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  • 1. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAPRESENTATION OFTHE TAX ADMINISTRATIONOF THE REPUBLIC OFSLOVENIA07 June 2013
  • 2. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIABRIEF STATISTICAL INFO ON SLOVENIAREPUBLIC OF SLOVENIA: Independent since 1991 EU Member since 1 May 2004 EMU Member since 1 January 2007 Area 20,273 km2 Number of inhabitants (1 January 2013) 2,058,821 GDP per capita (2013) 17,244 EUR Member of OECD since 2010Source: Statistical Office of the Republic of Slovenia, May 2013
  • 3. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAEXTERNAL TRADEIn 2012 Slovenia exported goods worth EUR 14,5 billion - 2012; imported goods worth EUR 15,7 billion - 2012; had a trade balance deficit worth EUR 1,2 billion.Source: Statistical Office of the Republic of Slovenia, May 2013
  • 4. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAEXTERNAL TRADELargest business partners (2012) Imports (in 1,000 EUR)Italy 4,052,341Germany 4,038,528Austria 2,579,380Croatia 942,455India 208,959 Exports (in 1,000 EUR)Germany 4,455,617Italy 2,377,958Austria 1,731,477Croatia 1,343,328India 80,729
  • 5. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHE BASIC PRESENTATION OF TAX ADMINISTRATIONTax administration is a constituent of the Ministry of Finance•General Tax Office•Special tax Office•15 Tax Offices with 41 branchesIn the context of rationalization on 1 July the Tax Administrationwill close down forty one branches throughout Slovenia andtransformed them into a tax office, which should be open forresidents two days a week.
  • 6. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHE TASKS OF THE SLOVENE TAX ADMINISTRATION• assessment,• collection,• supervision and enforcement of taxes and other duties on the basisof the laws and other regulations and international agreements,• since 1.1.2013 supervision of gaming activitiesTASKS OF GENERAL TAX OFFICE- Organisation of the work of the Tax Offices- Direct supervision over the work of TaxOffices- Managing of the Tax register- Providing uniform implementation of taxlegislation- Providing uniform implementation of tax auditprocedure and tax enforcement- Conducting tax investigation and developingmethods and techniques for preventing fiscalevasion and avoidance- Training of Tax Administration’s employees- Informing the public- Co-operation with state’s bodies- International co-operation and exchange ofinformationTASKS OF GENERAL TAX OFFICE- Organisation of the work of the Tax Offices- Direct supervision over the work of TaxOffices- Managing of the Tax register- Providing uniform implementation of taxlegislation- Providing uniform implementation of tax auditprocedure and tax enforcement- Conducting tax investigation and developingmethods and techniques for preventing fiscalevasion and avoidance- Training of Tax Administration’s employees- Informing the public- Co-operation with state’s bodies- International co-operation and exchange ofinformationTASKS OF GENERAL TAX OFFICE- Organisation of the work of the Tax Offices- Direct supervision over the work of Tax Offices- Managing of the Tax register- Providing uniform implementation of taxlegislation- Providing uniform implementation of tax auditprocedure and tax enforcement- Conducting tax investigation and developingmethods and techniques for preventing fiscalevasion and avoidance- Training of Tax Administration’s employees- Informing the public- Co-operation with state’s bodies- International co-operation and exchange ofinformationTASKS OF GENERAL TAX OFFICE- Organisation of the work of the Tax Offices- Direct supervision over the work of Tax Offices- Managing of the Tax register- Providing uniform implementation of taxlegislation- Providing uniform implementation of tax auditprocedure and tax enforcement- Conducting tax investigation and developingmethods and techniques for preventing fiscalevasion and avoidance- Training of Tax Administration’s employees- Informing the public- Co-operation with state’s bodies- International co-operation and exchange ofinformation
  • 7. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIADIVISION OF REGIONAL TAX OFFICESGENERAL TAX OFFICE andSPECIAL TAX OFFICE
  • 8. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAHUMAN RESOURCES
  • 9. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAHUMAN RESOURCESThe Slovenian Tax Administration has 2.421 employees (2012)
  • 10. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIALEVEL OF EDUCATION
