e – filing experience in slovenia and serbia ivan simič
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E – FILING EXPERIENCE IN SLOVENIA AND SERBIA
Ivan Simič
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This is Your Title
SLOVENIA
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This is Your Title
SIGN AND FLAG
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REGIONAL TAX OFFICES WITH BRANCHES
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THE MISSION
The Tax Administration provides taxpayers with services of the
highest quality and in this way it assists
them at tax compliance with fair and unbiased use of
tax regulations.
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300 m
POSITION OF TAX OFFICE LJUBLJANA
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TAX OFFICE LJUBLJANA
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INCOME TAX 2005 - 2007
♦ Previously, taxpayers filled out income tax returns and searched documents for tax relief.
♦ Income tax returns were submitted by mail.
♦ The Tax Administration spent two months inputting data.
♦ Significant simplifications are being made.
♦ No more filling out of forms manually, no more waiting in lines at the post office, no more bill collections, etc.
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INFORMATIVE CALCULATION OF INCOME TAX
Taxpayers received informative calculations of income tax by May 31, 2008.
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INFORMATIVE CALCULATION OF INCOME TAX
Upon receiving the calculation, the taxpayer is obligated to:
♦ review the informative calculation and verify whether all entered data are correct and in agreement with the taxpayer's own documentation and whether the informative calculation of income tax is correct,
♦ if the taxpayer agrees with the informative calculation, he/she is required to do nothing further, as the calculation automatically becomes a decision in 15 days after the delivery,
if the taxpayer does not agree with the calculation, he/she may file an objection within 15 days after the delivery, (the fixed date of receipt is the 20th day following disposal),
the tax authority checks taxpayer’s statements and issues a decision.
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INFORMATIVE CALCULATION OF INCOME TAX
Calculations were not received by those taxpayers who are not persons liable for filing an income tax assessment, if:
• their incomes, from which income tax is paid, don’t exceed 2,800 EUR,
• their incomes, from which income tax is paid, in addition to the pension, from which in accordance with the law income tax advance payment has not been withheld or paid, and the taxpayer has not exercised special relief for dependants at income tax advance payment, do not exceed 80 EUR.
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INFORMATIVE CALCULATION OF INCOME TAX
Informative calculations were not received by persons liable for filing an income tax return if the tax authority did not receive data about the settlement of income tax from payers.
In this case, taxpayers shall file the return by themselves, by June 30, 2008 at the latest. The form is available at all tax offices and on the website of the Slovenian Tax Administration.
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WHAT TO DO IF A CALCULATION IS NOT RECEIVED
♦ Ask VIDA whether the calculation has been sent
♦ VIDA is the Virtual Tax Assistant
♦ Methods of communicating with VIDAo over the internet (www)o by electronic post (e-mail)o through internet conversation rooms (chat)o over the telephone – conversation
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THE TAX ASSISTANT
2007 2008
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THE TAX ASSISTANT
Answer
Question
Entry question
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NEW VIDA’S ACTIVITIES
From 1/2/2007 to 30/11/2007, Vida answered to questions in connection to income tax 2006.
From 1/12/2007 onwards Vida answers to questions from income tax 2007.
From 1/2/2008 onwards Vida answers to questions in relation to information for all taxes of published explanations and forms available on the Slovenian Tax Administration’s web sites.
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NUMBER OF QUESTIONS ANSWERED
Mounth February March April May June July August SeptemberOctobe
r November December Total:
Total: 20.860 54.750 145.447 5.209 116.882 37.107 20.090 13.138 9.825 6.035 5.352 434.695
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ANNUAL COMPARISONS 2005 - 2007
Income Tax 2005
Income Tax 2006
Income Tax 2007
Number of Decisions/Calculations Issued
1,275,066 1,125,242 1,012,993
Date of the First Decision/Calculation Issued
31. 5. 2006 19. 6. 2007 31. 3. 2008
Income Tax Rebates 214.6 mil € 217 mil € 119.5 mil €
Additional Payments of Income
67.9 mil € 63 mil € 122.5 mil €
Control Data Floppy Disks
93.6 % 5 % 3 %
Control Data eTaxes (closed)
6.4 % 11.82 % 17.2 %
Control Data eTaxes (open)
0 % (payment was not possible)
88.18 % 82.8 %
Submission via eTaxes
35,803 (2.8%) 35,744 (3.2%) 0.0
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OBJECTIONS
• Inclusive May 5, 2008, the Tax Administration received 37,092 objections from the first group, which indicates that 92.69 % of the calculations were correct!
• Most of the objections (78.29 %) referred to the change of data about dependants.
• Not including these objections, only 8,053 objections were received, which indicates that only 1.58 %, of the informative calculations were incorrect, or rather, that 98.42% of the informative calculations were correct.
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REASONS FOR OBJECTIONS
Number objections related to data on incomes from agriculture
3
Number of objections related to personal relief granted to 100 %
disabled persons 28
Number of objections related to relief for paid premiums of the
PDPZ (Voluntary Additional Pension Insurance) 315
Number of objections in connection with data about incomes
6,747
Number of objections in relation to special relief for VDČ(dependants)
29,039
Others 960
TOTAL 37,092
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SERBIA
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♦ Electronic submission of applications – starting from July 1st 2014
♦ Electronic submission of annual personal income was available – deadline March 15th 2013
DATE CUSTOMER SERVICE DESK
BY POST PORTAL TOTAL
March 15th 2013 16.143 2.673 2 18.818
E-GOVERNMENT
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VAT CALCULATION
Nov/2012for
Oct/2012
Dec/2012for
Nov/2012
Jan/2013for
Dec/2012
Feb/2013for
Jan/2013
Apr/2013for
Mar/2013
Customer service desk
46.135 46.089 102.645 26.343 91.662(84,96 %)
By post 4.234 4.029 9.865 2.989 13.319(12,34 %)
Electronically 182 459 978 348 2.911(2,70 %)
TOTAL 50.551 50.577 113.488 29.680 107.892
E-GOVERNMENT – VAT
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APPLICATIONS 2012 2013
Customer service desk 155.549 136.215
CD 4.492 6.032
Electronic - regular 0 17.888
Electronic - digital 0 290
TOTAL 160.041 160.425
INDIVIDUAL TAX APPLICATION
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♦ E-mail communication
♦ Direct and easier communication between the Tax Administration and taxpayers
♦ Relieve the employees of the Tax Administration of the unnecesary tasks
♦ A single payment account for taxes and contributions
♦ A single application form for all the income
♦ Prefilled application forms for individual income
E-GOVERNMENT
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THANK YOU FOR YOUR ATTENTION!