Pepelka - 25.05.2008 - 08:55

Moje mnenje: če si zaposleni v podjetju, ki je pooblaščen za oddajo podatkov preko e-davkov, je to ponavadi urejeno z notranjimi akti družbe. V primeru računovodskih servisov pa iz tega naslova prav tako lahko pride do odškodninske odgovonosti, v odvisnosti od pogodbe (vrste in obsega storitev po pogodbi)  med naročnikom (družbo, za katero se podatki vlagajo) in vlagateljem (računovodskim servisom). Če si zadolžen za sestavo davčnih obračunov (kot servis ali kot zaposleni v družbi) se mi zdi normalno, da si pravzaprav odgovoren za pravilno in pravočasno sestavo obračunov ter njihovo predložitev peko e-davkov.

p.š. - 25.05.2008 - 15:36

V servisih je res, kot pravi Pepelka  :odgovornost za sestavo in poročanja je na strani vlagatelja  - to je zaposlenega, ki je na servisu zadolžen za sestavo in oddajo preko e-davkov. Poleg tega sem mnenja, da je nesmiselno, da bi oddajo oziroma poročanje na e-davke opravljala oseba, ki podatkov za oddajo ne pripravi sama , kajti , če nekdo lahko sam opravi obračun plače ali npr. DDV, je po mojem mnenju sposoben nositi tudi odgovornost poročanja, ne pa da samo oddajo dokumentov prevaljuje na drugo osebo, ki vsebinsko ne pozna , kaj sploh oddaja.

lp 

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