Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 437
Initiative accepted and completed: '2015-01-06'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2014-12-17'
Initiative published: '2014-12-17'
Initiative submitted: '2014-12-12'
Response from the competent authority: Response from the Ministry of Finance:The deadlines
  for the payment of the preliminary advance payment or advance payment of income
  tax and social security contributions for natural persons carrying out an activity
  are set by the Tax Procedure Act (Official Gazette of the Republic of Slovenia,
  No 13/11 - officially consolidated text et seq.The amount of the preliminary advance
  payment or advance payment of income tax on business income is generally determined
  for the tax year in an amount equal to the amount of the advance payment of income
  tax or income tax according to the most recent income tax or income tax return.
  However, an exception shall apply for a taxable person who commences business activities,
  namely that the taxable person shall determine the amount of the previous advance
  payment of income tax or advance payment of income tax according to the amount of
  the estimated tax base of the tax year for which the previous advance payment of
  income tax or advance payment of income tax, as the case may be, is determined.
  It may also be set at zero.The provisional advance payment or advance payment of
  income tax shall be paid in monthly instalments if the amount of the provisional
  advance payment or advance payment of income tax exceeds EUR 400. If it does not
  exceed this amount, it shall be paid in three-monthly instalments. The instalments
  of the interim income tax advance or advance shall fall due on the last day of the
  period to which they relate and shall be paid within ten days of their due date,
  i.e. by the tenth day of the month in respect of the preceding month or the preceding
  three months, as the case may be. The taxable person may also request a change in
  the previous advance payment or advance payment of income tax if the tax base for
  the current tax year differs from the tax base for the previous tax year.A person
  liable for social security contributions who is a natural person carrying on an
  activity (an insured person referred to in Article 15 of the Social Insurance Act)
  must submit a social security contribution statement and pay social security contributions
  by the 15th day of the month for the previous month at the latest.The taxable person
  must pay the social security contributions by the 15th day of the month for the
  previous month. Those insured persons shall, as a general rule, pay contributions
  on the basis of the minimum insurance base at the time of entry into insurance,
  but shall be exempted from the payment of the insured person's and employer's contribution
  to pension and invalidity insurance for the first 12 months of their business activity
  after the first entry in the business register or other register or register from
  the payment of the contribution for the pension and invalidity insurance in the
  amount of 50 % of the amount of the contribution calculated on the basis of the
  relevant base, and in the following 12 months in the amount of 30 % of the amount
  of the contribution calculated on the basis of the relevant base.The proposal under
  consideration is based on the current situation of the applicant and is not, in
  substance, a proposal to remove an administrative obstacle or to simplify administration,
  but rather a proposal to resolve the applicant's liquidity problem, taking into
  account the reasons given.The current arrangements for the determination and payment
  of the preliminary advance payment of income tax and social security contributions
  allow natural persons starting a business to be treated differently in certain areas,
  in particular when it comes to the determination of the amount of the preliminary
  advance payment of income tax and social security contributions (the amount of the
  (preliminary) advance payment is determined by the person concerned, and he/she
  is partially exempted from the payment of pension and invalidity insurance contributions
  during the first 24 months of his/her business activity). In addition to the above,
  it should be pointed out that the generally applicable regime for the determination
  and payment of the (preliminary) advance payment of income tax already allows for
  payment in three-month instalments and the possibility of changing, including reducing,
  the amount of the (preliminary) advance payment during the tax year.In the light
  of the above, we consider that extending the deadline for payment of the (preliminary)
  advance payment of income tax and social security contributions by a few days would
  not solve the problem of liquidity problems in relation to the payment of taxes
  and contributions for taxable persons starting their business, which are not specific
  to those taxable persons, but are also common for other economic operators in times
  of economic crisis. The adoption of the proposal would only increase the administrative
  complexity of the system, both for the taxable persons and for the tax authorities.
  It should also be pointed out that, in the case of natural persons carrying out
  an activity, the timeframe for payment cannot be linked to the timing of the receipt
  of payments in a given month, since this is a self-employed activity and there is,
  of course, no universally agreed timeframe.
Text file: 437.txt
Title: Extension of the deadline for payment of the income tax advance
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=437
