E – FILING EXPERIENCE IN SLOVENIA AND SERBIA Ivan Simič

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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 ♦ 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 VIDA oover the internet (www) oby electronic post ( ) othrough internet conversation rooms (chat) oover the telephone – conversation

THE TAX ASSISTANT

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 From 1/12/2007 onwards Vida answers to questions from income tax 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 MounthFebruaryMarchAprilMayJuneJulyAugustSeptember Octobe rNovemberDecemberTotal:

ANNUAL COMPARISONS Income Tax 2005 Income Tax 2006 Income Tax 2007 Number of Decisions/Calculations Issued 1,275,0661,125,2421,012,993 Date of the First Decision/Calculation Issued Income Tax Rebates 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) %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 % 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 agriculture3 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 incomes6,747 Number of objections in relation to special relief for VDČ (dependants) 29,039 Others960 TOTAL37,092

SERBIA

♦ Electronic submission of applications – starting from July 1 st 2014 ♦ Electronic submission of annual personal income was available – deadline March 15 th 2013 DATECUSTOMER SERVICE DESK BY POSTPORTALTOTAL March 15 th E-GOVERNMENT

VAT CALCULATION Nov/2012 for Oct/2012 Dec/2012 for Nov/2012 Jan/2013 for Dec/2012 Feb/2013 for Jan/2013 Apr/2013 for Mar/2013 Customer service desk (84,96 %) By post (12,34 %) Electronically (2,70 %) TOTAL E-GOVERNMENT – VAT

APPLICATIONS Customer service desk CD Electronic - regular Electronic - digital0290 TOTAL INDIVIDUAL TAX APPLICATION

♦ 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!