Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.
Vir definicije: OECD, Glossary of Tax Terms
Vir - besedilo: Judgment of the Court (Sixth Chamber), C-400-98
Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.
Vir definicije: OECD, Glossary of Tax Terms
Vir - besedilo: Judgment of the Court (Sixth Chamber), C-400-98
Opomba: pri dohodnini, davku na promet nepremičnin, davku na premoženje... zavezanec da podatke, davek pa odmeri davčni organ; glej tudi davčni obračun
Sobesedilo: davčni zavezanec mora v davčni napovedi navesti podatke, ki so potrebni za odmero davka in davčni nadzor
Sobesedilo: 61. člen Zakona o davčnem postopku, Ur. l. RS št. 117/2006
Vir - besedilo: OECD, Taxpayer Services Sub-Group, Survey of Trends and Developments in the Use of Electronic Services for Taxpayer Service Delivery, 2010
6entax return form for the assessment of personal income tax on profit from disposal of securities and other holdings and investment couponsdavčna politika
Vir - besedilo: 31993R2454 Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, Annex 60
Vir - besedilo: 31993R2454 Uredba Komisije (EGS) št. 2454/93 z dne 2. julija 1993 o določbah za izvajanje Uredbe Sveta (EGS) št. 2913/92 o carinskem zakoniku Skupnosti
Definicija: in a VAT return (or ‘declaration’), a taxable person (business) gives the tax authorities in the EU country where they are registered information about: their taxable (taxed/exempt) transactions, the VAT they have charged their customers (output tax) and been charged by their suppliers (input tax), the amount of VAT payable (or refundable)
Vir definicije: VAT returns, Taxation and Customs Union, European Commission
Definicija: vsak davčni zavezanec mora davčnemu organu predložiti obračun DDV, ki mora vsebovati vse podatke, potrebne za izračun davka, za katerega je nastala obveznost obračuna
Sobesedilo: the revenue body, rather than the taxpayer, is the originator of tax returns for a majority of the personal income taxpayer population, using a large range of third-party information sources and other information held by it relevant to each taxpayer’s tax affairs /.../ sent to taxpayers in either paper form or electronically for their confirmation, or if necessary,
to obtain any additional information required to enable a final assessment to be made
Sobesedilo: OECD, Taxpayer Services Sub-group, Using Third Party Information Reports to Assist Taxpayers Meet their Return Filing Obligations— Country Experiences With the Use of Pre-populated Personal Tax Returns, 2006
Definicija: Declaration of income, sales and other details made by or on behalf of the taxpayer. Forms are often provided by the tax authorities for this purpose.
Vir definicije: OECD, Glossary of Tax Terms
Vir - besedilo: Judgment of the Court (Sixth Chamber), C-400-98
Definicija: desk audits are normally concerned with straightforward issues or tax adjustments which are easily dealt with via correspondence; taxpayer may be called for an interview