Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 Anglicky v odborných předmětech "Support of teaching technical subjects in English“ Tutorial: Business Academy Topic: Economy Prepared by : Ing. Adam Skovajsa Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

CONTENT Tax proceedings Parts of tax proceedings Pre-trial proceedings Assessment proceedings Payment of taxes Claim proceedings Subject of the tax Questions to practise Bibliography 2.12.2018

Tax proceedings Are proceedings led by the tax administrator in order to determine the tax, its assessment, collection, billing, control of fulfilment of tax liability, or also tax enforcement in case when the tax was not paid voluntarily OBJECTIVE: to determine and collect taxes so that tax revenues were not reduced. 2.12.2018

Parts of tax proceedings Pre-trial proceedings Assessment proceedings Payment of taxes Claim proceedings 2.12.2018

Pre-trial proceedings Precedes tax assessment It is used to detect taxpayers and important facts for future assessment and tax registration Its most important part is registration of taxpayers - tax registration is confirmed by the tax administrator by issuing certificate of Tax Identification Number 2.12.2018

Assessment proceedingns It is a part of proceedings in which tax administrator assesses tax liability Within this part of proceedings obligation to file tax return as a basis for tax assessment plays a significant role 2.12.2018

Payment of taxes Is an important part of tax proceedings If a tax law does not determine otherwise, the tax due date is the same as the last day of the deadline for filing the tax return for the taxable period 2.12.2018

Claim proceedings Leads to payment of tax arrears It is a process in which a tax administrator uses means determined by law to force taxpayer to pay tax arrears 2.12.2018

Questions to practise ? Name parts of tax proceedings. Is it possible that some part of the tax proceedings were not carried out? Which entity has the task to assess tax liability? Which means can tax administrator use at claim proceedings to force taxpayer to pay tax arrears? 2.12.2018

Cloze Tax proceedings is conducted by tax……………. The aim of…………… proceedings is payment of tax arrears. Tax due date is……………… as the last day of the deadline for filing the tax return for the taxable period 2.12.2018

Bibliography Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, 2009. ISBN 978-80-7400- 801-6. Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, 2008. ISBN 978-80-214-3730-2. Vančurová, A. Láchová, L. Daňový systém ČR 2010. 1. VOX, a. s. Praha, 2010. 355 s. ISBN 978-80-86324-86-9. Daňové řízení. Dostupné na: http://www.sagit.cz/pages/lexikonheslatxt.asp?cd=74&typ=r&levelid=da_085.htm 2.12.2018

Thanks for attention 2.12.2018