ANNEX 1-A TAX RETURN FORM FOR ASSESSING PERSONAL INCOME TAX PREPAYMENT FOR EMPLOYMENT INCOME 1. CODE NUMBER OF TAX RETURN STATUS (To be filled in o nly by a taxpa yer, filing his tax re turn afte r expiry of the pre scribed period, as a self-declaration or as a correction of a t ax ret urn b efore an assessment notice is issued) (1 filed after the deadline, 2 self-declaration, 3 correction prior to issue of assessment notice) 2. INFORMATION ABOUT NON-RESIDENT TAXABLE PERSON (Tax ID no.) (Name and surname) (Address: place, street, house number) ( E-mail address ) (Postcode, name of post office ) Country of residence: (Phone number) __________________________________________________________ 3. INFORMATION ABOUT INCOME FROM EMPLOYMENT AND OLD-AGE PENSION Date of receipt of income Accounting period Type of income Income (EUR) Compulsory social security contributions (EUR) 4. INFORMATION ABOUT INCOME RECEIVED FROM OTHER CONTRACTUAL RELATIONSHIPS The taxpayer is not insured under the Article 15 or the Article 20 of the Health Care and Health Insurance Act The taxpayer is not included in the compulsory pension and disability insurance for full working time or full insurance time and is not a pensioner The legislation of the other Member state of the EU is in use regarding the payment of social security contributions for the taxpayer MF-FURS obr. DOHZAP št. 2 Date of receipt of income Accounting period Type of income Income (EUR) I claim actual costs (YES/NO) Breakdown of actual costs of transport and accommodation (specification) Amount of actual costs (EUR) Amount (EUR) 1. 2. 3. 4. 5. 6. 5. INFORMATION ABOUT THE DISBURSEMENT AGENCY Name and surname or firm Address or registered office (place, street, house number, postcode) Country Tax ID or ID number 6. EXEMPTION FROM PERSONAL INCOME TAX PREPAYMENT FOR EMPLOYMENT INCOME PURSUANT TO THE PROVISIONS OF THE INTERNATIONAL TREATY ON THE AVOIDANCE OF DOUBLE TAXATION OF INCOME I, the undersi gned, he reby claim exem ption from p ersonal i ncome tax prep ayment for e mployment income under the pa ragraph ____ of th e Article _ ____of the International tr eaty on the avoi dance of double taxation between the Rep ublic of Slovenia and __ _______________________ and I am certifying that: a) I am a resident of __ _______________in terms of the provisions of the International treat y on the avoidance of double taxation between the Republic of Slovenia and _____________________, b) income from employment does not belong to a permanent establishment or a fixed base, which I hold in Slovenia. Please find attached h ereto the certificate of resid ence i ssued by th e comp etent body of _________________, on _ __________, which sh ows t hat I am a resi dent of _ _______________ i n terms of the provisions of the International tr eaty o n the avoida nce of do uble taxation between the Republic of Slovenia and _________________________. ***** 7. ATTACHMENTS Attachments (list of documents attached to the taxable person's tax return): 1. 2. 3. 4. 5. In/at______________________, date_________________ MF-FURS obr. DOHZAP št. 2 __________________________ (signature of taxable person) INSTRUCTIONS FOR FILLING OUT THE TAX RETURN FORM FOR PERSONAL INCOME TAX ASSESSMENT FOR INCOME DERIVED FROM EMPLOYMENT 0. INTRODUCTION (1) The tax retu rn form for p ersonal in come tax assessment for in come derive d from employm ent (income from employment relation ship, incom e fr om other contractual rel ationship, retire ment benefit) is to be filled out only by non-residents in the Republic of Slovenia (hereinafter referred to as "Slovenia"). (2) A tax return f or p ersonal i ncome tax a ssessment fo r in come de rived from em ployment (income from employment relationship, income from other contractual relationship, retire ment benefits) is to be filed with the tax authority by non-resident taxable persons when the income is paid out by a person n ot liable to pay tax under Arti cle 58 of th e Tax Proce dure Act (Official Journal of the Republic of Slovenia, nos. 13/11 – official co nsolidated text, 32/1 2, 94/12, 101 /13 – ZDav Nepr, 111/113 an d 22/14 – Odl Us). The tax return can be filed al so on the p ortal site e Davki, i f the taxpayer possesses a di gital certificate (SIGEN-CA, POŠTA®CA, HALCOM CA , AC NLB). More information on the ele ctronic tax operatio ns eDavki i s available on the we b site : http://edavki.durs.si/OpenPortal/Pages/StartPage/StartPage.aspx. (3) Non-residents sh ould file a tax return f or pe rsonal i ncome tax assessme nt for income de rived from employment with the tax authority within seven days from the date of payment of income. 