Davčni odtegljaj od donosov iz določenih finančnih instrumentov

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1 Mag. Alan Maher 1 Davčni odtegljaj od donosov iz določenih finančnih instrumentov Withholding Tax From Income of Certain Financial Derivaties Obveznost za plačilo davčnega odtegljaja v skladu z določbami ZDDPO-2 zajema tudi donose oziroma premije iz naslova izpeljanih finančnih instrumentov. Na ta način se obseg obdavčenja z davčnim odtegljajem razširja na področje izpeljanih finančnih instrumentov. Davčni odtegljaj predstavlja davčnim zavezancem strošek. Zato obdavčenje donosov po ZDDPO-2 vpliva na znižanje učinkovitosti izpeljanih finančnih instrumentov kot instrumentov varovanja pred tveganji ali finančnih instrumentov, namenjenih za trgovanje. Donosi iz izpeljanih finančnih instrumentov, ustvarjeni v tujini se lahko z uporabo sporazumov o izogibanju dvojnega obdavčenja znižajo ali omejijo na obdavčenje le v državi rezidentstva osebe, ki je donos ustvarila. Zato je bistveno, da pred sklenitvijo pogodbe o izpeljanem finančnem instrumentom analiziramo davčne posledice iz teh poslov. V prispevku bomo pokazali nekaj praktičnih primerov vpliva davčnega odtegljaja na donosnost izpeljanih finančnih instrumentov. Izpeljani finančni instrumenti, davčni odtegljaj, Sporazum o izogibanju dvojnega obdavčevanja, donos, terminska valutna pogodba, obrestna zamenjava, MRS. Liability for withholding tax in line with Slovene CIT Act includes also income from financial derivatives. Based on this the scope of withholding tax has broadened to the area of financial derivatives. The withholding tax represents a cost to taxpayers. For this reason, the taxation of such income decreases the level of effectiveness of hedging instruments as well as the yield of financial instruments held for trading. The income generated abroad may be reduced or even eliminated by the application of relevant double tax treaties. Some double tax treaties determine such income as other income for treaty purposes, leaving the right to taxation only to the state of residence of the investor. Should the country of residence not apply the right to tax, such income may remain untaxed. However, proper planning must be undertaken to address relevant issues. We illustrate how the withholding tax may impact the yield of financial derivatives. Financial derivatives, Withholding tax, Double Tax Treaty, Yield, Forward Foreign Exchange Contract, Interest Swap, IAS. Robert King 2 Ravnanje z davčnimi tveganji Tax Risk Managment V zadnjih letih se je povečala zavest o davčnih tveganjih v poslovnem svetu. Vzrokov za to je veliko, med drugimi tudi kompleksnost davčne zakonodaje, globalizacija in uvedba strožjega finančnega upravljanja ter predpisanega nadzora v nekaterih jurisdikcijah. Povečana zavest o davčnih tveganjih je pripeljala do spoznanja, da tako kot vsako drugo pomembno tveganje, s katerim se sooči organizacija, potrebuje strategijo za zagotovitev ustreznega upravljanja z njim. Ta prispevek podrobneje raziskuje nekatere poti, ki lahko pripeljejo do nastanka davčnih tveganj v organizaciji in akterje za načrtovanjem davčnih dveganj. Preučuje tudi, kakšno vlogo imajo lahko notranja revizija, uprava, nadzorni svet in notranja davčna služba pri upravljanju davčnih tveganj ter izzive, na katere lahko naletijo. Nazadnje identificiramo 10 načinov ravnanja z davčnimi tveganji, ki se jih lahko poslužijo podjetja. ravnanje z davčnimi tveganji, davčne inšpekcije, Sarbanes Oxley s404, upravljanje družb, strateška davčna tveganja, vodena davčna tveganja, postopek davčnega poročanja. 1 Magister davčnega prava, univ.dipl.ekon., davčni svetovalec pri Cautela Pros d.o.o. 2 Tax Partner, Ernst & Young, Ljubljana 1

