Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 591
Initiative accepted and completed: '2015-07-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-05-29'
Initiative published: '2015-05-29'
Initiative submitted: '2015-05-29'
Response from the competent authority: 'Response of the Ministry of Finance:The Tax
  Procedure Act - ZDavP-2 (Official Journal of the RS, No 13/11-UPB4, 32/12, 94/12,
  111/13, 25/14 - ZFU, 40/14 - ZIN-B and 90/14) in the second paragraph of 308. Article
  308, paragraph 2 (inter alia) provides that a taxable person who newly commences
  an activity shall make a notification for the purpose of determining the tax base
  by taking into account the normalised expenditure for the first tax year of the
  activity at the same time as submitting the application for registration in the
  tax register within eight days of registration in the primary register or registration
  in the official register of the authority. The notification shall include a declaration
  by the taxable person that, for the tax year in which he has newly commenced business,
  he is claiming the tax bases established by reference to normal expenditure, and
  a declaration of compliance with the conditions laid down by the law governing income
  tax. However, paragraph 3 of the same Article provides that the tax authority shall,
  by decision, reject a notification made after that deadline, without any appeal
  against the decision suspending its execution.It follows from the foregoing that
  a taxable person who starts a new activity must, as a rule, make the notification
  for the purpose of establishing the tax base by taking into account the normal expenditure
  for the first tax year of the activity within eight days of entry in the primary
  register, i.e., in the present case, in the case of an entrepreneur, within eight
  days of entry in the Business Register of Slovenia, which is kept by the AJPES (AJPES).
  If the taxable person fails to make this notification within this time limit, which
  is time-barred, he loses the right to determine the tax base by taking into account
  normalised expenses in the first tax year of activity (1).Despite the above, a taxable
  person registered at a VEM point may make the notification of the determination
  of the tax base by taking into account normalised expenses there, by having an employee
  at the VEM point fill in a special simplified form - the application form for the
  taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s
  taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s taxpayer''s
  taxpayer''s taxpayer''s taxpayer''s taxpayer''s VAT application for the first year
  of activity.(2), enter the taxable person''s expected income in the tax year of
  commencement of the activity and indicate the taxable person as the one who wishes
  to establish the tax base on the basis of normalised expenditure in that tax year.
  Such notification to the tax authority is sufficient or, if the tax authority so
  deems, it may subsequently request further explanations and/or evidence from the
  taxable person. This means that the taxable person does not have to make the notification
  again within eight days from the date of entry in the primary register or from the
  date of entry in the official register of the authority, using the form - Notification
  of the determination of the tax base by taking into account normalised expenses
  at the commencement of the activity, published on the website of the FURS.In other
  words, the taxable person must notify the determination of the tax base by taking
  into account normalised expenditure on the form - Notification of the determination
  of the tax base by taking into account normalised expenditure at the commencement
  of the activity, published on the FURS website, within eight days of entry in the
  primary register or entry in the official register of the authority only if the
  notification has not already been made at the VEM point via the form - Application
  for Taxpayers for s.In the event that the taxable person at the time of registration
  of the s.p. at the VEM point actually expressed the wish to determine the tax base
  in the tax year of the commencement of the activity by taking into account the normalised
  expenses, the notification of such determination of the tax base was not made at
  that time for a certain, justifiable reason, even within the period of eight days
  from the registration in the primary register or the entry in the official register
  of the authority, and the taxable person proves this to the tax authority (e.g.
  by submitting a form to the tax authorities). The tax authority shall treat such
  taxable person as a taxable person who has made a timely notification of the determination
  of the tax base by taking into account normalised expenses and shall, on that basis,
  mark him as a normalised person in the tax register. Otherwise (i.e. if the taxable
  person fails to adequately prove to the tax authority that he actually expressed
  his wish to determine the tax base by taking into account the normalised expenses
  at the time of registration of the p.r.o.), this is not possible, as the time limit
  set out in Article 308 of the ITA-2 is of a limitation nature. For this reason,
  in all cases where taxable persons submit their applications at the VEM points,
  we recommend that, for the sake of unambiguity and the purpose of proof at these
  points, they obtain and store a printout from the application, which shows, inter
  alia, the scope and content of the tax data.(1) An exception is made for cases where
  the taxable person misses the deadline for making the notification for justified
  reasons (e.g. an elementary event, sudden illness of the taxable person, traffic
  accident). In such cases, the taxable person may, in accordance with the provisions
  of Articles 103-108 of the ZUP (Official Gazette of the Republic of Slovenia, No.
  24/06-UPB2, 105/06-ZUS-1, 126/07, 65/08, 47/09 Coll. U-I-54/06-32 (48/09 am.), 8/10,
  82/13), submits a request for restitutio in integrum, which eliminates the consequences
  of the limitation period and allows the taxable person to perform the delayed act
  subsequently. We add that the filing of a restitutio in integrum application is
  time-bound.  The application must therefore be made within eight days from the date
  on which the cause ceased to exist, but the restitution can no longer be proposed
  after the expiry of three months from the date of the delay.(2) It is not an application
  - the form is published on the FURS website: http://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Obrazci/Priglasitev_ugotavljanja_DO_z_upostevanjem_normiranih_odhodkov_ob_zacetku_opravljanja_dejavnosti.pdf.'
Text file: 591.txt
Title: Entry into the Normarians system
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=591
