This question was closed without grading. Reason: No acceptable answer
Dec 18, 2009 16:39
14 yrs ago
Finnish term

arviomaksuunpanoesitys

Finnish to English Law/Patents Law: Taxation & Customs
Heading of a document from the Verotoimisto; is it something like "proposed estimated tax payment"?
Proposed translations (English)
4 estimated debiting measure proposed

Discussion

Arja Whiteside (X) Dec 21, 2009:
--> on arvioverotus ent harkintaverotus assessment on the basis of estimated income.............
(verotus, joka toimitetaan arvioimalla, koska verovelvollinen ei ole antanut veroilmoitusta tai on syytä epäillä veroilmoituksen luotettavuutta)
maksuunpano-->debiting of tax;
calculation of tax due and the drawing up and posting of the tax notice to a taxpayer In some forms of taxation debiting is based on tax being paid on the taxpayer’s own initiative.
Alfa Trans (X) Dec 20, 2009:
tax assessment olisi veron määrääminen, se ei kuulosta samalta kuin arvioitu maksuunpanoesitys.
Arja Whiteside (X) Dec 20, 2009:
assessment ??? assessment on the basis of estimated income; taxation implemented through estimation because a taxpayer has not submitted a tax return or there is reason to suspect the accuracy of the tax return submitted.
taxation,
assessment ( narrower concept )
legal procedure for determining, debiting, collecting, and, where necessary, adjusting tax.

The term “taxation” is sometimes used in a narrower sense to refer exclusively to the calculation and assessment of taxes. In general usage, it often refers to the total amount of taxes and payments collected by the public sector (e.g., “taxation is easing / getting
tighter”).
Preassessment:
form of collection of tax to be prepaid in which the taxpayer him-/herself
sees to payment of the tax due.

Preassessment is applied to business income and agricultural income.
Spencer Allman Dec 20, 2009:
I would probably translate 'esitys' as 'draft' and out it in initial position
urbom Dec 18, 2009:
maksuunpano maksuunpano could be enforcement (of taxes), according to EUR-LEX, anyway.

Could esitys be proposal here? I.e. referring to what the document is.

Proposed translations

4 hrs

estimated debiting measure proposed

From the links:
Tarkastuskertomukseen liitetään tarpeelliset yksityiskohtaiset luettelot ja yhteenveto kertomuksessa käsitellyistä virheistä ja maksuunpano- ja verotusesityksistä sekä muut asiakirjat, jotka selvittävät kertomuksessa esitettyjä asioita.

Any necessary detailed lists and a summary of any errors dealt with in the tax audit report, and of the taxation and debiting measures it proposes and other documents that provide clarification on the issues at hand.

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Note added at 18 hrs (2009-12-19 11:25:00 GMT)
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"Debiting" is the term for maksuunpano in MOT and other dictionaries. It is also widely used in Finland by the tax authorities.
For example, if a taxpayer has not paid a tax entirely, the tax office determines that they must pay the missing amount + an additional tax + a punitive tax increase. This is called a debiting decision.

Please see
http://portal.vero.fi/public/?contentid=8776&sitenodeid=7882
and
http://portal.vero.fi/public/?contentid=8771&sitenodeid=7882

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Note added at 2 days14 hrs (2009-12-21 07:36:56 GMT)
--------------------------------------------------

The meaning of "maksuunpano" is the same as that of an "invoice". Based on facts of law the word "invoice" is never used by the tax administration, though. IMHO the Asker's question refers to a situation where a tax inspection has been made and the inspector has given a report, according to which the taxpayer in question must pay more tax. They use the word "esitys" because formally it is just a proposal - the inspector does not make the actual decision, but dispatches his proposal to another office that makes the final decision.

Based on this, I suggest a simplified version of the translation:

estimated debiting proposal.

Note from asker:
Thanks for searching this. But the term debiting measure strikes me as a bit nebulous. Debiting whom, for what? It sounds like the tax authorities are telling this company that because it hasn't filed the necessary monthly VAT reports, it is going to make an estimate of the tax payment that should have been due, and that's why my original idea connected it to the concept of a tax payment.
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