Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 753
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2016-06-13'
Initiative published: '2016-06-13'
Initiative submitted: '2016-06-02'
Response from the competent authority: Response from the Ministry of Finance:In view
  of the statements in your petition, we assume that it refers to the automatic exchange
  of data between administrative units and the Financial Administration of the Republic
  of Slovenia, and we would like to clarify the following:Pursuant to Article 297
  of the Tax Procedure Act (ZDavP-2, Official Gazette of the Republic of Slovenia
  No. Journal of the RS, No 13/11 - Official consolidated text, 32/12, 94/12, 101/13
  - ZDavNepr, 111/13, 25/14 - ZFU, 40/14 - ZIN-B, 90/14 and 91/15, hereinafter referred
  to as "ZDavP"), the holder of a supplementary activity on a farm must submit to
  the Financial Administration of the Republic of Slovenia (hereinafter referred to
  as "FURS") a tax return for the calendar year within the statutory time limit, i.e.
  no later than by 31 December 2012. At the same time, the holder of the complementary
  activity on the farm must notify the administrative units of the annual income from
  the aforementioned activity. The procedure for reporting the data and the legal
  basis for this procedure fall within the remit of the Ministry of Agriculture, Forestry
  and Food.In view of the above, the FURS is not in a position to forward the income
  data to the UE and thus there is no mutual exchange of this data between the two
  authorities. In this case, there are two different procedures, as the data sent
  to the administrative units are different from the data sent to FURS in the tax
  return. The two procedures are also timed differently, as the data must be sent
  to the UE by 30 June each year, and the data for the tax return must be sent to
  FURS by 31 March of the current year.Response from the Ministry of Agriculture,
  Forestry and Food:The reporting of the income from the supplementary activity is
  laid down in Article 99 of the Law on Agriculture (Official Gazette of the Republic
  of Slovenia, No 45/08, 57/12, 90/12 - ZdZPVHVVR, 26/14 and 32/15). Prior to the
  entry into force of this amendment, the administrative unit itself obtained the
  data from the tax return on the income from the supplementary activity for the previous
  year or from the final decision on the assessment of income tax on the income from
  the supplementary activity for the previous year. However, in cases where, in addition
  to the complementary activity, the holder of a supplementary activity on the farm
  also carried on other agricultural or non-agricultural activities and these were
  jointly subject to the tax base, the holder of the supplementary activity was already
  required to provide the administrative unit with information on the proportion of
  the profits attributable to the supplementary activity. The amendment to the Agriculture
  Act has changed the status of the holder of a complementary activity on a farm,
  who may be either the holder of the farm or a member of the farm who has his consent.
  The holder of a complementary activity on a farm is obliged to keep accounts of
  his complementary activities and to report the amount of income to the administrative
  unit. The Agriculture Act provides for a later date for reporting the income, which
  makes it easier to make any additional calculations in the case of multiple activities.
  Directly obtaining information on income from the RS Tax Administration is no longer
  possible as the amendment to the Income Tax Act introduced a single tax treatment
  of the farm. Even a farm is represented by the head of the farm household, who has
  been appointed by the members of the household. The reporting systems are different
  and cannot be fully harmonised. The Ministry of Agriculture, Forestry and Food has
  informed the holders of complementary activities on the farm about the method of
  reporting income to the administrative units through the media. Specific examples
  have been published on which information from the Income Tax Return and Income Tax
  on Income from Business Income sent by the holder of a supplementary activity to
  the Financial Administration of the Republic of Slovenia is to be reported to the
  administrative unit. However, for cases where the holder carries out more than one
  activity, examples of the calculation of the income from the complementary activity
  have been provided. The holder of a complementary activity may communicate the information
  to the administrative unit in accordance with the rules - by post, by submission
  at the lodging office or orally on record.The Ministry of Agriculture, Forestry
  and Food has taken on board the proposals to simplify these procedures. No additional
  forms have been laid down for the reporting of income to be completed by the accountancy
  service, as the operators are free to do this themselves.
Text file: 753.txt
Title: Data exchange between authorities
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=753