2 In recent years there has been an increasing focus on tax risk in the corporate environment. This has been caused by a number of factors including more complexity in tax legislation, increased globalisation and the imposition in certain jurisdictions of stricter financial governance and regulatory controls. With an increased focus on tax risk is a realisation that, like any other significant risk faced by an organisation, there should be a strategy in place to ensure it is appropriately managed. This paper explores in further detail some of the ways that tax risk can arise across an organisation and the drivers behind the tax risk agenda. It also considers the role that Internal Audit, the Board, the Audit Committee and the in-house tax function may have in managing tax risk and some of the challenges that may be faced. Finally, we identify 10 tax risk management practices that companies may find useful. Tax Risk Management, Tax Audits, Sarbanes Oxley s404, Corporate Governance, Strategic Tax Risk, Operated Tax Risk, Tax Reporting Process. Mag. Boštjan Kežmah 3 Elektronske listine in zagotavljanje njihove verodostojnosti za namene davčnega nadzora Electronic Documents and Assurance of Their Authenticity for Tax Supervision S širitvijo elektronskega poslovanja se povečuje tudi pomen in zanimanje za elektronske listine. Pogoj za njihovo širšo uporabnost je verodostojnost elektronskih listin, ki temelji na resničnosti podatkov, navedenih v listini, celovitosti in pristnosti listine. Za razumevanje te problematike je razen davčnih potrebno širše poznavanje predpisov, ki urejajo elektronske dokumente, elektronski podpis in elektronsko poslovanje ter poznavanje informacijske tehnologije. Kljub širokemu strokovnemu znanju, ki je potrebno za nadzor v postopkih, ki uporabljajo elektronske listine, je možno v okviru davčnega nadzora s preverjanjem nekaterih bistvenih kontrol izdelati vsaj grobo oceno skladnosti upravljanja z verodostojnimi elektronskimi listinami. elektronska listina, elektronski račun, elektronski podpis, verodostojnost, elektronsko poslovanje. Interest in electronic documents and their significance is increasing with the advent of electronic commerce. The main condition for their broader use is authenticity that is based on truthfulness of data stated in the document, integrity and issuer identity. Full understanding of the problems involved requires broader familiarity with tax, electronic document, electronic signature, electronic commerce legislation and information technology. Despite broad knowledge needed for tax supervision in procedures involving electronic documents at least approximate evaluation of compliance can be obtained by checking some of the fundamental controls of electronic document governance. electronic document, electronic invoice, electronic signature, authenticity, electronic commerce. 3 magister ekonomskih znanosti, preizkušeni revizor informacijskih sistemov, sodni izvedenec in sodni cenilec za informatiko in programsko opremo; Univerza v Mariboru, Fakulteta za elektrotehniko, računalništvo in informatiko, Inštitut za informatiko. 2

3 Dr. Marjan Odar 4 Davčni vidiki oblikovanja popravkov vrednosti poslovnih terjatev Tax Aspects of Formation for Allowance of Trade Receivables Temeljno pravilo, da se poslovni odhodki zaradi prevrednotenja zaradi oslabitve poslovnih terjatev pripoznajo v znesku oblikovanih popravkov vrednosti, je sicer spoštovano v 21. členu ZDDPO-2, vendar je zakonodajalec predpisal tudi zgornjo mejo davčno priznanih odhodkov iz prevrednotenja zaradi oslabitve. Način, kako je postavljena določena zgornja meja davčno priznanih odhodkov zaradi prevrednotenja zaradi oslabitve, pa je v nekaterih primerih lahko zelo zapleten. V prispevku avtor komentira določbe 21. člena ZDDPO-2 po posameznih odstavkih in jih tudi kritično obravnava. Računovodska pravila za izkazovanje poslovnih terjatev, davek od dohodka, poslovne terjatve, oslabitev sredstev, odpis terjatev, pripoznani davčni odhodki. The basic rule that operating expenses are recognized in the amount of allowances made due to impairment revaluation of trade receivables has been observed in Art. 21 of the Corporate Profit Tax Act -2, but the regulator has prescribed also the maximum amount of taxable