Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 152
Initiative accepted and completed: '2013-07-02'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-06-19'
Initiative published: '2013-06-19'
Initiative submitted: '2013-06-17'
Response from the competent authority: 'Reply from the Ministry of Finance: The personal
  income tax system is regulated by the Personal Income Tax Act (Official Gazette
  of the Republic of Slovenia, No 13/11-official consolidated text, 24/12, 30/12,
  40/12-ZUJF, 75/12 and 94/12). Personal income tax is levied on the income of natural
  persons. Residents are generally taxed on their worldwide income, while non-residents
  are taxed on their source of income in Slovenia. The system is based on the principle
  of general tax liability and therefore, in principle, all income of natural persons
  is subject to taxation, irrespective of the source of income. Income is divided
  into six groups: income from employment, income from a trade, income from primary
  agricultural and primary forestry activities, income from the letting of property
  and from the transfer of a right in property, income from capital and other income.
  In addition to dividends and capital gains, interest, including interest on securities,
  is included in capital income. This arrangement ensures a more equal and transparent
  tax treatment of income, as well as a more even distribution of the tax burden among
  taxpayers. Taking into account the above and the need for fiscal consolidation,
  the Ministry of Finance does not propose a solution in the direction of exempting
  from personal income tax interest received by resident natural persons on bonds
  issued by the Republic of Slovenia.'
Text file: 152.txt
Title: Submission of the tax form for government bonds
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=152
