Text file: 6926.txt
author: opazovalka
downvotes: 0
end consideration date: 2015-09-11
id: '6926'
number comments: 3
number views: 1438
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nArticle 35(2) of the Tax Procedure\
  \ Act (TPA-2) stipulates that a natural person must provide his or her tax identification\
  \ number to the payer of income in all cases where he or she receives income, regardless\
  \ of the form in which it is received. If the natural person fails to do so, that\
  \ income may not be paid to the natural person.\nIt follows from the foregoing that\
  \ the participation of an individual in a prize draw does not constitute a requirement\
  \ to submit a tax identification number (as also stated by the Information Commissioner\
  \ in Decision No 0712-13/2007/ of 12.1.2007). The obligation to submit only arises\
  \ when it is unequivocally established that the successful entrant to the prize\
  \ draw has become the winner of a prize whose value exceeds EUR 42 and is taxed\
  \ as other income under Article 108(2) of the Income Tax Code.    \n "
response date: 2015-11-25
response due date: null
sent date: 2015-08-13
title: abolition of the tax number requirement for prize crosswords
upvotes: 16
url: https://predlagam.vladi.si/predlog/6926