revaluation expenses due to impairment. The method, how the maximum amount of taxable expenses due to impairment revaluation has been determined, can be extremely complicated in some cases. The article comments the provisions of Art. 21 of the Corporate Profit Tax Act by separate paragraphs and critically deals with these legal provisions. Accounting rules for presentation of trade receivables, corporate tax, trade receivables, impairment of assets, write off of receivables, recognized tax expenses. Beta Štembal 5 in Črtomir Borec 6 Davčna obravnava poslovne enote nerezidenta v Sloveniji z vidika ZDD- PO-2 in ZDDV-1 Tax Treatment of the Permanent Establishment of Non-Resident in Slovenia Koncept stalne poslovne enote postaja s širitvijo gospodarskih aktivnosti tujih podjetij v Slovenijo ter slovenskih podjetij v tujino vse bolj aktualen. Podjetja morajo pri obdavčitvi dobička, ki ga ustvarijo s takšnim poslovanjem, upoštevati dva ali več pravnih sistemov, in sicer pravni sistem države, v kateri trajno poslujejo, in pravni sistem države, v kateri imajo stalno poslovno enoto. Zaradi izognitve dvojne obdavčitve dobičkov, ustvarjenih v poslovni enoti, države sklepajo mednarodne sporazume o odpravi dvojne obdavčitve. Pri tem pa je ključno ugotavljanje dobička, ki se sme pripisati poslovni enoti. Poleg neposrednih davkov mora tuje podjetje, ki opravlja dejavnost preko poslovne enote v Sloveniji oceniti svoje poslovanje tudi skozi perspektivo posrednih davkov. S prikazom sodb Sodišča Evropskih skupnosti, razkriva kriterije za določanje obstoja stalne poslovne enote za DDV namene. Stalna poslovna enota, obdavčitev, ZDDPO-2, Vzorčna Konvencija OECD, pripis dobička, Dvoumnost termina, uporaba Skupnostne terminologije, transakcije med stalnimi poslovnimi enotami, sodbe ECJ, razvoj. With the expansion of economic activities of foreign companies in Slovenia and of Slovene companies abroad, the concept of the permanent establishment is becoming increasingly important. With the taxation of profit that is created based on such business the companies have to consider two or more legal systems, that is the legal system of the country 4 doktor poslovodno-organizacijskih znanosti; spec. rev.; pooblaščeni revizor; direktor, Slovenski inštitut za revizijo; samostojni strokovni svetovalec, Zveza računovodij, finančnikov in revizorjev Slovenije, Ljubljana. 5 Univ.dipl.oec.; Vodja projektov davkov; PricewaterhouseCoopers d.o.o., Ljubljana. 6 Univ. dipl. prav.; Vodja projektov davkov; PricewaterhouseCoopers d.o.o., Ljubljana. 3

4 where they permanently do their business and the legal system of the country where they have the permanent establishment. For the avoidance of double taxation of profits created in the permanent establishment, countries use double tax conventions. In these conventions, the taxing rights of countries on the profit that can be attributed to the permanent establishment are outlined. A foreign company performing activities through a fixed establishment in Slovenia should evaluate its business through the perspective of indirect taxes as well as direct taxes. By presenting relevant ECJ cases, it reveals the court s criteria for determining the existence of fixed establishment for VAT purposes. Permanent establishment, taxation, CITA-2, Model Convention OECD, Term s ambiguous nature, the use of Community terminology, transactions amongst fixed establishments, ECJ cases and evolution, future development Mag. Nada Drobnič 7 Davčni učinki spremembe mednarodnega poslovnega modela Tax Implication of Cross-Border Business Restructuring Odprtost ekonomije, razvoj konkurence, intenziven tehnološki razvoj in relativno velika pogodbena svoboda so le nekateri izmed ekonomskih dejavnikov, ki narekujejo spremembe tradicionalnih modelov poslovanja, pri katerih so bile skoraj vse poslovne funkcije centralizirane znotraj posameznega podjetja v skupini mednarodnih podjetij v alternativne modele poslovanja, kjer se poslovanje strukturira tako, da se