1. ENTERING THE CODE NUMBER OF TAX RETURN STATUS (1) By entering a corresponding number, the status of the filed tax return i s marked, according to its content or p urpose and in line with the provisions of Articles 62 to 64 of the Ta x Procedure Act. This field is left empty, if the tax return is being filed for the first time, or respectively, is completed only in the case that the tax return is filed according to provisions of the Tax Procedure Act regulating the retrospective submission or correction of the tax return. (2) Code Number 1 The taxpayer, having missed the dea dline to file their tax return for justified rea sons, can submit a proposal to the competent tax authority for a retrospective filing of the tax retu rn in line with Article 62 of the Tax Proced ure Act. In this propo sal, they shall state t he rea sons f or their d elay and present evid ence fo r their claims. Ju stified re asons a re ci rcumstances whi ch th e taxpayer could not fore see o r prevent an d whi ch made it impo ssible for him to complete or file their tax return within the prescribed tim e. The p roposal fo r a re trospective fili ng ha s to b e su bmitted by the taxpayer within eig ht day s after th e reasons for th e del ay have ce ased to e xist, but within a maximum of three months after the missed deadline. The taxp ayer shall, a s a rule, en close their tax return to the submi ssion for a retrospective f iling. If the reasons preventing a completion or filing of a tax return still persi st, the taxpayer c an submit their proposal for a retrospective filing without enclosing their tax return, but they shall i ndicate a dea dline, by which their tax return will be filed. If in that ca se, t he tax autho rity allows them to file the tax retu rn after th e pr escribed deadline, it defines a new deadline by issuing a decision. A taxpayer, filing their tax report after the prescribed deadline on the basis of Article 62 of the Tax Procedure Act, shall indicate the num ber 1 (filed after the deadline) under the heading “Code Number of Tax Return Status”. (3) Code Number 2 If a taxpayer has mi ssed the deadline to file thei r tax report, but doe s not fulfil the co nditions for filing the tax re port after this prescribed deadline or if they have stated false, in correct o r incomplete information in their return, on the basis of which, the tax authority has already issued a tax assessm ent notice, th ey can, according to Ar ticle 63 of the T ax Procedu re Act, file their tax report a s a self-de claration no late r than until t he d elivery of the asse ssment notice o r un til the beginning of the tax audit or respectively until misdemeanour or criminal proceedings are initiated. According to Article 396 of the Tax Proced ure Act, a taxpayer who files their tax return a s a selfdeclaration is not charged with a misdemeanour, if they pay the tax, assessed on the basis of their self-declaration. A taxpayer cann ot file a new self-dec laration for liabilities, for whi ch they have already filed a previo us self-declaration. A taxpay er, filing their tax repo rt as a self-de claration according to Article 63 of the Tax Procedure Act, shall indi cate the numb er 2 (self-de claration) under the heading “Code Number of Tax Return Status”. (4) Code Number 3 A taxpayer can, in line with Article 64 o f the Ta x Procedure Act, correct t he tax return which they have su bmitted to the tax authority. Th e tax retu rn can b e corre cted no l ater than until the tax assessment notice i s issued. A taxpayer, co rrecting their tax report before the issue o f an assessment notice, shall i ndicate the n umber 3 (correction p rior to issue of a ssessment n otice) under the heading “Code Number of Tax Return Status”. 