Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 999
Initiative accepted and completed: '2020-02-28'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-02-19'
Initiative published: '2020-02-19'
Initiative submitted: '2020-02-18'
Response from the competent authority: 'Reply from the Ministry of Finance:The Law
  on Associations states that associations may engage in both profit-making and non-profit-making
  activities. Article 6(2) of the Act provides that no association may be established
  for the purpose of making a profit or whose sole activity is profit-making, nor
  may such an association be operated. The association is liable for corporation tax
  (hereinafter: CIT). It becomes liable on the date of its entry in the register of
  associations and remains liable until the association is deleted from the register.
  During this period, the association must submit tax returns, of which the accounts
  form an integral part. If the association submits the accounts to AJPES (both for
  the purpose of public disclosure and for other needs - tax, statistical, etc.),
  it is not obliged to resubmit the accounts to the VAT return, as the tax authority
  itself obtains the information from AJPES. However, if the association were not
  obliged to submit annual reports to AJPES, it would have to submit the balance sheet
  data and the income and expenditure account data, on the same forms as those submitted
  to AJPES by other legal persons governed by private law, as an integral part of
  the corporate income tax return to the tax authority. The data from the income and
  expenditure account shall form the basis for the preparation of the corporate income
  tax return.). Income from non-profit activities is exempt from corporate income
  tax. The eTaxes portal is an information system of the Financial Administration
  of the Republic of Slovenia (hereinafter: FURS) used for electronic transactions
  with the financial administration. It enables the simple and secure submission of
  tax forms and the receipt of documents served by the Financial Administration of
  the Republic of Slovenia (eDelivery). The electronic way of doing business has advantages
  for both the taxpayer and the tax authority, as it facilitates business and reduces
  costs for both. It is important to point out that this way of doing business gives
  taxpayers the possibility to identify certain errors themselves before submitting
  their returns, given the logical and mathematical controls already built in. The
  FURS perceives that the reason for not submitting tax returns via the eTaxes portal
  is ignorance or lack of knowledge of the rules, and therefore the FURS is carrying
  out various activities to raise awareness of the obligation to submit tax returns
  via the eTaxes portal.  To this end, in January 2020, the FURS sent an information
  notice to a large number of authorised persons for filing documents in relation
  to the receipt of documents via the eTax portal (eDelivery), explaining that their
  authorised persons (clients) are not technically ready for eDelivery. The FURS advised
  the document filing agents to remind their clients that they do not have the appropriate
  authorisation to receive documents. However, in February 2020, FURS also sent an
  information notice to business entities that do not collect documents via the eTax
  portal, explaining what they need to do to be able to view eDocuments delivered
  via the eTax portal.  With a view to facilitating transactions via the eTaxes portal,
  FURS is developing the eTaxes mobile app for legal representatives (including for
  association presidents), which will allow all legal representatives of all business
  entities to easily file and receive documents via the mobile app, without the need
  to use a qualified digital certificate. eTaxes mobile app for legal representatives
  (including for association presidents) will allow all legal representatives of all
  business entities to easily file and receive documents via the mobile app, without
  the need to use a qualified digital certificate. This possibility will thus eliminate
  the problems raised by the petitioner.'
Text file: 999.txt
Title: Submitting balance sheets to FURS and AJPES also in the traditional way (not
  only electronically)
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=999