poslovne funkcije, poslovna sredstva (predvsem intelektualna lastnina) in z njimi povezana tveganja prenašajo iz podjetij v različnih državah ter se centralizirajo znotraj enega podjetja, ki je locirano in je davčni rezident države, ki ima ugoden davčni sistem. Tovrstne spremembe poslovnih modelov zasledujejo ekonomske kot tudi davčne cilje, to je zmanjševanje poslovnih stroškov, maksimiranje poslovne učinkovitosti in konkurenčnosti, organiziran dostop na nove trge ob izkoriščanju različnosti davčnih zakonodaj posameznih držav. Z davčnega zornega kota je namreč pomembno zagotoviti, da vsa podjetja v skupini mednarodnih podjetij prejmejo ustrezno plačilo za funkcije, ki jih izvajajo ter za tveganja, ki jih pri tem prevzemajo v skladu z neodvisnim tržnim načelom, torej tako, kot da bi poslovala v enakih ali podobnih okoliščinah s popolnoma neodvisnimi partnerji. Vprašanje pa je, ali in kdaj bi se posamezna podjetja bila pripravljena odpovedati svojim pravicam in dohodkom, oz. po kakšni ceni, če bi se za spremembo poslovnega modela odločala popolnoma samostojno in ne kot podjetje v skupini, kjer nimajo možnosti izbire, ter kakšne so davčne posledice tovrstnih sprememb poslovnih modelov. poslovni model, poslovanje pod normalnimi tržnimi pogoji, tradicionalni proizvodni modeli, pogodbeni proizvajalec, pogodbeni predelovalec, poslovna enota, nabavno-prodajni distributer, distributer z omejenimi tveganji, komisionar, principal, prodajni posrednik. Openness of economy, development of competition, intensive technological development and relatively great contractual freedom are just some of the economic factors which dictate the changes of conventional business models where almost all business functions ware centralized within an individual company in a group of multinational companies, to alternative business models where business is structured in a way that business functions, business assets (above all intellectual property) and the associated risks are shifted from companies in different states and are centralized within one company which is located in and is a tax resident of the state with a favorable tax system. This kind of changes of business models follow economic as well as tax objectives that is reduction of operating costs, maximization of operating efficiency and competitiveness, organized access to new markets while making use of the diversity of tax legislation of individual states. From the tax point of view it is important to ensure that all the companies in the group of multinational companies get a suitable compensation for the functions they perform and for the risk they take in accordance with the arm-s length principle, which means, in a way as if they were doing business in the same or similar conditions with completely independent partners. The question is if and when individual companies would be prepared to give up their rights and income, or at what price, if they would decide about the change of the business model by themselves and not as a group company, where they do not have the possibility to choose, and what the tax consequences of such changes of business models are. 7 magistra davčnega prava; pooblaščena revizorka; preizkušena davčnica; direktorica davčnega in pravnega oddelka, Deloitte d.o.o., Ljubljana. 4

5 business model, arm s length principle, conventional manufacturing model, contract manufacturer, toll manufacturer, permanent establishment, buy-sell distributor, limited risk distributor, commissionaires, principal, agent. Brigita Franc 8 Zakaj davčni zavezanci v Sloveniji niso neobčutljivi za organizirane davčne utaje DDV? Why are Tax Payers in Slovenia Sensitive to Organized Value Added Tax Frauds? DDV-goljufije so pogoste in imajo velike finančne posledice. So dobro organizirane ter ozemeljsko razširjene v vse članice Evropske unije. V njih sodelujejo korporacije, banke, davčni svetovalci in odvetniki. V zadnjih letih se DDV- -goljufije pojavljajo tudi v Sloveniji. Zaradi dobre organiziranosti so