  • 11. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAWEB TAX ADMINISTRATION• Substantially upgraded knowledge base –virtual assistant tax named VIDA220,188 answers in 2012• Web-site contains all current answersto the questions taxpayers at all tax areas31,295 written responses to the questions of taxpayers
  • 12. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIANUMBER OF TAXPAYERS ENTERED INTO TAX REGISTERNumber of taxpayers on 31 December 2012: Number of individuals 2,590,456 Number of individuals,performing business activities 90,915 Number of legal entities 128,338 In total 2,809,709
  • 13. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATAX SYSTEM IN SLOVENIATaxes in Slovenia are divided into:•Direct taxes on income•Direct taxes on property•Indirect taxes
  • 14. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAINCOME TAX FOR INDIVIDUALSPersonal income tax rateIf the net annual taxable amount is(in euro)Income tax amount is(in euro)above to7.840,53 16 %7.840,53 15.681,03 1.254,48 + 27 % nad 7.840,5315.681,03 3.371,42 + 41 % nad 15.681,03
  • 15. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAGOVERNMENT AND OTHER REVENUES COLLECTED BYTHE TAX ADMINISTRATIONType of revenue Realisation 2012 (in EUR) Realisation 2011 (in EUR)Tax revenues 10.430.524.252 10.599.310.058Non-tax revenues 65.783.048 69.156.117Transfer revenues 485.508.825 496.974.046Total government revenues 10.981.816.125 11.165.440.220Unallocated -5.546.818 13.406.389Total government revenues+ unlocated 10.976.269.307 11.178.846.609Other 0 116.344IN TOTAL 10.976.269.307 11.178.962.953
  • 16. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATAX REVENUESType of revenue Realisation 2012 (in EUR) Realisation 2011 (in EUR)Taxes on income and profit 2.661.882.949 2.733.871.017Social security contributions 5.232.873.659 5.287.058.761Taxes on payroll andworkforce 25.622.525 28.751.187Taxes on property 232.995.891 215.078.306Domestic taxes on goodsand services 2.276.882.006 2.337.581.048Other taxes 267.222 -3.030.261TAX REVENUES 10.430.524.252 10.599.310.058
  • 17. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAINTERNATIONAL TAXATIONDouble Taxation Convention (DTC) Slovenia currently has DTCs in force with 51 countries. DTCs concluded by Slovenia follow the OECD Model Tax Conventionon Income and Capital with some modifications. Slovenia also concluded DTC with India. It is in force in bothcountries since 2004. Double taxation shall be eliminated in both countries by ordinary creditmethod: Slovenia (or India) shall allow as a deduction from the tax onthe income of its resident, an amount egual to the income tax paidabroad. With India we had very good cooperation in the international taxmatters. Until now there was no specific or problem in the internationaltaxation.
  • 18. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHE TAXATION METHOD FOR LEGAL ENTITIES Legal persons and individuals performing business activities settletheir tax obligations as a rule under the principle of self-taxation:taxpayer calculates tax in the tax settlement by him/herselfsubmits the tax settlement to the tax authority withinprescribed time limits and in the prescribed form fulfils its taxobligations with payment of tax within the prescribed timelimit
  • 19. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAPROCESSING OF SETTLEMENTS Till 1 January 2009 it was possible to submit settlements in the paper form on the storing media in the electronic form After 1 January 2009 settlements can be submitted only in theelectronic form. Support applications for submission/receiving/transfer into thebackground are prepared in a way that the data, which are enteredinto the settlement by the taxpayer, are systematically checked inaccordance with calculation and logical built-in controls, set inadvance: Detected critical errors: the system doesn’t allow the taxpayer tosubmit the settlement! Detected non-critical errors: the system submits a warning to thetaxpayer!
  • 20. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIARELIEF FOR SMALL AND MEDIUM COMPANIES There is no special tax relief for small and mediumcompanies, but these companies may receivesubsidies from the state. Subsidies are as a rule intended for encouraging developmentprogrammes in small and medium companies, for investments intoresearch and development. Companies may receive subsidies on the basis of tender applicationand meeting tender requirements.
