Pravice plačnikov davkov v Sloveniji


vse pravice plačnikov davkov, kot jih udejanja kanadska davčna administracija, so prikazani v stolpu desno. Kliknite na posamezno pravico in uvideli boste pomen posameznega člena KODEKSA.

Pri vsaki pravici je na kratko opisan tudi komentar kje v SLOVENIJI, kjer imamo pravice urejene preko pravnih pravil, odstopamo od urejenih demokracij. 

Ključna težava pri nas je pri IZVAJANJU zakonodaje, zato je nujno potrebno sprejeti tudi STANDARDE FURS, s katerimi bi uokvirili pooblastila s ciljem, da slovensko podjetje prejema ENAKE ali boljše storitve, kot jih prejema avstrijsko ali nemško podjetje 



Published on torek, 24. december 2019

Pravice, ki bi morale veljati za t.i. MALE PLAČNIKE DAVKOV

Pravice, ki bi morale veljati za t.i. MALE PLAČNIKE DAVKOV

Finančna uprava ne sme izvajati ukrepov, ki bi znižala stroške izpolnjevanje obveznosti za mala podjetja.

 Finančna uprava  mora izvajati ukrepov, ki bi malim plačnikom zagotovila znižanja administracije pri izpolnjevanju davčnih obveznosti)

Finančna uprava mora zagotoviti ukrepe za zagotavljanja informiranja za MALE plačnike davkov.

V Sloveniji navedena pravica ni uveljavljena niti na sistemski, niti na osebni ravni. 


Kako razumejo načela v Kanadi?

We believe that we can help reduce the costs small businesses incur to pay their taxes by simplifying and reducing the frequency of their interactions with us, and by improving our communications with them. This lets small businesses focus their energy and resources on what they do best: creating jobs and growth for the Canadian economy.

1. The CRA is committed to administering the tax system in a way that minimizes the costs of compliance for small businesses

We recognize that small businesses need to minimize the time, effort, and costs they incur to comply with the tax legislation we administer. We have to balance this concern with our responsibility to administer the legislation efficiently and economically. We try to make our dealings with small business as straightforward and convenient as possible.

2. The CRA is committed to working with all governments to streamline service, minimize cost, and reduce the compliance burden

We work with federal departments and provincial and territorial governments to determine areas where we can administer tax programs for them or co-ordinate service delivery to reduce costs for businesses and governments.

We are committed to working with all governments to reduce the administrative and paper burden on small businesses to help them become more competitive.

3. The CRA is committed to providing service offerings that meet the needs of small businesses

We work to make sure small businesses can interact with the CRA as quickly, simply, and effectively as possible. We continually improve our services and the various ways we make them available.

For example, you can now choose to receive notices of assessment and reassessment, as well as some letters online. When you register for email notifications, the CRA will no longer print and mail correspondence items to you. Instead, you will receive an email to notify you that there is mail to view in your secure online business account at My Business Account.

4. The CRA is committed to conducting outreach activities that help small businesses comply with the legislation we administer

We conduct community visits and other outreach programs to promote awareness of tax obligations and entitlements, and to help small businesses comply with the requirements of the legislation we administer. Some outreach programs are designed to give assistance to particular sectors or businesses. These education and outreach activities improve communications between the CRA and small businesses.

5. The CRA is committed to explaining how we conduct our business with small businesses

We will clearly explain the steps we will follow in our interactions with small businesses. We will help them understand what they can expect when we conduct an audit, provide a ruling, review an objection to a tax assessment, undertake collection action, or conduct other activities related to the administration of tax legislation.

For more information on programs you need to know about, and to get an overview of your obligations and entitlements under the laws that we administer, go to Small businesses and self-employed income.

Online services for individuals

The CRA’s online services are fast, easy, and secure!

My Account

My Account lets you view your personal income tax and benefit information and manage your tax affairs online. Find out how to register at My Account.

MyCRA mobile web app

The MyCRA mobile web app lets you access and view key portions of your tax information. You can use the app to make a payment to the CRA online with My Payment or a pre-authorized debit agreement, or create a QR code to pay in person at Canada Post. Access the app at Mobile apps.

Use My Account or MyCRA to:

  • view your benefit and credit information
  • view your notice of assessment
  • change your address, direct deposit information, information about marital status, and information about children in your care
  • register to receive email notifications when you have mail to view in My Account and when important changes are made on your account
  • check your TFSA contribution room and RRSP deduction limit
  • check the status of your tax return
  • In addition, you can use My Account to:
  • view and print your proof of income statement (option 'C' print)
  • send documents to the CRA
  • send an enquiry about your audit
  • link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account

Receiving your CRA mail online

Sign up for email notifications to get most of your CRA mail, like your notice of assessment, online.

For more information, go to Email notifications from the CRA.

Online services – Small businesses and self-employment

Handling business taxes online

Use the CRA’s online services for businesses throughout the year to:

  • make payments to the CRA by setting up pre-authorized debit agreements in My Business Account or by using the My Payment service
  • file a return, view the status of filed returns and amend returns online
  • send documents to the CRA
  • authorize a representative for online access to your business accounts
  • register to receive email notifications and to view mail from the CRA directly in My Business Account
  • change addresses
  • manage direct deposit information
  • file an election
  • view account balance and transactions
  • calculate a future balance
  • transfer payments and immediately view updated balances
  • send account related enquiries and view answers to common enquiries
  • send an enquiry about your audit
  • download reports

To log in to or register for the CRA’s online services, go to:

For more information, go to E-services for businesses.

CRA BizApp

CRA BizApp is a mobile web application for small business owners and sole proprietors. The application offers secure access to view accounting transactions, pay outstanding balances, and more.

You can access CRA BizApp on any mobile device with an Internet browser—no app stores needed! To access the app, go to Mobile apps.

Receiving your CRA mail online

Sign up for email notifications to get most of your CRA mail, like your notice of assessment, online.

You can access CRA BizApp on any mobile device with an Internet browser—no app stores needed! To access the app, go to Email notifications from the CRA.

Authorizing the withdrawal of a pre determined amount from your bank account

Pre-authorized debit (PAD) is a secure online, self-service, payment option for individuals and businesses. This option lets you set the payment amount you authorize the CRA to withdraw from your Canadian chequing account to pay your tax on a specific date or dates you choose. You can set up a PAD agreement using the CRA’s secure My Business Account service at My Business Account, or the CRA BizApp at Mobile apps. PADs are flexible and managed by you. You can use My Business Account to view historical records, modify, cancel, or skip a payment.

For more information, go to Pay by pre-authorized debit.

For more information

For more information on specific topics, go to Taxes or contact us.

Forms and publications

To get these forms and publications, go to Forms and publications or call 1-800-959-8281 for individuals or 1-800-959-5525 for business and self-employed individuals.

Electronic mailing lists

The CRA can notify you by email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists.

Teletypewriter (TTY) users

If you have a hearing or speech impairment and use a TTY call 1-800-665-0354.

If you use an operator-assisted relay service, call our regular telephone numbers instead of the TTY number.

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