vanje vključeni tudi dobroverni davčni zavezanci. Davčni zavezanci morajo biti pri sklepanju pogodb zelo previdni, da prepoznajo goljufive posle ter jih preprečijo. Namen prispevka je predstaviti pojavne oblike goljufij pri DDV, nevarnosti in pravno varnost za dobroverne davčne zavezance. Predstavljene so tudi sodbe Evropskega sodišča o presojanju transakcij, ki so del DDV-goljufij. DDV-goljufije, davčni vrtiljak, pravno varstvo dobrovernih davčnih zavezancev. VAT frauds occur often and have large financial consequences. They are well organized and territorially spread in all members of the European Union. Corporations, banks, tax advisors and lawyers take part in them. In recent years such VAT frauds also occur in Slovenia. Due to good organization they also attract good faith tax payers. Tax payers must be very careful when making contracts in order to be able to recognize fraudulent business and prevent it. The purpose of this paper is to introduce different forms of VAT frauds that occur, to introduce danger and legal protection for good faith tax payers. Furthermore we introduced judgments of European Court regarding judgment of transactions that are part of VAT frauds. VAT frauds, tax roundabout, legal protection of good faith tax payers. Mag. Marjetka Štemberger 9 Večstranski davčni nadzor davčne uprave RS in davčne uprave iz druge države pri mednarodnem sodelovanju davčnih zavezancev Multilateral Control Conducted by The Tax Administration of The Republic of Slovenia and a Tax Administration From Another State at International Co-Operation of Taxpayers Večstranski nadzor je opredeljen kot usklajen nadzor dveh ali več držav za preverjanje davčne obveznosti enega ali več podjetij in je hkrati ena ključnih prioritet vseh davčnih uprav držav članic EU, kar je opredeljeno tudi v akcijskem programu Skupnosti, ki je bil vzpostavljen za obdobje od 1. januarja 2008 do , z namenom, da se izboljša sistem obdavčitve na notranjem trgu. Vzpostavitev in delovanje infrastrukture za komunikacijsko in informacijsko izmenjavo ter zagotovitev enovite uporabe prava Skupnosti zahtevajo visok skupen standard razumevanja prava Skupnosti in njegovega izvajanja v vseh državah članicah, kar pa lahko dosežemo samo z učinkovitim izobraževanjem in z nacionalnimi zakonitimi in transparentnimi postopki izvedemo večstranski nadzor. Uspeh večstranskega nadzora je odvisen od dobrega načrta nadzora in dobrega komuniciranja med inšpektorji sodelujočih držav članic. Inšpektorji se morajo zavedati, da je njihov nadzor sicer nacionalni proizvod, ki mora izpolnjevati zahtevane standarde sodelujočih držav. Temeljna naloga vseh inšpektorjev v sodelujočih državah je, da so njihova poročila o izvedenih nadzorih osredotočena na vsa 8 univ. dipl. ekon; revizorka; preizkušena davčnica; Revidicom, revizijska družba d.o.o. 9 magistra znanosti s področja davčnega prava; univ. dipl. org.; sekretarka; Davčna uprava Republike Slovenije 5

6 tveganja, ki so bila ugotovljena pri načrtovanju in kasneje med potekom večstranskega nadzora ter izražajo povezane ugotovitve in sklepe. To omogoči državi članici, ki je predlagala večstranski nadzor, da izdela standardno pisno poročilo o rezultatih tega nadzora, o katerih obvesti Evropsko komisijo. Enotno poročanje Komisiji omogoči odločnejšo vzajemno delovanje v zvezi s postopkom kot celoto. večstranski nadzor, merila in izbor zavezancev, strategija nadzora, tveganja, goljufije, notranji in zunanji viri informacij, vzorčna konvencija OECD, spontana izmenjava informacij, sočasni pregledi, FISCALIS program. Multilateral control is defined as coordinated control of two or more states for checking of tax obligations of one or more companies and at the same time it is one of key priorities of all tax administrations of EU Member States, which is defined also in the Community action programme, which has been established for the period from 1 January 2008 to 31 December 2013 with the purpose to improve the taxation system on the internal market. The