2. ENTERING DATA ON A NON-RESIDENT TAXPAYER (1) Basic i dentification d ata (name a nd surna me, tax identificatio n numbe r, re sidential ad dress, electronic address, telephone number and the coun try of reside nce) is to be e ntered under this heading. 3. ENTERING INFORMATION RETIREMENT BENEFIT ON INCOME DERIVED FROM EMPLOYMENT AND (1) The taxable person should enter the date of receipt of income (dd.mm.YY). (2) The taxabl e person shoul d ente r the accounting pe riod (the month and the year) to which the income refers to. (3) The taxable person should indicate the type of income derived from employment by entering the appropriate code: 1101 Wages, wage compensation and reimbursement of work-related expenses 1102 Benefits 1103 Holiday Pay 1104 Long service awards, severance pays upon retirement and solidarity assistance 1105 Voluntary supplementary pension insurance premiums 1106 Pensions under compulsory pension and disability insurance scheme 1107 Compensations and other income from compulsory pension insurance 1108 Compensations and other income from compulsory social insurance 1109 Other employment income. (4) The taxable person should enter the amount of income in eu ro, rou nded off to two decimal numbers. The obtaine d income in fo reign currency is co nverted into euro at t he exchange rate, published by the Ban k of Slovenia on the date of the re ceipt o f income fro m employme nt o r pension. (5) The taxable person should enter the amount of paid compulsory social security contributions, rounded off to two de cimal numb ers. If the taxabl e person ha s paid compulsory social security contributions abroad, he should enter the amount of those contributions which are comparable to the compulsory social security contributions required to be paid in Slovenia. 4. ENTERING INFORMATION ABOUT INCOME RECEIVED FROM OTHER CONTRACTUAL RELATIONSHIPS (1) The taxable person p roperly marks th e data abo ut t he comp ulsory social secu rity insu rance when: - they are n ot included in compulsory he alth in surance o r they are not in sured under the Article 15 or they are not family members of the insured person, based on the Article 20 of the Health Care and Heal th Insu rance Act (Offi cial Journal of th e Repu blic of Slovenia, nos. 7 2/06 – official consolidated text, 114/06 – Z UTPG, 9 1/07, 76/08, 62/1 0 – Z UPJS, 87/11, 40/12 – ZUJF, 21/1 3 – ZUT D-A, 63/13 – ZIUPTDSV, 91/13, 99/13 – ZUPJS-C in 99/13 – ZSVarPre-C, hereinafter: ZZVZZ); - they fulfil the conditio ns fo r com pulsory pensi on and disability insuran ce b ased on othe r contractual relationship, under the Article 18 of the Pension and Disability Insurance Act (Official Journal of the Republic of Slovenia, nos. 96/12, 39/13, 63/13 – ZIUPTDSV, 99/13 – ZSVarP re-C a nd 101/13 – ZIPRS1415, he reinafter: ZPIZ-2); t he taxabl e p erson fulfi ls - the conditions for this insurance, if they were n ot in the time of receipt of inco me, insured compulsory for pe nsion a nd disability for full wo rking or full in surance time under th e provisions of the Articles 14.-17. an d the Arti cle 19 of ZPIZ-2 or they were n ot insured compulsory under the provision of the Articl e 25 of Z PIZ-2 and they were not pensioners; the taxable person fulfils the conditions for insurance under the provision of the Article 18 of ZPIZ-2 even, if the con ditions for compulsory insurance on this basis are not fulfilled at the time of the payment of income, nevertheless t he conditions are fulfilled at the time when the ta xable pe rson wa s p erforming t heir work i n terms of other co ntractual relationship to which the earned income is referring to; they are subject to social security legislation of the other Member state of the EU; in tha t case the taxa ble person encloses to th e tax retu rn the form A1 – the certificate of so cial security regulations , which is us ed for t he taxable person, o r any other appropriate evidence of the competent authority of the Member state of th e EU from which it can be concluded that the legislation about social security from another country is to be used. (2) The taxable person should enter the