Area: .nan
Competent authority: MDDSZ, MF
EZU URL: .nan
Initiative ID: 621
Initiative accepted and completed: '2015-08-07'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-07-23'
Initiative published: '2015-07-23'
Initiative submitted: '2015-07-04'
Response from the competent authority: RESPONSE FROM THE MINISTRY OF FINANCE:The taxpayer
  - the performer of personal supplementary work - must file the income tax return
  on income from employment (income from other contractual relationships) by the 10th
  day of the month for the preceding month, in accordance with the current Article
  288 of the Tax Procedure Act ZDavP-2, as the income from this activity is considered
  to be income from other contractual relationships according to Article 38 of the
  Tax Code-2. In the tax return, the taxable person shall declare all the income actually
  received in the previous month from the other contractual relationship (paid realisation).
  On the basis of the declared income received by the personal supplementary worker
  in the month for the work performed under the other contractual relationship (personal
  supplementary work), the tax administration shall, by decision, assess the taxable
  person with the income tax surcharge. Pursuant to Article 14 of the Act on the Prevention
  of Illegal Work and Employment (ZPDZC-1), the income from personal supplementary
  work in each half-year of the calendar year may not exceed, in aggregate, three
  average monthly net wages in the Republic of Slovenia in the preceding calendar
  year. However, according to the second paragraph of the above provision, the individual
  carrying out personal supplementary work must report the income to the tax administration
  on a half-yearly basis, no later than the 10th day of the month following the end
  of the half-yearly period. In the half-yearly report, the individual shall provide
  information on the income earned by invoice, irrespective of whether or not the
  invoiced amount is also paid (invoiced realisation). In view of the above, the two
  reports, the income tax return and the income statement, may differ, since the return
  only shows the income actually received by the individual in a given month, whereas
  the income statement shows all invoices issued during the half-year period, whether
  or not they have been paid. If the taxable person has not received any income from
  personal supplementary activities in a particular month, he does not have to submit
  an income tax return for that month. If the individual did not carry out any work
  from personal supplementary work during the six-month period, he or she must nevertheless
  submit a six-monthly report on the income earned from personal supplementary work,
  since, pursuant to Article 14(3) of the Personal Supplementary Work Act, the tax
  administration is obliged to keep records of the income earned and to inform AJPES
  of taxpayers who fail to submit such a report even within the subsequently set deadline.
  Pursuant to Article 13(7) of the ZPDZC-1, the AJPES shall, ex officio, remove a
  person from the list of individuals carrying out personal supplementary work if
  it receives a notification from the financial administration that the individual
  from the list of persons carrying out personal supplementary work has failed to
  report information on the income earned from personal supplementary work within
  a subsequently set deadline. AJPES shall also remove a person from the list of individuals
  carrying out personal supplementary work if it receives a notification from the
  Financial Administration that the individual no longer meets the condition of the
  half-yearly income limit laid down in Article 14 of the ZPDZC-1.It follows from
  the foregoing that the implementation of the present proposal for administrative
  relief or simplification of procedures would require an amendment to Article 288
  of the Law on Personal Supplementary Work. This could entail an exception to the
  method of submitting the income tax return on other income from other contractual
  relationships and/or an amendment to the ZPDZC-1 and the Rules on Personal Complementary
  Work, which stipulate the obligation to submit a semi-annual report on the invoices
  issued on the basis of personal complementary work, the obligation to keep records
  on the income earned on the basis of personal complementary work, and the method
  of notifying AJPES of the failure of the providers of personal complementary work
  to meet the conditions of their income.
Text file: 621.txt
Title: Reporting in the context of personal supplementary activities
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=621