establishment and functioning of a communication and information exchange infrastructure and provision of uniform application of the Community law require a high common standard of understanding the Community law and its implementation in all Member States, which we can achieve only with effective training and we conduct multilateral control with national legal and transparent procedures. The success of multilateral control depends on a good plan of control and communication among inspectors of participating Member States. Inspectors shall be aware that their control is a national product, which shall fulfil the required standards of participating states. The basic task of all inspectors in participating states is that their reports on conducted controls are focused on all risks, which have been established at planning and later in the course of multilateral control and they state connected findings and resolutions. This enables the Member State, which has proposed multilateral control, to prepare a standard written report about results of this control, about which it informs the European Commission. The uniform reporting to the Commission enables a more determined mutual functioning in connection with the procedure as a whole. multilateral control, criteria and selection of taxpayers, supervision strategy, risks, frauds, internal and external sources of information, OECD model convention, spontaneous information exchange, concurrent audits, FISCALIS programme. Valentin Bajuk 10 Retroaktivnost davčnih zakonov iz zadnje davčne reforme dopustna ali nedopustna? Retroactivity of Tax Legislation From the Last Tax Reform Admissible or Inadmissible? Vprašanje retroaktivnosti oz. povratne veljave pravnih norm je povezano z ugotavljanjem, ali neko zakonsko pravilo za nazaj spreminja ureditev posledic zaključenega dejanskega stanja (prava retroaktivnost) oz. ali naknadno posega v določena obstoječa dejanska stanja ter s tem v obstoječ pravni (davčni) položaj posameznika (neprava retroaktivnost). Navedeno vprašanje je še toliko bolj zanimivo in seveda zapleteno v primeru davčnega prava, saj je navadno za nastop končne davčne posledice potrebno več konkretnih ravnanj (dispozicij) posameznika. Prava in neprava retroaktivnost različno učinkujeta na razveljavitev zakonskih določb. V kolikor ima prava retroaktivnost za posledico poseg v pridobljene pravice, gre za neustaven položaj in se sporna zakonska določba v okviru ustavnosodne presoje razveljavi. V primeru neprave retroaktivnosti pa se izvede tehtanje dveh ustavnopravnih dobrin varstva zaupanja v pravo in javne koristi (interesa). Šele v primeru prevlade varstva zaupanja v pravo govorimo o nedovoljeni nepravi retroaktivnosti. Komplet nove davčne zakonodaje v okviru zadnje davčne reforme (ki je povečini začela učinkovati ) je prinesel tudi nekaj določb, katerih vsebina je sporna z vidika njihovega povratnega učinkovanja. Med ostalim gre za določbe, ki urejajo prehodni režim za obdavčitev dobička iz kapitala (4. odstavek 152. člena ZDoh-2), obdavčitev pri prehodu na nov način računovodenja (93. člen in 2. odstavek 98. člena ZDDPO-2) in obdavčitev z davkom na promet nepremičnin ob njihovem priposestvovanju (7. člen ZDPN-2). Retroaktivnost (prava, neprava), obdavčenje, kapitalski dobiček, dohodnina, davek od dohodka pravnih oseb, prehod na nove SRS 2006, davek na promet nepremičnin, priposestvovanje. 10 univ. dipl. pravnik, odvetnik 6