  • 21. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIARELIEF FOR SMALL AND MEDIUM COMPANIES Relief for investments into specific equipment and intangiblelong-term fixed assets (30 % of investments, max 30,000 €) Relief for investments into research and development (20 %) Additional regional relief for investments into research anddevelopment Possible reduction of the tax base for previous tax loss Relief for employment of the disabled Relief for donations Relief for additional pension insurance
  • 22. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAVAT IN SLOVENIA TAXABLE PERSON in Slovenia is any person who, independently,carries out any economic activity in any place, whatever the purposeor result of that Transactions subject to VAT are: The supply of goods for consideration within the territory of theRepublic of Slovenia by a taxable person in the course of his/hereconomic activity The IC acquisition of goods for consideration within the territoryof Slovenia The supply of services for consideration within the territory ofSlovenia by a taxable person in the course of his/her economicactivity The importation of goods
  • 23. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATAX RATES GENERAL RATE: 20 % of the taxable amount (on 1.7.2013 it will beincreased 22 %) the same rate for the supply of goods and for the supply ofservices REDUCED RATE: 8.5 % of the taxable amount for the supply of goodsand services (on 1.7.2013 9,5 %): foodstuffs for human and animal consumption medical equipment books transport of passengers and their personal luggage Import of works of art the use of sporting facilities flats, housing and other facilities intended for permanent residence
  • 24. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAEXEMPTIONSEXEMPTIONS FROM VAT: export intracommunity supply insurance and reinsurance transactions interest preschool education, school education, vocational education andretraining hospital and medical care and closely related activitiesundertaken by public health institutes health care provided by health workers as part of a freelancehealth care activity
  • 25. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIANUMBER OF VAT TAXPAYERSLegal persons Individuals Domestic Foreign 1 month 3 months 6 months Exporter Total taxpayers31.12.2006 46.323 44.107 89.904 526 50.658 16.446 23.326 929 90.43031.12.2007 44.133 43.030 86.567 596 38.341 48.822 0 921 87.16331.12.2008 46.880 45.528 91.741 667 42.191 50.217 0 917 92.40831.12.2009 49.053 46.985 95.308 730 43.231 52.806 0 886 96.03831.12.2010 51.155 47.815 98.214 756 44.933 54.037 0 0 98.97031.12.2011 53.556 48.334 100.984 906 45.966 55.924 0 0 101.89031.12.2012 48.001 54.760 101.641 1.120 45.292 57.469 0 0 102.761
  • 26. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAVIES VAT Information Exchange System Links together national VAT databases Electronic means of transmitting information between MS relating to: Exempt intra–Community supplies VAT registration of companies registered in the EU At the moment the system connects 27 EU Member StatesThe control point of the goods flow, which was previously carried out bythe customs authority, is taken over by the computer-supportedVIES system the Member States believe that VIES is the basic element for thepossibility of controlling the flow of goods after 1993
  • 27. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAVAT REFUND TO TAXABLE PERSONS,NOT ESTABLISHED IN SLOVENIA The taxable person who is not established in Slovenia has under theconditions, the right to a VAT refund, charged for goods or services,which have been supplied to him by other taxable persons on theterritory of Slovenia, or charged at the import of goods into Slovenia. India and Slovenia don’t have a signed reciprocity treaty. VAT refundto taxable persons established outside the Community shall begranted only on condition of reciprocity.
