E – FILING EXPERIENCE IN SLOVENIA AND SERBIA

Ivan Simič

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SLOVENIA

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SIGN AND FLAG

4

5

REGIONAL TAX OFFICES WITH BRANCHES

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.

300 m

POSITION OF TAX OFFICE LJUBLJANA

TAX OFFICE LJUBLJANA

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.

INFORMATIVE CALCULATION OF INCOME TAX

Taxpayers received informative calculations of income tax by May 31, 2008.

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.

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.

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.

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

THE TAX ASSISTANT

2007 2008

THE TAX ASSISTANT

Answer

Question

Entry question

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.

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

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

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.

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

SERBIA

♦ 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

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

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

♦ 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

THANK YOU FOR YOUR ATTENTION!