7 The issue of retroactivity or retroactive effect of legal standards is associated with the evaluation whether or not a legal rule retroactively changes the arrangement of consequence of concluded facts (real retroactivity), or if it subsequently interferes with specific existing facts and thus with the existing legal (tax) status of an individual (false retroactivity). The stated issue is even more interesting and naturally complicated in case of tax law, since several specific acts (dispositions) of an individual are usually needed for the final tax consequence to take effect. Real and false retroactivity have different effect on the nullification of statutory provisions. When interference into acquired rights results as the consequence of real retroactivity, we can speak of unconstitutional position, and the disputed legal provision within the framework of constitutional judicial assessment is annulled. In case of false retroactivity, weighting of two constitutional judicial assets is required the protection of trust in law, and public interest. Only in case when protection of trust in law prevails, we speak of unauthorized false retroactivity.a set of new tax legislation within the framework of the last tax reform (which became effective on January ) brought about also some provisions, which content has conflicting nature regarding the retroactive effect. Amongst others are provisions which regulate transitional regime for the imposition of tax on capital gain (Article 152, paragraph 4 of the Personal Income Tax Act), imposition of tax on transition to the new accounting method (Article 93 and Article 98, paragraph 2 of the Corporate Income Tax Act) and imposition of tax on trading in real estate following their prescription (Article 7, Real Property Transfer Tax Act). Retroactivity (real, false), imposition of tax, capital gain, personal income tax, tax on income of legal persons, transition to Slovenian Accounting Standards 2006, tax on trading in real estate, prescription. Saša Jerman 11 Razmejitev pridobitne in nepridobitne dejavnosti za potrebe obdavčenja nepridobitnih organizacij Split of the Profit and Non-Profit Activity of Non-Profit Organisation From Taxation Point of View Nepridobitne organizacije niso plačniki davka od dohodkov pravnih oseb. Namen ustanovitve in delovanja nepridobitnih organizacij ni v pridobivanju dobička in maksimiziranju premoženja, temveč v aktivnostih, ki imajo širši družben, splošen, dobrodelen ali drug namen delovanja. S svojimi aktivnostmi se nepridobitne organizacije ne pojavljajo na trgu in ne konkurirajo drugim gospodarskim subjektom, zato so izvzete iz obdavčitve. Oprostitev pa nepridobitnim organizacijam ni podeljena za tisti del dejavnosti, ki jo izvajajo na trgu na pridobiten način. Z vidika obdavčenja nepridobitnih organizacij je torej ključno predhodno vprašanje kako razmejiti njihove nepridobitne aktivnosti ter morebitno pridobitno dejavnost. ZDDPO-2 za pridobitno šteje tisto dejavnost, ki se opravlja na trgu zaradi pridobivanja dobička, če nepridobitne organizacije z dejavnostjo konkurirajo na trgu z drugimi gospodarskimi subjekti. Minister pristojen za finance je v podzakonskem aktu za namene obdavčenja po ZDDPO-2 na podlagi zakonskega pooblastila podrobneje opredelil pridobitno in nepridobitno dejavnost. nepridobitne organizacije, pridobitna dejavnost, nepridobitna dejavnost, davek od dohodkov pravnih oseb, davčna oprostitev. Non-profit organisations are exempt from taxation according to Corporate income tax Act. The purpose of their establishing and their activities is not in making profit and increasing of their property, but in activities that have social, public, humanitarian, general, or other non-profit purpose. Non-profit organisations are exempt from taxation because they not compete with order commercial persons on the market. Nevertheless, tax exemption is not granted to the part of activities, that non-profit organisation perform on the market in order to obtain profit. From taxation point of view it is essential that non-profit organisation splits profit and non-profit activities. ZDDPO-2 as profit activities stipulates the activities that are perform on the market to obtain profit, if non-profit organisation competes with other commercial persons on the market. The Minister of finance has published regulation for the purpose of determine the profit and non-profit activities of non-profit organisations for taxation purpose. non-profit organisations, profitable activity, non-profitable activity, corporate income tax, tax exemption. 11 univ. dipl.ekon,; pooblaščena revizorka; preizkušena davčnica; Slovenski inštitut za revizijo, Ljubljana 7

