Text file: 4604.txt
author: nives
downvotes: 1
end consideration date: 2013-06-07
id: '4604'
number comments: 4
number views: 3050
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nWith regard to the proposal, we\
  \ would like to inform you that the Government of the Republic of Slovenia has decided\
  \ to implement measures to minimise the negative impact on economic growth of the\
  \ announced new tax burdens. The most important of these, in terms of the impact\
  \ on the revenue side of the public budget, is the change in the VAT rate, which\
  \ is planned to enter into force on 1 July 2013. In addition, changes are planned\
  \ to the property tax system, which is planned to enter into force on 1 January\
  \ 2014, and to the suspension of the reduction of the corporate tax rate to 17%,\
  \ which will enter into force at the beginning of 2014.\nThe crisis tax proposal\
  \ is foreseen only as a conditional measure. If the measures adopted by the Government\
  \ do not ensure that the public finance targets are met, a so-called crisis tax\
  \ will be introduced as a temporary measure as from 1 January 2014. Your proposal\
  \ will be considered in this context when the bill introducing the crisis tax is\
  \ drafted.\nWith regard to the proposal, in so far as it concerns the taxation of\
  \ natural persons who cannot explain the origin of their assets, please be informed\
  \ that the Tax Procedure Act - ITA-2 provides for the possibility of taxing undeclared\
  \ income. The current ITA-2 provides for the possibility of establishing the size\
  \ of a natural person's assets for taxation purposes by means of a declaration of\
  \ assets. According to the current Article 69 of the Income Tax Act-2, the tax authority\
  \ may, in certain cases provided for in the current Article 68 of the Income Tax\
  \ Act-2, call upon an individual taxable person - a natural person - to provide\
  \ the tax authority with information on his/her assets or parts of assets. The fifth\
  \ paragraph of Article 68 of the Income Tax Act-2 lays down the rules for the taxation\
  \ of undeclared income. If the tax authority establishes that the taxable person\
  \ - natural person has funds for private consumption, including assets, which are\
  \ substantially in excess of the income declared by the taxable person, or if the\
  \ tax authority is otherwise aware of information on the assets held by the taxable\
  \ person - natural person, or of the expenditure of the taxable natural person or\
  \ of the assets acquired by the taxable natural person, the tax shall be levied\
  \ on the difference found between the value of the assets (less liabilities arising\
  \ from the acquisition of the assets), the assets or the expenditure of the assets\
  \ and the income which has been taxed or the income on which no tax is payable.\
  \ Proceedings for the assessment of tax under this paragraph may be instituted in\
  \ respect of one or more calendar years in the period of the last five years preceding\
  \ the year in which the proceedings are instituted. Tax shall be payable on the\
  \ basis so established at the average rate of income tax on one year's income of\
  \ the last tax period.\n "
response date: 2013-06-26
response due date: null
sent date: 2013-05-09
title: The CRISIS TAX should be paid by those who brought us into the crisis;
upvotes: 42
url: https://predlagam.vladi.si/predlog/4604
