Text file: 1731.txt
author: darec
downvotes: 1
end consideration date: 2011-05-18
id: '1731'
number comments: 5
number views: 2727
proposal type: Competent authority response
response: 'Response from the Ministry of Finance

  The tax authority determines income tax by a decision based on the information available
  to the tax authority and the taxpayer. The information necessary for the collection
  of income tax is provided to the tax authority by the taxpayer and other legal persons
  or associations of persons, including a civil law company under foreign law which
  has no legal personality, and self-employed individuals (or persons paying income
  to natural persons). Persons paying income to natural persons must inform the taxpayer
  (the recipient of the income - the person liable to income tax) of the information
  on which the income tax is based.

  The tax authority prepares an information calculation of income tax for the taxable
  person. The taxpayer is obliged to verify the correctness of the information contained
  in the information calculation. If he/she finds that they are incorrect or incomplete,
  he/she must lodge an objection. This obligation applies both if the income information
  is overstated and if it is understated or not. If the taxpayer does not object to
  the information statement within the time limit, the information statement is deemed
  to be his return and the information statement becomes the decision on the assessment
  of income tax.

  If the taxpayer does not receive the information statement, he is obliged to file
  his own return by 31 July, in which he must provide the information necessary for
  the assessment of the tax. In this case, the information statement is deemed never
  to have been served and therefore never to have become a decision.

  If the taxpayer files the return himself or objects to the information statement
  received, the tax authority issues a decision on the basis of its own information
  and that of the taxpayer.

  The procedure for the assessment of compensation for the use of building land (hereinafter:
  ''the compensation for the use of building land'') is different from the procedure
  for the assessment of income tax. The NUSZ is paid by the taxable persons on the
  basis of a decision issued by the tax authority on the basis of a municipal ordinance
  and the information on the owner, the subject of the tax and the amount of the tax
  as sent to it by the municipality. The decision is issued by 31 March for the current
  year or within three months of receipt of the information from the municipalities.
  In the light of the above, the taxpayer does not have the information necessary
  for the assessment of the NUSZ. Therefore, the principle of legality, the principle
  of the protection of rights, the principle of the hearing of the parties and the
  principle of the right of appeal are guaranteed by the institution of service on
  the taxpayer, as well as the principle of the protection of the public interest.

  By serving the decision, the taxable person is informed of the course of the proceedings
  and of the decision of the authority which conducted the proceedings. Where the
  exercise of rights or obligations is subject to a limitation period, it is appropriate
  to serve documents by personal service. If the document is not served on the taxable
  person, it has no legal effect on him and does not bind him or the tax authority.

  If the NUSZ decisions were served by ordinary service, the tax authority would not
  be able to establish with certainty that the taxable person had actually received
  the decision and had taken note of its content. Establishing the exact time of service
  is important both for establishing whether the taxable person lodged the appeal
  in time and for determining the time-limit for the enforceability of the decision.

  Personal service thus provides the taxpayer with legal certainty and the Ministry
  of Finance therefore considers that the proposal to serve NIT decisions by ordinary
  service is not appropriate.

  However, the Ministry of Finance will consider the possibility of serving other
  decisions by ordinary service or also by electronic service, taking into account
  the legal certainty of the taxpayer.

  Such a simplification is already being considered in the context of the preparation
  of solutions for the real estate tax. For the purposes of the real estate tax, the
  taxable person will have basic information on the generalised market value of his
  property, and the possibility of ordinary service and the obligation for the taxable
  person to submit his own return in the event of non-receipt of the decision are
  being considered. However, it is premature to predict at this stage whether these
  proposals will materialise, and they need to be examined in more detail, particularly
  from the point of view of legal certainty. Moreover, the law is still at the working
  draft stage, and the final solutions will be determined on the basis of coordination
  with interested publics, with the various government departments and, last but not
  least, in the legislative process in the National Assembly.   '
response date: 2011-06-17
response due date: null
sent date: 2011-04-19
title: Stable land tax or property tax
upvotes: 17
url: https://predlagam.vladi.si/predlog/1731