8 Mojca Centa Debeljak 12 Elektronska oddaja podatkov za odmero dohodnine 2007 Electronic Submission of Data for Assessment of Personal Income Tax 2007 Izplačevalci dohodkov, ki so v obdobju od 1. januarja 2007 do 31. decembra 2007 fizičnim osebam izplačevali dohodke, so dolžni do 31. januarja 2008 pristojnemu davčnemu organu in zavezancem za dohodnino dostaviti podatke za odmero dohodnine za leto Na osnovi dostavljenih podatkov bo Davčna uprava Republike Slovenije zavezancem za dohodnino najkasneje do 31. maja 2008 posredovala informativni izračun dohodnine za leto 2007, ki bo pod določenimi pogoji štel za odločbo o odmeri dohodnine. Postopek odmere dohodnine na podlagi tako dostavljenih podatkov temelji na predpostavki, da izplačevalci pripravijo in pravočasno oddajo kakovostne (popolne in pravilne) podatke za odmero dohodnine, Davčna uprava pa poskrbi za procesiranje, odmerjanje in kontrolo le teh. Izplačevalci dohodkov s pravočasno in pravilno oddajo podatkov za odmero dohodnine izpolnjujejo svoje zakonske obveznosti in hkrati omogočajo izpolnjevanje zakonskih obveznosti davčne uprave. Pomembno je poudariti, da morajo izplačevalci dohodkov podatke iz svojih evidenc posredovati v elektronski obliki. V pomoč izplačevalcem za izpolnitev zahteve za pripravo podatkov v elektronski obliki je Davčna uprava pripravila IT rešitve, ki zavezancem za dajanje podatkov omogočajo pripravo, preverjanje pravilnosti (validacije) ter oddajo podatkov po elektronski poti preko spletnega portala edavki, na optičnih (CD) ali na magnetnih (disketa) medijih. Prispevek povzema najpomembnejše novosti in spremembe v postopku oddaje podatkov za odmero dohodnine za leto podatki za odmero dohodnine, Informativni izračun dohodnine, odmera dohodnine, elektronska oddaja, edavki, Pravilnik o dostavi podatkov o odmeri dohodnine. Payers of incomes, who in the period from 1 January 2007 to 31 December 2007 paid incomes to individuals, shall submit data for personal income tax assessment for 2007 till 31 January 2008 to the competent tax authority and persons liable for personal income tax. On the basis of submitted data the Tax Administration of the Republic of Slovenia will send informative calculations of personal income tax for 2007, which will be considered as decisions on personal income tax assessment under specific conditions, to persons liable for personal income tax till 31 May 2008 at the latest. The assessment procedure of the data submitted in this way is based on the supposition that payers prepare and submit qualitative (complete and correct) data for personal income tax assessment in time and the Tax Administration provides for their processing, assessment and control. With timely and correct submission of data for personal income tax assessment payers of incomes fulfil their legal obligations and at the same time they enable the fulfilment of Tax Administration s legal obligations. It is important to emphasize that payers of incomes shall submit data from their records in the electronic form. For the assistance to payers for fulfilment of the request for preparation of data in the electronic form the Tax Administration has prepared IT solutions, which enable preparation, checking of correctness (validation) and submission of data electronically via edavki (etaxes) web portal, on optical (CD) or on magnetic (floppy disk) media to persons liable for provision of data. The article summarizes the most important novelties and changes in the procedure of data submission for assessment of personal income tax for data for assessment of personal income tax, informative calculation of personal income tax, personal income tax assessment, electronic submission, edavki (etaxes) services, rules on submission of data about personal income tax assessment. 12 univ. dipl. ekon.; namestnica generalnega direktorja Davčne uprave Republike Slovenije 8