Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 904
Initiative accepted and completed: '2020-05-28'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2018-04-09'
Initiative published: '2018-04-09'
Initiative submitted: '2018-04-06'
Response from the competent authority: 'Reply from the Ministry of Finance:The legal
  basis for determining the tax base on business income by taking into account actual
  income and normalised expenses is laid down in Article 48 of the Income Tax Act.
  However, Article 308 of the Tax Procedure Act (ITA-2) regulates the manner and sets
  the deadlines for the notification of the determination of the tax base by taking
  into account normalised expenses, namely that the taxpayer shall notify the tax
  authority of the determination of the tax base by taking into account normalised
  expenses no later than by 31 March of the year for which he decides to determine
  the tax base by taking into account normalised expenses, or by the expiry of the
  deadline for the submission of the income tax return on income from activities for
  the previous year, which is also on 31 March of the current year.A taxable person
  who starts a new activity shall make the notification 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 the entry in the primary register or the entry
  in the official register of the authority, as the case may be.Pursuant to Article
  308(3) of the ITA-2, the tax authority shall reject by decision a notification made
  after 31 March of the year (or after the deadline referred to in the preceding paragraph
  in the case of new taxable persons) in which the taxable person wishes to establish
  the tax base by taking into account normalised expenses. The notification of the
  determination of the tax base by reference to normalised expenditure for a tax year
  cannot therefore be made after 31 March of the current year.The determination of
  the tax base by reference to normalised expenditure is a benefit which taxable persons
  may opt for themselves, provided that they meet certain legal conditions. However,
  they must exercise this benefit within the statutory time limit. The current method
  of claiming this benefit has been applicable since the 2013 tax year. The explanatory
  memorandum to the legislative amendments explicitly states that the time limit for
  claiming the notification is time-barred (Article 308 ZDATP-2 provides for the time-barring
  nature of this time limit) and that the taxpayer cannot make the notification after
  the time limit (e.g.: Article 308 ZDATP-2, Article 308 ZDATP-2, Article 308 ZDATP-2,
  Article 308 ZDATP-2, Article 308 ZDATP-2, Article 308 ZDATP-2, Article 308 ZDATP-2,
  Article 308 ZDATP-2). The preclusive period is justified in the present case by
  the fact that the notification is a right or benefit which the taxpayer voluntarily
  chooses to exercise and the delay of this period means the loss of the right to
  the benefit. At the same time, this method of determining the tax base requires
  proper bookkeeping or record-keeping, which must be kept up to date.In addition,
  the taxpayer has a practical period of three months (from the end of the previous
  tax year to 31 March of the current year) to make the notification, during which
  time it has the possibility to change its decision on whether or not to enter or
  leave the system of determining the tax base on the basis of standardised expenditure.
  It should be stressed that extending the deadlines or allowing errors to be corrected
  within a certain period (after the expiry of the statutory deadline for filing the
  notification) only administratively complicates the system and does not solve the
  problem of untimely responses by taxpayers.On the basis of the above, the Ministry
  of Finance considers that the current regime is appropriate in the nature of things
  (the benefit to be claimed and the up-to-date maintenance of the relevant books
  and records) and gives taxpayers sufficient time to make the relevant notification
  within the statutory deadline. However, the Ministry of Finance is also not aware
  that the current arrangements are generally problematic for taxable persons.'
Text file: 904.txt
Title: Entry into a standardised s.p.
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=904
