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Article 4

LAW ON TAX ADMINISTRATION

 

 

I GENERAL PROVISIONS

 

General Provisions

 

Article 1

 

This Law governs the rights and obligations of the tax authority and taxpayers in the procedure of assessment, collection and audit of taxes and other duties (hereinafter referred to as: the tax).

 

Article 2

 

(1) State bodies and bodies of local self-government units shall be obliged to act in accordance with this Law when deciding on the taxpayer’ s rights and obligations.

 

(2) This Law shall relate to individuals (citizens), legal entities, organizations, entrepreneurs, tax intermediaries and other persons, state bodies and bodies of local self-government units, when they are taxpayers, or when they calculate and pay taxes for a taxpayer, or when they have other obligations related to the assessment and collection of liabilities of the taxpayer.

 

Article 3

 

The provisions of laws governing the administrative procedure and inspection supervision shall apply accordingly to the issues not governed by this Law.

 

Meaning of Specific Terms

Article 4

 

Specific terms as used in this Law shall have the following meaning:

- “Tax authority” shall mean a body of the state administration or a body of the local self-government unit in charge of the activities related to the assessment, collection and audit of taxes;

- “Tax and other duties” shall mean taxes, contributions, fees, charges and other monetary payments determined by law;

- “Taxpayer" shall mean a person who is subject to the obligation to pay taxes under the tax and other laws;

- “Tax Payer or Intermediary” shall mean a person that is obliged, under tax regulations, to collect taxes from another person either by withholding or in another manner, and transfer those taxes to the appropriate tax account;

- “Tax representative” shall mean a person authorized in accordance with law to conduct part or all activities of the taxpayer pertaining to the fulfilment of tax liabilities;

- “Tax agent” shall mean a person authorized in writing by the taxpayer to conduct activities pertaining to the fulfilment of tax liabilities in accordance with tax regulations in his name and for his account;

- “Books and records” shall represent the documentation that is prescribed by a special law the taxpayer is obliged to keep on his operations, and serves for the purpose of tax liability assessment;

- “Person” shall mean: a legal person, a part of a legal person, organization, entrepreneur and natural person obliged to act in accordance with this Law;

- “Order for transfer of funds” shall mean a document used for transfer of funds from the taxpayer’s account to accounts for payment of taxes;

- “Principal place of business in the Republic” of a taxpayer (legal person and entrepreneur) shall mean the place where the share of average number of employees and book value of property of the taxpayer is greater than in any other place of business;



- “Tax liability” shall include tax, interest and costs of the procedure.

 


Date: 2015-01-12; view: 732


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