Text file: 3135.txt
author: mlad27
downvotes: 1
end consideration date: 2012-06-07
id: '3135'
number comments: 0
number views: 2690
proposal type: Competent authority response
response: 'Response from the Ministry of Finance

  The Income Tax Act (Official Gazette of the Republic of Slovenia, No 13/11 - officially
  consolidated text, 24/12, 30/12 and 40/12-ZUJF; hereinafter referred to as "ZDoh-2"),
  which regulates the system and introduces the obligation to pay income tax, also
  establishes the institution of earmarking a portion of income tax for donations,
  namely in Article 142. Article 142 ZDoh-2 provides that a resident may request that
  0,5 % of the income tax levied under this Law on income included in the annual tax
  base be earmarked for the financing of general-benefit purposes and for the financing
  of political parties and representative trade unions. However, humanitarian, natural
  and other disaster protection, disability, charitable, ecological, cultural, sporting,
  religious and other purposes carried out within the scope of the activities of residents
  of Slovenia who are established under special regulations for the purpose of carrying
  out the aforementioned activities as non-profit-making activities and who are granted
  a special status by or under a special law for the purpose of carrying out such
  activities, or whose activities are determined to be in the public interest or to
  be charitable, shall be considered to be general-benefit purposes under this Article.
  The Government of the Republic of Slovenia adopts annually a Decision on the publication
  of a list of beneficiaries of donations, which lists all beneficiaries of donations
  for a given year, according to specific areas (e.g. beneficiaries in the field of
  sport, culture, social affairs, sport, education, defence, protection, rescue and
  aid, religious communities, etc.), to whom a natural person may decide to transfer
  up to 0.5% of the income tax assessed on the income included in the tax base on
  an annual basis. We believe that the same institution as proposed to the Government
  of the Republic of Slovenia in the above-mentioned letter is already regulated in
  ZDoh-2. As stated above, in accordance with Article 142 ZDoh-2, taxpayers may allocate
  up to 0.5% of their income tax to finance e.g. sports, cultural, religious and other
  purposes, where each taxpayer decides whether and for which purposes to allocate
  these funds. The earmarking of that part of the income tax is therefore voluntary.
  On the basis of the above, we do not consider that the proposal needs to be considered
  further, as the same solution is already reasonably provided for in ZDoh-2.  '
response date: 2013-02-04
response due date: null
sent date: 2012-05-09
title: Introduction of voluntary taxes
upvotes: 19
url: https://predlagam.vladi.si/predlog/3135
