Area: Javna uprava
Competent authority: FURS, MF, MP
EZU URL: .nan
Initiative ID: 1141
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2021-05-17'
Initiative published: '2021-05-17'
Initiative submitted: '2021-05-14'
Response from the competent authority: "Reply from the Ministry of Finance and the\
  \ Ministry of Justice regarding the e-exchange of data between data subjects and\
  \ data beneficiaries:In the Tax Procedure Act (Official Journal of the Republic\
  \ of Slovenia, No 13/11 - Official consolidated text, 32/12, 94/12, 101/13 - ZDavNepr,\
  \ 111/13, 22/14 - Decree No. US, 25/14 - ZFU, 40/14 - ZIN-B, 90/14, 91/15, 63/16,\
  \ 69/17, 13/18 - ZJF-H, 36/19, 66/19, 145/20 - decree of the US and 203/20 - ZIUPOPDVE;\
  \ hereinafter referred to as: ZDAVP-2), Article 39a provides the legal basis for\
  \ the electronic transmission of the data of the DZU, from the records of the holders\
  \ of the investment vouchers, to the FURS, which is necessary for the collection\
  \ of taxes. The FURS aims to implement as soon as possible the electronic retrieval\
  \ of data from the PBOs via the Data Tray, which will reduce the administrative\
  \ burden and costs for both the PBOs and the FURS. In the light of the above, we\
  \ support the proposal for the electronic exchange of data between the PBOs and\
  \ the FURS and the Office for the Prevention of Money Laundering ('the AML Office')\
  \ from the point of view of the scope of work of the Ministry of Finance.The initiative\
  \ related to the exchange of data for the purposes of insolvency proceedings is\
  \ being considered by the Ministry of Justice in the context of the proposed amendments\
  \ to the Act on Financial Management, Insolvency Proceedings and Compulsory Winding-up.\r\
  \n \r\nThe draft Bill on Amendments and Additions to the Act on Financial Management,\
  \ Insolvency Proceedings and Compulsory Winding-up (ZFPPIPP), which is currently\
  \ already the subject of a public expert discussion, provides for a legal basis\
  \ which will enable insolvency administrators to obtain information on the assets\
  \ of the bankrupt debtor and on transactions which may have the characteristics\
  \ of avoidable legal transactions, also in computerised form. Once the technical\
  \ conditions are in place, insolvency practitioners will also be able to obtain\
  \ this information through direct electronic access to records, registers or public\
  \ registers. To this end, amendments to Articles 291 and 384 of the ICAPL are foreseen,\
  \ which will also allow for the electronic exchange of data between insolvency administrators\
  \ and management companies.The envisaged legal solution represents an important\
  \ administrative relief or simplification of procedures, which will relieve insolvency\
  \ administrators and management companies (as well as other data controllers of\
  \ data on the assets of insolvent debtors) from the so-called \"manual\" operations.The\
  \ proposed legal solution will also allow for the electronic exchange of data between\
  \ insolvency administrators and management companies.\"The Ministry of Finance's\
  \ response to the initiative to amend or simplify the procedure for filing capital\
  \ gains returns for investors who have made redemptions of units in mutual funds\
  \ in the past year:In the light of the above, we consider that the proposal to simplify\
  \ the procedure for filing capital gains returns for investors who have made redemptions\
  \ of units in mutual funds in the past year is not suitable for further consideration.The\
  \ data provided by the FURS to the CFCU (in the KP_KDVP file) can be imported by\
  \ taxpayers into their capital gains tax return on the disposal of securities and\
  \ other shares and investment coupons, which they submit via the eTaxes system,\
  \ making it easier for them to comply with their obligations.Pursuant to Article\
  \ 326 of the Income Tax Act-2, taxpayers are required to submit their capital gains\
  \ tax return on the disposal of securities and other interests and investment coupons\
  \ to the tax authority by 28 February of the current year in respect of the preceding\
  \ year, except for taxpayers who are non-residents. Information relating to acquisitions,\
  \ disposals, including redemptions, of securities and shares in companies, cooperatives\
  \ and other forms of organisation, and investment coupons, by type of transaction,\
  \ and to the claiming of expenses, and the identification of the taxable person\
  \ and the person required to provide the information, in accordance with Article\
  \ 339(1)(b) and (c) of the VAT Code. Article 339(2) of the Income Tax Act, the FURS\
  \ shall be supplied by the legal persons who carried out the transfers of securities\
  \ and investment coupons; by notaries, where the disposal of a share requires a\
  \ contract drawn up in the form of a notarial deed; and, in certain cases, by the\
  \ companies, cooperatives and other forms of organisation whose securities or shares\
  \ were transferred. In the year of assessment, taxpayers usually trade not only\
  \ in investment coupons but also in securities and often also in shares, which may\
  \ have their source outside Slovenia, and therefore the tax authority does not necessarily\
  \ have all the relevant information at its disposal. If taxpayers do not agree to\
  \ provide the tax year's trading data also for the purpose of pre-filling the return,\
  \ the FURS does not have data on all acquisitions of an earlier date, by type of\
  \ capital, and thus cannot automatically include them in the decision. For these\
  \ reasons, the data on the trading of investment coupons produced by the CFCs in\
  \ the KP_CTDVP file are not sufficient for the preparation and issue of correct\
  \ income tax assessment decisions, which would require taxpayers to object to the\
  \ informative calculation in order to ensure that the income tax is correctly assessed,\
  \ thus negating the advantage of the proposed administrative relief for taxpayers.\r\
  \n "
Text file: 1141.txt
Title: e-Data exchange
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1141
