Text file: 9943.txt
author: David Mrvar
downvotes: 0
end consideration date: 2019-04-02
id: '9943'
number comments: 12
number views: 4038
proposal type: Competent authority response
response: 'Response from the Ministry of Finance


  Motor Vehicle Tax was introduced in 1999 and is levied on motor vehicles falling
  under the individual tariff codes of Chapter 87 of the Combined Nomenclature of
  the Customs Tariff, which are put into circulation or registered for the first time
  in the territory of the Republic of Slovenia, in accordance with the provisions
  of the Motor Vehicle Tax Act (hereinafter referred to as ''MVT Act''). Pursuant
  to Article 4(1) of the Act, the person liable for the levy and payment of the tax
  is the manufacturer or the person who acquires the motor vehicle in another Member
  State of the European Union or the importer of the motor vehicle. Pursuant to Article
  6 of the VAT Act, the basis for the VAT is the sale price of the individual vehicle
  and, if the sale price does not correspond to the turnover value, the taxable amount
  is the turnover value of those motor vehicles, as determined by the tax authority.


  Further, Article 8a ZDMV provides that a taxable person who acquires a motor vehicle
  from another Member State of the European Union and is not obliged to account for
  the tax in accordance with Article 8 shall be assessed by the tax authority on the
  basis of a tax return submitted by the taxable person no later than 15 days from
  the date of acquisition of the motor vehicle. When obtaining the return, the taxable
  person shall enclose the original invoice of the purchase of the vehicle, showing
  the sale price and the date of acquisition, a statement of the emission compliance
  of the vehicle, as well as the original or a certified copy of the registration
  document or the circulation licence. The same Article also provides that a professional
  organisation competent for conformity assessment may not issue a certificate of
  conformity for a motor vehicle of type SB if the motor vehicle is not entered in
  the register of motor vehicles kept by the tax authority.


  We would like to clarify that the Tax Administration of the Republic of Slovenia
  treats all DMV returns in the same way, irrespective of the status of the taxable
  person or the activity he/she is engaged in, and endeavours to ensure that each
  application is resolved as quickly as possible and, above all, within the 30-day
  time limit provided for by law. We would like to add that in recent years the Tax
  Administration of the Republic of Slovenia has experienced an uneven increase in
  the number of returns received. On the basis of the information received from the
  RS Tax Administration, we would like to clarify that the taxpayer''s allegations
  that the RS Tax Administration takes 30 days to calculate the DMV are not true,
  as evidenced by the data on the processing time for the 2018 DMV return. In 2018,
  more than 40,000 assessments were made, of which 22.6% were resolved within one
  to three days, 36% within 4-10 days, 25% within 11-20 days, 11.5% within 21-30 days,
  and 4.9% of the cases took longer than 30 days to resolve (note: the resolution
  time is measured in calendar days, not working days). The applications with a resolution
  time of more than 30 days are generally cases where a specific fact-finding procedure
  has been followed, which means that, unlike the summary procedure, in this case
  the facts and circumstances are established through activities such as, for example,
  the following The following cases are increasing in number due to the implementation
  of additional control over possible evasion of value added tax, which has been carried
  out in motor vehicle tax assessment proceedings since October 2018, and therefore
  the Financial Administration of the Republic of Slovenia has issued a special press
  release on 5 October 2018, informing about the adoption of additional measures for
  more effective control over possible evasion of value added tax.The additional measures
  have been taken in order to improve the control over possible evasion of value added
  tax.


  With regard to the taxable person''s proposal to have the DMV levied by authorised
  vehicle registration bodies, thereby reversing the order of the procedures and allowing
  the RS Revenue Administration to control and supervise irregularities in the DMV
  levied only after the registration of the vehicle, we consider that such a method
  would be inappropriate both from the point of view of the correctness of the DMV
  assessment and from the point of view of the effectiveness of such supervision in
  the light of the abuse and evasion of the VAT and the DMV that the RS Revenue Administration
  detects in the context of the DMV assessment procedures.


  On the basis of the above, the Ministry of Finance cannot support the proposal.
  We would like to add that the Ministry of Finance will consider the possibility
  of administrative simplification in the assessment of the motor vehicle tax when
  the Motor Vehicle Tax Act is reformed.'
response date: 2019-04-18
response due date: null
sent date: 2019-03-12
title: Same-day DMV payment and vehicle registration
upvotes: 43
url: https://predlagam.vladi.si/predlog/9943
