Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 683
Initiative accepted and completed: '2015-11-04'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-10-12'
Initiative published: '2015-10-12'
Initiative submitted: '2015-10-12'
Response from the competent authority: "Ministry of Finance's response:The taxable\
  \ amount of income tax is determined as the income subject to tax less the recognised\
  \ costs incurred in arriving at that income, less any allowances. The tax base and\
  \ the tax rate are used to arrive at the tax liability or the amount of tax payable.Taxpayers\
  \ (residents) can reduce their annual income tax base by tax allowances (e.g. the\
  \ general allowance and the special allowance for dependants), up to a maximum of\
  \ the amount of the positive tax base, i.e. the annual tax base is zero if the amount\
  \ of tax allowances is higher than the annual tax base.Only one taxable person will\
  \ be granted a special allowance for the same dependent, and the other taxable person\
  \ will only be granted the difference, if any, up to the full amount of the allowance,\
  \ if the taxable person claiming the allowance for the same dependent is unable\
  \ to make full use of the allowance due to an under-taxed income tax base.In addition\
  \ to tax reliefs, the State provides for the possibility of claiming social transfers\
  \ from the budget on the basis of the Act on Claiming Benefits from Public Funds\
  \ (Official Gazette of the RS, No. 62/10, 40/11, 40/12 - ZUJF, 57/12 - ZPCP-2D,\
  \ 14/13, 56/13 - Z\u0160tip-1, 99/13, 14/15 - ZUUJFO and 57/15).Entitlements from\
  \ public funds are cash benefits (child allowance, cash social assistance, care\
  \ allowance, state grant), subsidies and reduced payments (reduced kindergarten\
  \ fees, additional subsidy for pupils' lunch, subsidy for pupils' lunch, exemption\
  \ from social security services, contribution to the payment of the family helper,\
  \ rent subsidy, entitlement to the difference up to the full cost of health services,\
  \ entitlement to the payment of the contribution to compulsory health insurance),\
  \ aimed at those who need them. Social policy is based on social justice and solidarity.\
  \ Measures deriving from tax legislation are limited and can be applied to those\
  \ who have an income. On the other hand, it is social transfers that allow those\
  \ on low incomes to receive higher transfers, since the income and wealth situation\
  \ of the individual or his family is, in principle, taken into account when applying\
  \ for and determining the amount of social transfers to be paid to an individual.In\
  \ the light of the above, it is not possible to take your proposal into account."
Text file: 683.txt
Title: Income tax and dependants
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=683