  • 28. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAINTERNATIONAL COOPERATION AND EXCHANGE OF INFORMATIONTax Administration exchanges information with the competentauthorities of the Member States of the EU.Exchange of information on VAT for 2012TYPE OF EXCHANGE RECEIVED SENT TOTALExchange on request 396 297 693Spontaneous information 43 36 79Automatic exchange 14.014 7.067 21.081New means of transport 14 226 240VAT refunds 4.267 6.678 10.945Potential Missing Traders 6.468 0 6.468Termination of VAT ID 3.133 4 3.137Allocation VAT ID numbers 124 159 283Distance selling 8 0 8
  • 29. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAIMPORTANT PROJECTS IN 20131. New Tax Information System – Impletation of the ERP system (SAP)2. The merger of tax and customs administration3. Tax avoidance and 38. article4. Horizontal Monitoring
  • 30. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATAX INFORMATION SYSTEM – IMPLETATION OF THEERP SYSTEM (SAP)• Contract was signed 25.3.2010 with IBM as implementator on SAPplatform (2 subimplementators)• We went live in October 2011 in the following areas :– Master data– Tax Payer Accounting– Enforcement– VAT (18 business processes)– Misdemeanour– CRM– Outbound correspondence (300 forms)– Data warehouse– 12 migrations of data, 80 interfaces• 2400 employees (nearly all the employees) of tax administration use thesystem (training was very important, during August and September 2011several hundred workshops have been organized)
  • 31. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHE PROJECT – PRACTICAL EXPERIENCE In tender you have to demand for some of supplier’s staff that they haveexperiences with big projects in tax area or (and) public sector area You have to demand a person, experienced in solution (not necessary tax area),who assures unique technical solution in the whole project (system architect) Majority of staff must have experience in project, where solution was used First financial results: in the first 7 months enforcement was higher than plannedfor 62 mil. EUR, what means 17 mil. EUR more money. We believe that to theend of the year we assure more than 30 mil. EUR additional money in the budget(value of the project is 25 mil. EUR !) Other result : we reduce number of people dealing with payments (ca. 30people), they can perform other tasks (i.e. desk audit, enforcement…)
  • 32. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHE MERGER OF TAX AND CUSTOMS ADMINISTRATIONThis year should be taken the necessary legal basis that will allow the merger.Integration project should be on 1.1.2014.
  • 33. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATAX AVOIDANCE AND 38. ARTICLENew paragraph 38 of the Law on Tax Procedure provides that ataxpayer may not use such a program or device that allows you todelete, correct or change any of the original data format, without theoriginal record, and any subsequent changes to the data stored onyour device or on another medium used for electronic data processing.Furthermore, the new ninth paragraph 38 of the Law on Tax Procedureprovides that a manufacturer or supplier of a computer program orelectronic device not taxpayers provide or allow the use of a computerprogram or electronic device at the time of sale or transfer of theapplication, by default allows you to delete, correct or modify anyoriginal record stored in the device or on other media without theretention of initial information and any subsequent changes.
  • 34. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAHORIZONTAL MONITORING (HM)The background and reasons for introduction of HM in Slovenia•Strategic guidelines of the Slovenian Tax Administration– Strategic business plan 2010-2013•Findings of studies, researches and guidelines ofinternational organizations (IOTA, FISCALIS, OECD)•Best practice : Dutch model of horizontal monitoring
  • 35. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAHORIZONTAL MONITORING (HM)First activities•Two-day public presentation in March 2010, separate forlarge taxpayers and banks with Dutch colleagues•Public invitation for all large taxpayers which would like toparticipate in a pilot project in May 2010•Meetings with CEOs of all registered taxpayers in June,July and August 2010•Cooperation with chambers and interest associations•Participation of Tax Administration in several conferencesand debates
  • 36. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIAHORIZONTAL MONITORING (HM)Goals of the pilot project•To answer the following question:“Is the Slovenian tax environment appropriate for establishingsuch a system of horizontal monitoring to all taxpayers who are willingto voluntarily comply and to disclose their risks and to establisheffective systems of internal controls for tax purposes?”•Setting tax standards or recommendations•To improve relations between tax authorities and taxpayers
  • 37. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIASLOVENIAS PARTICIPATION IN INTERNATIONALORGANIZATIONSOECD since 2010IOTA since 1997and other informal organizationsV6B6
  • 38. REPUBLIC OF SLOVENIAMINISTRY OF FINANCETAX ADMINISTRATION OF THE REPUBLIC OFSLOVENIATHANK YOU FOR YOUR ATTENTION

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