THE SPECIFICITIES OF TAX PROCEDURE AS A SPECIFIC ADMINISTRATIVE PROCEDURE
DOI:
https://doi.org/10.61837/mbuir010223094kKeywords:
public revenue, procedure, principle, tax law relationship, tax actAbstract
The specificities of tax procedure as a specific administrative procedure have been analyzed in this paper. The specificity of tax procedure in relation to the general administrative procedure is reflected in several elements. The author analyzes the relation between tax procedure and general administrative procedure, discusses the principles of tax procedure, the contents of tax law relationship, the initiation of tax procedure and tax acts. It is stated that tax regulations, which regulate tax procedure, contain certain departures from the general administrative procedure. It is pointed to the fact that provisions of the Law on tax procedure are satisfactory, but that the legislator did not align certain provisions with the provisions of the Law on general administrative procedure.
References
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Law on general administrative procedure published in the Official Gazette of RS, number 18/2016 and 95/2018 – authentic interpretation.
Article 3, paragraph 2, Law on tax procedure and tax administration.
Basic principles of administrative procedure are prescribed by provisions in Articles 5-15 of the Law on General Administrative Procedure.
Principle of legality is regulated by provisions of Article 4 of the Law on Tax Procedure and Tax Administration.
The Principle of Temporal Applicability of Tax Regulations is regulated by provisions in Article 6 of the Law on tax procedure and tax administration.
Principle of Allowing a Review of Facts is regulated by Article 6 of the Law on tax procedure and tax administration.
Principle of Confidentiality in Tax Procedure is defined in Article 7 of the Law on tax procedure and tax administration.
Principle of Acting in Good Faith is defined by Article 8 of the Law on tax procedure and tax administration.
Principle of Facticity is defined by Article 9 of the Law on tax procedure and tax administration
The contents of tax law relationship is regulated by provisions in Article 10 of the Law on tax procedure and tax administration.
