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. 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. 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. By declaring themselves for tax, taxable persons can avoid a penalty for an offence. 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%. the service of the notice of assessment,.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.Ī tax return on a self-reporting basis may be submitted by no later than before: Submission of tax returns on the basis of self-declaration 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. 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.
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