Text file: 3483.txt
author: ANDREJAP1
downvotes: 1
end consideration date: 2012-09-05
id: '3483'
number comments: 6
number views: 2320
proposal type: Competent authority response
response: "Response from the Ministry of Finance\n1. The Tax Authority is competent\
  \ for the recovery of unpaid social security contributions on the basis of the Tax\
  \ Procedure Act (Official Journal of the Republic of Slovenia, No 13/11 - official\
  \ consolidated text and 32/12; hereinafter: ZDavP-2 ) and the Tax Service Act (Official\
  \ Journal of the Republic of Slovenia, No 1/07 - official consolidated text; hereinafter:\
  \ ZDS).\nArticle 3 ZDavP-2 provides that the provisions of this Act relating to\
  \ tax shall also apply to contributions for compulsory pension and invalidity insurance,\
  \ contributions for compulsory health insurance, contributions for employment and\
  \ contributions for parental care, unless otherwise provided for in this Act.\n\
  Article 5 of the Law on the tasks and organisation of the tax service stipulates\
  \ that, in addition to collecting taxes, the tax authority is also responsible for\
  \ collecting social security contributions, which are the revenue of the budget,\
  \ and those which are the revenue of the Pension and Disability Insurance Institution\
  \ of Slovenia and the Health Insurance Institution of Slovenia (Zavod za zdravoto\
  \ zavarovanje Slovenije).\n 2. With regard to the information that, with the 2012\
  \ annual income tax return, the employee will become liable for the amount of income\
  \ tax that the employer will not have paid by that time, we understand that this\
  \ is a case where the employer calculates and withholds the advance income tax and\
  \ submits the corresponding tax return, but does not pay it.  On this basis, we\
  \ would like to clarify: The employer (tax payer) is obliged to calculate, withhold\
  \ and pay the income tax surcharge on the employment income in the form of withholding\
  \ tax in the withholding tax return for the employee (taxable person) (Art. 59 and\
  \ Art. 285 of the Income Tax Act-2). The income tax surcharge is to be calculated\
  \ and withheld by the taxpaying employer at the time of the income tax return and\
  \ paid on the date of payment of the income (Article 283 of the Income Tax Act-2).\
  \ Where the income tax surcharge is calculated by means of a withholding tax return,\
  \ the withholding tax or income tax surcharge shall be deducted from the income\
  \ tax levied for the tax year (Article 272 of the Income Tax Act-2).\nIf the tax\
  \ authority establishes that the withholding tax has been withheld from the taxpayer's\
  \ income by the taxpayer but has not been paid or has not been paid in full, the\
  \ withholding tax and the related levies shall be recovered from the taxpayer (Article\
  \ 59 of the Income Tax Act-2).\nThis means that the information that the annual\
  \ income tax assessment will make the employee liable for the amount of income tax\
  \ or advance payment of income tax calculated and withheld by the employer but not\
  \ paid is not true, since the employee will have the calculated and withheld advance\
  \ payment of income tax deducted from the income tax assessed for the tax year,\
  \ whether or not it has been paid. In this case, the unpaid advance payment of income\
  \ tax should be deducted from the employer (taxpayer).\nPlease note that the opinion\
  \ is given in the light of our understanding of the specific case.   "
response date: 2012-10-02
response due date: null
sent date: 2012-08-07
title: Recovery of unpaid contributions
upvotes: 23
url: https://predlagam.vladi.si/predlog/3483
