora radi provjere i utvrđivanja činjenica bitnih za oporezivanje kod poreznih obveznika, sukladno zakonima kojima se utvrđuje pojedina vrsta poreza (dohodak, dobit, porez na dodanu vrijednost, fiskalizacije i dr.). Postupak provjere i utvrđivanja činjenica bitnih za oporezivanje temelji se na načelima zakonitosti, materijalne istine, te efikasnosti i ekonomičnosti. Provedba nadzora se vrši zbog neredovitog plaćanja, opravdanog razloga za nadzor koji je utvrđen na temelju porezne prijave, utvrđenog razloga neispravnosti iskaznog prava na povrat poreza na dodanu vrijednost, te zahtjevima drugih tijela. U radu je objašnjen pojam poreznog nadzora, poreznog obveznika, te ovlaštenih službenika. Opisan je tijek poreznog nadzora, akti, upute o pravnom lijeku, te institut porezne zastare. U radu su korištene knjige vezane za porezni nadzor, stručni članci, te web stranica Porezne uprave.Tax audit and supervision is conducted by authorised civil servants – inspectors of the Tax Administration. The Tax Administration conducts the procedure of tax audit and supervision for the purpose of control and establishing facts relevant for taxation of taxpayers, all in accordance with law regulating different types of taxes (profit tax, income tax, value added tax, fiscalization, etc.). The procedure of control and establishment of facts relevant for taxation is based on principles of legality, material truth and efficiency. Tax audit and supervision is conducted on the grounds of irregular payments, just cause determined by tax application, determined cause of error of presented right to refund of value added tax, and in accordance with the requests of other authorities. In this paper the terms “tax audit and supervision”, “tax payer” and “ authorised civil servant” are explained. The course of the procedure, acts, legal remedies instructions and tax statute of limitations are also explained. While writing the books regarding tax audit and supervision, expert articles and we-page of the Tax Administration were used