Tax administration measures during the Public health crisis caused by the Sars-Cov-2 virus

Tijekom veljače 2020. godine prostor Europe pogođen je epidemijom novog virusa nazvanog SARS-CoV-2, a bolest uzrokovana njime naziva se koronavirusna bolest ili COVID-19. Koronavirus je u Republici Hrvatskoj prvi puta zabilježen 25. veljače 2020. godine. Svjetska zdravstvena organizacija proglasila je, dana 11. ožujka 2020. godine, globalnu pandemiju uzrokovanu koronavirusom, a u Republici Hrvatskoj donesena je Odluka o proglašenju epidemije za područje čitave države. Republika Hrvatska, kao i sve zemlje svijeta, suočila se s problemima zaštite zdravlja i održavanja gospodarstva. Zbog toga, država i njene institucije, slijedeći preporuke Europske unije i iskustva drugih država, donosi mjere koje su pružale potporu gospodarstvu i građanima. Porezna uprava je jedinstvena i samostalna upravna organizacija u sastavu Ministarstva financija čija je temeljna zadaća primjena i nadzor primjene poreznih propisa i propisa o prikupljanju doprinosa. Kao takva, tijekom perioda posebnih okolnosti, Porezna uprava dužna je bila u najvećoj mogućoj mjeri osigurati nastavak poslovanja poduzetnicima, a posebno onima koji nisu mogli raditi (zbog onemogućenog kontakta s ljudima, npr.: ugostiteljstvo, turizam, trgovine), primjenjujući preporuke organizacija Europske unije. Tako su se od početka pandemije uvodile mjere kako bi se sačuvala zaposlenost i nastavio rad najugroženijih djelatnosti. Ovaj rad se sastoji od deset poglavlja, počevši sa uvodom, a mjere koje se obrađuju, vezane su uz postupanja u Poreznoj upravi. U drugome poglavlju obrađuju se zakonska uporišta za donesene mjere i preporuke Europske unije bitne za donošenje mjera. U trećem poglavlju razrađuje se mjera odgode plaćanja, i to posebno poreza i doprinosa, a posebno poreza na dodanu vrijednost za kojeg, zbog specifičnosti, postoji različito postupanje. Nadalje, u slijedećem poglavljima, analizirane su mjere oslobođenja od podmirivanja poreznih obveza, obročne otplate te mjere potpore za sufinanciranje dijela ili svih plaćenih troškova. U sedmome poglavlju spomenute su i kratko objašnjene ostale mjere koje su vezane uz rad Porezne uprave tijekom trajanja posebnih okolnosti (ovršni postupak, upravni ugovor, oslobođenje od plaćanja PDV-a pri uvozu te kod donacija, smanjenje predujmova poreza na dohodak/dobit, produženje roka za prijavu poreza na dobit, veća dostupnost servisa „ePorezna“ i „Pišite nam“, olakšana dodjela OIB-a, potpore za očuvanje radnih mjesta). Na kraju rada nalazi se zaključak, popis literature i popis priloga.During February 2020, Europe was affected by an epidemic of a new virus called SARS-CoV-2, and the disease caused by it is called coronavirus disease or COVID-19. Coronavirus was first recorded in the Republic of Croatia on February 25th, 2020. On March 11th, 2020, the World Health Organization declared a global pandemic caused by the coronavirus, and in the Republic of Croatia epidemic was declared for the entire country. The Republic of Croatia, like all countries in the world, has faced problems of health protection and maintenance of the economy. Therefore, the state and its institutions, following the recommendations of the European Union and the experiences of other states, adopt measures that have provided support to the economy and citizens. The Tax Administration is a unique and independent administrative organization within the Ministry of Finance whose basic task is the application and supervision of the application of tax regulations and regulations on the collection of contributions. As such, during the period of special circumstances, the Tax Administration was obliged to ensure the continuation of business to entrepreneurs, and especially to those who could not work (due to disabled contact with people, eg: catering, tourism, trade), applying the recommendations of the European union organizations. Thus, since the beginning of the pandemic, measures have been introduced to preserve employment and continue the work of the most threatened businesses. This paper consists of ten chapters, starting with the introduction, and the measures that are discussed are related to the actions in the Tax Administration. The second chapter deals with the legal bases for the adopted measures and the recommendations of the European Union relevant for the adoption of measures. The third chapter elaborates the measure of deferral of payment, especially taxes and contributions, and especially value added tax, for which, due to its specificity, there is a different treatment. Furthermore, in the following chapters, measures of exemption from tax liabilities, installments and support measures for co-financing part or all of the paid costs are analyzed. Chapter seven mentions and briefly explains other measures related to the work of the Tax Administration during special circumstances (enforcement proceedings, administrative contract, exemption from VAT on imports and donations, reduction of income / profit tax advances, extension of the deadline for filing income tax, greater availability of the "ePorezna" and "Write to us" services, easier allocation of OIB, support for job preservation). At the end of the paper there is a conclusion, a list of references and a list of insets