Area: Working law
Competent authority: MDDSZ, MF
EZU URL: .nan
Initiative ID: 1024
Initiative accepted and completed: '2020-05-25'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-05-06'
Initiative published: '2020-05-06'
Initiative submitted: '2020-05-05'
Response from the competent authority: Reply from the Ministry of Finance:We cannot
  comment on the specific procedures for assessing the advance payment of personal
  income tax, but we would like to provide a general explanation:Under the Income
  Tax Act, personal income is taxed in two ways. The synthetic method of taxation,
  according to which income tax is levied on all income received by natural persons
  in a tax year, regardless of where it is received from, in one tax, at progressive
  tax rates and taking into account tax deductions, and the deductive method of taxation,
  according to which certain income is subject to income tax at a proportional rate,
  without taking into account tax deductions.The assessment and adjustment of personal
  income tax for each tax year is carried out after the end of the year, by a decision
  of the tax authority, within the time limits and in the manner laid down by the
  Income Tax Act and the law governing the tax procedure. The income tax levied on
  the taxable person for a tax year on income included in the annual tax base shall
  be reduced by the income tax paid during the year on that income. Income tax paid
  during the year shall be regarded as a prepayment of income tax. If the amount of
  income tax assessed at the annual level is higher than the amount of the advance
  income tax paid during the year, the taxable person shall pay the difference. If
  the amount of the annual income tax assessment is less than the amount of the advance
  income tax paid during the year, the taxable person shall be refunded the difference.In
  determining the tax rate and the method for calculating, accounting for and paying
  the advance income tax on each type of income, the aim has been to ensure that,
  in general, the amount of the advance income tax paid during the year on the different
  types of income of taxable persons, which are included in the annual tax base, approximates
  as closely as possible to the amount of the annual income tax assessment. In certain
  cases, this objective cannot be achieved, as the income situation of the individual
  determines whether his average tax rate deviates from the rate applied to the advance
  payment of income tax. In the light of the above, the Ministry of Finance considers
  that the current tax treatment and the method of calculating the advance on employment
  income are appropriate.
Text file: 1024.txt
Title: Income tax on pension from abroad
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1024
