Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 170
Initiative accepted and completed: '2013-08-12'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-07-09'
Initiative published: '2013-07-09'
Initiative submitted: '2013-07-07'
Response from the competent authority: 'RESPONSE FROM THE MINISTRY OF FINANCE, TAX
  ADMINISTRATION OF THE REPUBLIC OF SLOVENIA: In the petition, the petitioner states
  that he has claimed both the dependent''s allowance and the capital gains allowance
  for 2012. He has overpaid on the one hand and had to pay the difference on the other
  hand (he received the payment in May and expects a refund in July). He wonders why
  these are not merged. In the case in point, suppose the taxpayer has received a
  capital gains tax assessment decision and an informative income tax calculation.
  Capital gains tax is a ceded tax, which means that the tax levied, at a proportional
  rate, is definitive and these earnings are not included in the annual income tax
  base. Income which is included in the annual tax base is subject to the deduction
  of income tax advances paid during the year from the annual income tax assessment
  (assessment according to the progressive scale). The annual income tax is determined
  by the tax authority by means of an informative income tax calculation, which, provided
  that the taxpayer has not lodged an objection against it, becomes a decision. It
  follows from the foregoing that there are different procedures of taxation, and
  therefore the petitioner''s petition cannot be accepted.'
Text file: 170.txt
Title: Dependent Relief and Capital Gains Allowance
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=170
