delo diplomskega projekta
Klarisa Raner (Author), Lidija Hauptman (Mentor)

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

davki;davčni zavezanci;odlog plačila;obročno plačevanje;odpis dolgov;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Raner]
UDC: 336.22
COBISS: 13135900 Link will open in a new window
Views: 562
Downloads: 72
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Other data

Secondary language: English
Secondary title: Ways of deferral of payment of taxpayers in Slovenia
Secondary 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.
Secondary keywords: Remissions;partial remissions;postponement;instalment payments;severe economic danger.;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 44 str.
ID: 10942854