Načela poreznog postupka

Porezni je postupak poseban upravni postupak koji provode upravna tijela (Ministarstvo financija, odnosno Središnji ured Porezne uprave, područni uredi Porezne uprave, ispostave područnih ureda Porezne uprave i tijela jedinica lokalne i područne, odnosno regionalne samouprave), a radi utvrđivanja i naplate poreza i drugih javnih davanja prema odredbama Općeg poreznog zakona. Porezno tijelo je tijelo državne uprave, upravno tijelo jedinice područne (regionalne) samouprave ili upravno tijelo jedinice lokalne samouprave u čijem su djelokrugu poslovi utvrđivanja i/ili nadzora i/ili naplate poreza. Porezno je tijelo dužno u poreznom postupku utvrditi sve činjenice koje su bitne za donošenje zakonite i pravilne odluke, pri čemu je potrebno s velikom pažnjom utvrditi i one činjenice koje idu u prilog poreznom obvezniku. Ako Općim poreznim zakonom nije drukčije uređeno, na postupanje poreznih tijela primjenjuje se Zakon o općem upravnom postupku.Tax procedure is special kind of administrative procedure. Administrative procedure is carried out by administrative bodies (The Ministry of Finance, i.e. The Central Office of the Tax Administration, regional offices of the Tax Administration and branches of regional offices of the Tax Administration, and bodies of local and regional self-government units), and for the purpose of determining and collecting taxes and other public benefits in accordance with the provisions of the General Tax Law. A tax authority is a state administration body, an administrative body of a regional self-government unit or an administrative body of a local self-government unit within the scope of which are the tasks of determining and / or supervising and / or collecting taxes. In the tax procedure, the tax authority is obliged to establish all the facts that are important for making a lawful and correct decision, whereby it is necessary to determine with great care those facts that are in favor of the taxpayer. Unless otherwise regulated by the General Tax Act, the General Administrative Procedure Act shall apply to the actions of tax authorities