Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 352
Initiative accepted and completed: '2014-08-13'
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: 'Reply from the Ministry of Finance:It is not
  clear from the petition to which type of form the question refers. According to
  the practice of the tax offices, it can be assumed that the petition relates to
  the property tax return - residential premises, rest/recreational premises and garages.  8/91,
  7/93), (Official Journal of the SRS, No 36/88, 8/89, 48/90 - Official Journal, 8/91,
  14/92 - ZOMZO, 7/93, 18/96 - ZDAVP, 91/98 - ZDAVP-C, 1/99 - ZNIDC, 117/06 - ZDVP,
  117/06 - ZDDD, 24/08 - ZDDKIS and 101/13 - ZDavNepr), which was repealed by the
  Real Estate Tax Act (ZDavNepr), but which the Constitutional Court, by its decision
  repealing ZDavNepr, extended its application until a different real estate taxation
  regime was established. Article 156 of the ZDOTa (Article 14 p.b.) provides that
  property tax is payable by natural persons (taxable persons) who own: buildings,
  parts of buildings, dwellings and garages, and rest or recreational premises. 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, 25/14 - ZFU and 40/14 -ZIN-B), however,
  obliges taxable persons to submit a property tax return to the tax authority in
  whose territory the property is located within 15 days after the tax liability has
  arisen, which occurs at the time when the contract of sale is concluded. At the
  same time, they must communicate, within the same 15-day period, all the information
  which affects the amount of the tax liability.As stated at the outset, we assume
  that the petition concerns the submission of a property tax return, which the taxable
  person is required to submit in accordance with the Tax Procedure Act - ZDavP-2
  (Official Gazette of the Republic of Slovenia, no. 13/11 - Official consolidated
  text, 32/12, 94/12, 101/13 - ZDavNepr, 111/13, 25/14 - ZFU and 40/14 - ZIN-B) must
  be filed within 15 days after the tax liability has arisen with the tax authority
  in whose territory the property is located. At the same time, it must report, within
  the same 15-day period, all information affecting the amount of the tax liability.In
  this respect, we would like to clarify that the property tax return was prescribed
  on the basis of the Ordinance on the forms of income tax returns for 1996 (business
  income tax, capital gains tax, property income tax, wealth tax, inheritance and
  gift tax, and real estate turnover tax). The return also contains a questionnaire
  in which, in addition to general information on the taxable person, the return also
  requires information on the individual premises and the related area. At the same
  time, for each group of premises, the relevant design (construction) characteristics
  of the materials used in the building (type of windows, design of floors and walls)
  and the associated installations (plumbing, electricity, heating, etc.) must be
  indicated, as well as the other characteristics of the property which have a bearing
  on the determination of the tax base. The questionnaire takes into account the Rules
  on the criteria and method for determining the value of dwellings and dwelling houses
  and the scoring system (Official Gazette of the SRS, No 25/81 and Official Gazette
  of the RS, No 18/91 - SZ and 65/99), adopted on the basis of the Housing Act. The
  property tax is therefore based on a three-decade-old legal basis which does not
  follow the trends in the field of real estate registration.The legal basis for the
  establishment of the cadastre of buildings was laid down in the Law on the Registration
  of Real Estate, State Boundaries and Spatial Units (Official Gazette of the RS,
  no. The Building Cadastre is therefore a more recent record which, although it also
  contains data on the surface area and quality of immovable property, is collected
  on a different basis and for a different purpose, and is therefore not directly
  applicable to the outdated method of determining the property tax liability. It
  should also be pointed out that the building register does not contain data for
  all immovable property, but only for those for which the first entry in the land
  register has been made since the establishment of the register, i.e. newly built
  immovable property and old immovable property not yet entered in the land register
  (e.g. freehold property). It is a more recent register, which also includes, among
  other things, other data on the types and surface of premises. It should be noted
  that the Building Cadastre database contains mainly data on newly constructed buildings
  after its establishment, and not on all immovable property in the territory of the
  Republic of Slovenia.Therefore, due to the different content and the different way
  of capturing and organising the data, the Building Cadastre data are not useful
  for comparison with the outdated way of determining the tax liability for property
  tax. The latter takes into account the performance characteristics of the materials
  used in determining the value of the property, which are not reflected in the cadastre.
  In any event, the tax authority cannot obtain all the information from the official
  records on the basis of which it could determine the value of the property and,
  consequently, the taxable amount.Since the building register does not contain all
  the information necessary to determine or establish the taxable amount of the property
  tax, the obligation to provide this information in the tax return for the levy of
  the property tax rests solely with the taxable person. In conclusion, we would like
  to point out that the obsolescence of the way in which the tax base is determined
  is one of the reasons for the desire to replace the property tax, together with
  other levies of this nature, with a single property tax, which would determine the
  tax base entirely on the basis of the official property records.'
Text file: 352.txt
Title: Additional bureaucracy from FURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=352