date of receipt of income (dd.mm.YY). (3) The taxable person enters the accounting period in which th e work was don e or the service based on other contractual relationship was conducted. (4) Taxable persons shoul d i ndicate the type of income (a nd th e code) f rom other contractual relationships: – income received for the performance of work or services, – income re ceived from co pyrights a nd income received from co pyrighted o r folklore wo rk regardless of the type of contract, – income from personal supplementary work. (5) The taxable person should enter the amount of income in euro, rounded off to two decimal numbers. Foreign cu rrency income sh ould be conv erted into eu ro at the rate of exchang e published by the Bank of Slovenia on the date of receipt of such income. (6) When taxable persons claim actual costs of transport and accommodation in addition to t he 10% normalised expenses, it should b e appropriately indicated i n the tax return form. Actu al costs of tran sport and a ccommodation are re cognised o n the basi s of subm itted evidence (invoices); however, in an amount not exceeding that laid down by a Governm ent's regulation of Article 4 4 of the Perso nal Income T ax Act (Offici al Jo urnal of the Re public of Sloveni a, No.13/11 – o fficial con solidated text, 2 4/12, 30/1 2, 40/12 – Z UJF, 75/12, 94/ 12 a nd 96/1 3; hereinafter referred to as: ZDoh-2). (7) The amount of actual expenses should be in dicated in eu ro, round ed off to two d ecimal numbers. Actual expen ses expressed in a forei gn currency should be conve rted into euro at the rate of exchange published by the Bank of Slovenia on the day of incurrence of expenses. 5. ENTERING THE INFORMATION ABOUT THE DISBURSEMENT AGENCY (1) The taxable person should provid e the inform ation about the disbursem ent a gency (na me and surname or company name, address or registered office, country and tax identification number of the disbursement agency). If no tax identification number has been allocated to the disbursement agency according to the Tax Proce dure Act and acco rding to the Tax Administ ration Act (Official Journal of th e Repu blic o f Slovenia, No. 1/07, official con solidated text, 40/0 9 an d 3 3/11), the taxable person should indicate the number used for tax purposes in the di sbursement agency's state of re sidence (tax ide ntification nu mber o r other identificatio n numbe r). T his informatio n is not compulsory. (2) In case of se veral disbursement agencies, t he taxable person should provide the information in the same order as employment income or retirement benefit information is provided in Table 3 or information about income received from other contractual relationships provided in Table 4. 6. ENTERING THE INFORMATION ON CLAIMING EXEMPTION FROM PERSONAL INCOME TAX PREPAYMENT FOR EMPLOYMENT INCOME PURSUANT TO THE PROVISIONS OF THE INTERNATIONAL CONVENTION ON THE AVOIDANCE OF DOUBLE TAXATION OF INCOME (1) Non-resident taxable pe rsons should en ter the tax id entification number an d th e numb er of the paragraph and the Arti cle from a n in ternational treaty on the avoidance of doubl e taxa tion, concluded between the Republic of Slovenia and the other state, on which they claim exemptions from personal income tax prepayment for employment income. (2) (2) A resident taxable person should enclose the tax return with the certificate of residence, which is issued by the competent body of the other contracting state. The certificate of residence should indicate that the taxable p erson is a resident in terms of the intern ational treaty on the avoid ance of double tax ation betwee n the Rep ublic of Slov enia and the oth er state. The other contra cting state and the date if issue of the certificate of residence should also be entered. 7. ENTERING ATTACHMENTS (1) Taxable persons sh ould attach appropriate evidence in support of the information relating to t he income d erived fro m em ployment, oth er contractual relatio nship and i nformation on retirement benefit (contract of e mployment, wage slip, pension assessment decision, copyright agreement, etc.).
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