Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 351
Initiative accepted and completed: '2014-09-18'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2014-07-15'
Initiative published: '2014-07-15'
Initiative submitted: '2014-07-13'
Response from the competent authority: "Response from the Ministry of Finance: 1.\
  \ Proof of acquisition of immovable property: The submission of proof of acquisition\
  \ of immovable property relates both to the assessment of capital gains tax on the\
  \ disposal of immovable property and to the assessment of capital gains tax on the\
  \ change of use of land. In accordance with the provision of Article 139 of the\
  \ Act on Balancing Public Finances (Official Gazette of the Republic of Slovenia,\
  \ No. 40/12, 96/12 - ZPIZ-2, 104/12 - ZIPRS1314, 105/12, 25/13 - Decree-Law No.\
  \ US 46/13 - ZIPRS1314-A, 56/13 - Z\u0160tip-1, 63/13, ZOsn-i, 63/13 - ZJAKRS-A,\
  \ 99/13, - ZUPJS-C, 99/13 - ZSVarPre-C, 101/13 - ZIPRS1415 and 101/13 - ZDavNepr),\
  \ namely, the tax authority shall assess the tax on the gain from the change of\
  \ land use in the manner prescribed for the assessment of capital gains tax on the\
  \ disposal of immovable property. The Tax Procedure Act - ZDAVP-2 (Official Gazette\
  \ of the RS, No 13/11 - official consolidated text, 32/12, 94/12, 101/13 - ZDAVNepr,\
  \ 111/13, 22/14 - Decree of the US, 25/14 - ZFU, and 40/14 - ZIN-B) imposes on the\
  \ taxpayer the obligation to file (and complete) the income tax return for capital\
  \ gains on the disposal of immovable property, without specifying the attachment\
  \ of the mandatory annexes. However, it follows from the provisions of the Income\
  \ Tax Act - ZDoh-2 (Official Journal of the Republic of Slovenia, No. 13/11 - official\
  \ consolidated text, 9/12 - Decree of the US, 24/12, 30/12, 40/12 - ZUJIF, 75/12,\
  \ 94/12, 52/13 - Decree of the US, 96/13, 29/14 Decree of the US and 50/14) that\
  \ the value of the capital at the time of acquisition and the time of acquisition\
  \ of the capital are evidenced by a contract, a court decision, a decision of an\
  \ administrative authority or by the relevant evidence. Only in the case of relevant\
  \ evidence does the law expressly provide that the taxpayer must submit it to the\
  \ tax authority himself. As regards the proof of the tax procedure, the general\
  \ provisions of the ITA-2 must be taken into account. The tax authority has to prove\
  \ the facts on the basis of which the tax liability arises or is increased or reduced\
  \ (Article 76(2) of the ITA-2). The taxable person must provide evidence for his\
  \ claims in the tax proceedings (Article 76(1) ZDAVP-2) Unless otherwise provided\
  \ for in this Law or in the Law on Taxation, the taxable person shall, as a rule,\
  \ prove his claims in the tax proceedings by means of written documentation (Article\
  \ 77 ZDAVP-2). Tax practice shows that taxpayers attach the relevant supporting\
  \ documents to their tax return in different ways. If taxpayers do not attach proof\
  \ of the acquisition of the immovable property to the tax return, the tax authority\
  \ itself verifies the existence or correctness of the information in its records\
  \ (archives for the assessment of the real estate turnover tax, inheritance and\
  \ gift tax). If the tax authority itself does not have the relevant document, it\
  \ asks the taxpayer to submit the evidence. The Ljubljana tax office is special\
  \ as the tax office with the highest number of cases that explicitly requests evidence\
  \ from taxable persons. Problems arise in particular in cases where the capital\
  \ was acquired by inheritance, as in more than 90% of cases there is an exemption\
  \ from tax on the grounds of the first order of succession, which means that the\
  \ value of the capital at the time of acquisition is not apparent from the capital\
  \ inheritance decree or from the inheritance tax assessment. As regards the records\
  \ of inheritance and gift tax returns and assessments, we would like to further\
  \ clarify that there is still no IT support in place, so the tax offices rely only\
  \ on their own (paper) archives. Also problematic are those cases where the transfer\
  \ of ownership of immovable property was subject to value added tax at the time\
  \ of the acquisition of the capital, as the tax authorities do not have these contracts\
  \ at their disposal. In all these cases, the tax authority normally requires the\
  \ taxable persons to provide the relevant evidence in the tax procedure. 2. 3. certificate\
  \ of the date of change of land use Article 139 of the UITF provides that the taxpayer\
  \ must submit the tax return for the change of land use within 15 days after the\
  \ conclusion of the contract of sale. The form must be accompanied by proof from\
  \ the municipality that the land has been changed to land for the construction of\
  \ buildings, showing the date of the change of use. In the light of the above-mentioned\
  \ legal basis, the obligation to attach proof of the change of use of the land to\
  \ land for the construction of buildings is imposed on the taxable person. Tax practice\
  \ shows that taxable persons generally comply with this obligation, and in some\
  \ tax offices a way of exchanging information has been agreed with the municipalities\
  \ even without the participation of the taxable persons."
Text file: 351.txt
Title: Calculation of property tax and capital gains assessment
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=351
