Real estate transfer tax and application system of Tax administration

Predmet ovog rada je prikaz oporezivanja prometa nekretnina prema Zakonu o porezu na promet nekretnina, te prikaz aplikativnog procesa od zaprimanja prijava od javnih bilježnika putem sustava „ePrijave javnih bilježnika“, do evidentiranja isprava u sustav Porezne uprave i naposljetku izdavanje rješenja o poreznoj obvezi. U hrvatskom poreznom sustavu isporuka nekretnina oporezuje se prema Zakonu o porezu na promet nekretnina i prema Zakonu o porezu na dodanu vrijednost. Novim zakonskim propisima nastojalo se smanjiti administrativno i porezno opterećenje, te razviti stabilan, jednostavan i učinkovit porezni sustav. Zbog toga Porezna uprava u suradnji sa ostalim institucijama razvila napredan aplikativni sustav, koji omogućuje jednostavan prihvat i obradu podataka. Pojednostavljena je procedura prijave prometa nekretnina čime se porezni obveznici rasterećuju dosadašnjih obveza prijave prometa. Obvezu dostave ovjerenih isprava imaju javni bilježnici, elektronički, putem aplikacije „ePrijave javnih bilježnika“ u roku od 30 dana od dana ovjere. Sve zaprimljene isprave unose se u aplikaciju „Evidencija prometa nekretnina“. Porezna osnovica u pravilu se utvrđuje iz isprave o stjecanju, a ako se na taj načine ne može utvrditi, ona se procjenjuje prema tržišnoj vrijednosti u trenutku nastanka porezne obveze.The subject of this paper is the presentation of the taxation of real estate transactions under the Law on Real Estate Sales Tax, and the presentation of the application process from the receipt of notarial notifications through the "Public Notaries" system until the registration of the documents in the Tax Administration system and finally the issuance of a tax liability decision. In the Croatian tax system, real estate supply is taxed according to the Act on Real Estate Sales Tax and the Value Added Tax Act. The new legal regulations sought to reduce the administrative and tax burden, and to develop a stable, simple and efficient tax system. For this reason, the Tax Administration, in cooperation with other institutions, has developed an advanced application system that enables easy access and processing of data. The procedure for applying for real estate transactions has been simplified and taxpayers are relieving the existing traffic obligations. The obligation to deliver certified documents has a notary public, electronically, through the "Appointment of Notaries Public" application within 30 days of the date of verification. All received documents are entered in the "Real Estate Ticket" application. The tax base is, as a rule, determined from the acquisition document and, if it can not be determined, it is estimated at market value at the time the tax liability arises