Self-reporting for tax purposes encourages taxable persons to report to the Financial Administration of the Republic of Slovenia any irregularities identified subsequently in tax returns. In the case of self-declaration, taxable persons are not deemed to have committed an offence but are required to settle their actual tax liability, which means that their tax liability will be increased by interest at 3% p.a.
Submission of tax returns on the basis of self-declaration
Taxable persons who failed to file a tax return or whose tax returns contain incorrect, incomplete or false information may file a tax return or a corrected tax return at any time.
A tax return on a self-reporting basis may be submitted by no later than before:
- the start of tax inspection,
- the service of the notice of assessment,
- the start of the offence proceedings,
- the start of criminal proceedings.
Self-declaration can only be effective if taxable persons pay the due proportion of undercharged tax plus interest at the fixed annual rate of 3%. By declaring themselves for tax, taxable persons can avoid a penalty for an offence. Self-declaration for the same tax liability can be made only once, except when the payer of the tax submits a correction of a withholding tax return when the corrections relate to various income recipients.
Taxable persons are required to complete a special form (the type of form depends on the type of tax return) and submit it together with the tax return or the corrected calculation of their tax liability.
When filing a tax return on a self-declaration basis, taxable persons must first indicate the type of tax return filed on a self-declaration basis and the date of expiry of the time limit for filing the tax return. If the purpose of self-declaration is to correct the already submitted tax return, taxable persons are required to indicate the date when a file return was filed for the period to which the self-declaration relates and the date of expiry of the time limit for tax payment or refund under that tax return. If a taxable person makes a self-declaration in respect of a liability for which no tax return was submitted within the statutory time limit, the taxable person must state the reasons for failing to submit it and the time limit for tax payment or refund if the tax return had been submitted on the last day of the specified time limit.
When a taxable person files more than one tax return on a self-declaration basis, each tax return must be filed on a separate form.
If no tax is paid, the conditions for self-declaration have not been med. As a result, the tax authority issues a decision rejecting the special annex that is a constituent part of the submitted tax return, and treats the submitted tax return as a tax return that has been filed after the expiry of the prescribed time limit. The tax authority may start a minor offence proceedings against the perpetrator within the limitation periods.
Interest on self-declared tax is calculated on the basis of the Informative calculation of interest SI.
Filing a tax return during the tax inspection procedure
Taxable persons are given the possibility to file a tax return during the tax inspection procedure following the service of the tax inspection report.
Taxable persons who agree with the findings of the tax inspection report may file or correct a tax return within 20 days of the service of the report and, at the same time, pay the tax determined in the submitted or corrected tax return. The must also pay interest from the date of the expiry of the time limit for payment until the date of the submission of the tax return or the corrected tax return at a fixed interest rate of 5% p.a.
Using a special annex, which constitutes an integral part of the tax return submitted in this way, taxpayers shall also declare the undercharged taxes together with the interest.
If a tax return is filed in accordance with the findings of the tax inspection and if all the conditions are met, the tax inspection procedure is closed.
In the case of self-declaration, taxable persons are not deemed to have committed an offence. Self-declaration shall not exclude a criminal offence of tax evasion in accordance with Article 249 of the Criminal Code of the Republic of Slovenia.