1. No category

ANNEX 6
TAX RETURN FORM FOR ASSESSING PERSONAL INCOME TAX
PREPAYMENT FOR OTHER INCOME
1. CODE NUMBER OF TAX RETURN STATUS
(To be filled in onl y b y a ta xpayer, filing his tax ret urn aft er
expiry of the pr escribed period, as a self-declar ation or as a
correction of a tax return bef ore an assessment notice is
issued)
(1 filed after the deadline, 2 self-declaration,
3 correction prior to issue of assessment notice)
2. INFORMATION ABOUT THE TAXPAYER
(Tax ID no.)
(Name and surname)
(Address: town, street, house number)
( E-mail address )
( Postcode, post office )
(Phone number)
The taxpayer is a resident of the Republic
of Slovenia:
yes
no
Country of residence:
3. INFORMATION ABOUT OTHER INCOME
Date
of receipt of
income
Type of income
Income
(EUR)
Foreign tax (EUR)
Country
4. INFORMATION ABOUT ACTUAL COSTS OF USING ONE’ S OWN RESOURCES IN
CONNECTION WITH VOLUNTARY WORK
Breakdown of costs (description)
MF-FURS obr. DOHDRU št. 1
Amount (in EUR)
5. INFORMATION ABOUT THE DISBURSEMENT AGENCY
Name and surname or firm
Address or registered office
(place, street, house number, post
code)
Country
Tax ID or ID
number
6. DECLARATION OF TAX LIABILITY OUTSIDE THE REPUBLIC OF SLOVENIA (completed only
by the taxpayer who marked that he/she is a resident of the Republic of Slovenia)
Date
of receipt of
income
Type of income
Income
(EUR)
Foreign tax (EUR)
Country
I declare that other income indicated in Table 5 is subject to tax outside the Republic of
Slovenia. On the basis of this declaration I claim (tick as appropriate):
‰ a foreign tax deduction
‰ exemption from income tax prepayment for income that is not subject to tax in the Republic of
Slovenia in accordance with the ______ paragraph of the Article _______ of the International
convention on the avoidance of double taxation concluded between the Republic of Slovenia
and _______________.
7.
EXEMPTION FROM PERSONAL INCOME TAX PREPAYMENT FOR OTHER INCOME
(ARTICLE 105 OF THE PERSONAL INCOME TAX ACT) PURSUANT TO THE PROVISIONS OF
THE INTERNATIONAL TREATY ON THE AVOIDANCE OF DOUBLE TAXATION OF INCOME
(to be completed only by the taxable person who marked that he/she is not a resident of the
Republic of Slovenia)
I, the unde rsigned, hereby claim exemption from i ncome tax prepa yment for received income (Article
105 of th e Personal Income Tax Act, Official Journal of the Republic of Slovenia, No. 13/11 – offici al
consolidated text, 24/12, 30/12, 40/12 – ZUJF, 75/12 and 94/1 2; herei nafter referred to as ZDoh-2)
under pa ragraph _ ____ o f the Article ____ of the International treaty on the avoidan ce of double
taxation con cluded b etween the Re public of Slovenia and _ _____________________ and here by
confirm that
a) I am a resident of _________________ in terms of the provisions of the International treaty
on the avoidance of double taxation concluded between the Republic of Slovenia and
_______________________.
b) other income (Article 105 of the Personal Income Tax Act) does not belong to the
permanent establishment or permanent base which I hold in Slovenia.
Please find attached
hereto a
certificate of resid ence issu ed by the comp
etent body
______________________ on _____________, which shows that I am a resident of _____________
in term s of t he p rovisions of the Intern ational t reaty on the avoidance of do uble taxation concl uded
between the Republic of Slovenia and __________________________.
*****
MF-FURS obr. DOHDRU št. 1
8. ATTACHMENTS
Attachments (list of documents attached to the taxable person's tax return):
1.
2.
In/at______________________, date_________________
MF-FURS obr. DOHDRU št. 1
__________________________
Signature of taxpayer
INSTRUCTIONS FOR FILLING OUT THE TAX RETURN FORM FOR PERSONAL INCOME TAX
ASSESSMENT FOR OTHER INCOME
0. INTRODUCTION
(1) The tax return for person al income tax asse ssment for other in come specified by Article 10 5 of
the Person al Incom e Tax Act sh ould be filed by taxpayers wit h the tax au thority whe n such
income i s p aid by a pe rson othe r th an the pe rson li able to pay t ax und er A rticle 58 of the Tax
Procedure Act (Official Jou rnal of the Re public of Slovenia, No. 13/ 11 – official consolidated t ext,
32/12, 94/12. 101/13 – ZDavNepr, 111/13 and 22/14 - OdlUs; hereinafter referred to a s ZDavP2). The tax return can be filed also on the portal site eDavki, if th e taxpayer possesses a digital
certificate (SIGEN-CA, POŠTA®CA, HALCOM CA, A C NLB). More information on the electronic
tax ope
rations of
eDavki
is
available on
the web
site:
http://edavki.durs.si/OpenPortal/Pages/StartPage/StartPage.aspx.
(2) Taxpayers should file the tax retu rn with the tax authority within seven day s from th e d ate of
receipt 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 ese 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 INFORMATION ABOUT THE 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, residence and the country of re sidence) is to b e entered
under this heading.
3. ENTERING INFORMATION ABOUT OTHER INCOME
(1) The taxpayer should indicate the date of receipt of income in the format (dd/mm/yyyy).
(2) In the column "Type of income" the taxpayer should indicate the type of income received:
– rewards,
– gifts ,
– prize contest awards,
– company scholarships and other scholarships,
– compensations re ceived for esta blishment or en cumbrance of rig hts and othe r i ncome
generated by means of transfer or assignment of property rights,
– earnest money received b y the taxpayer on si gning the co ntract but not returne d to the party
that failed to fulfil the contract,
– any co mpensation receive d by the h olders for an i nterest in the entity liable to pay tax a s
referred to in Article 90 of the Personal Income Tax Act, which does not represent a reduction
of their interest,
– other income from point 11 of the third paragraph of Article 105 of the ZDoh-2,
– reimbursement of the costs of tra
nsport, acco mmodation and sub sistence u nder the
paragraph 4 of the Article 108 of ZDoh-2,
– compensation for the use of one’s own resources as a volunteer,
– other compensations and other income of a volunteer under the paragraph 5 of the Article 108
of ZDoh-2.
(3) The taxpayer shoul d enter the amount of income in euro, ro unded off to two decimal n umbers.
Foreign currency income should be converted into euro at the rate of exchange published by the
Bank of Slovenia on the date of receipt of such income.
Awards
The taxpayer should enter the am ount of received awards other than prizes and awards received for
outstanding achievements in th e fiel d of hu manitarian activities, sci ence and re search, culture,
education and training, sports and social activities, paid under the terms and conditions set out in th e
first, second and third item of point 1 of Article 107 and point 3 of paragraph 5 of the Article 108 of the
Personal Income T ax Act. When a Voluntary Organization p ays the a ward to a vol unteer for
outstanding achievements, the amou nt that excee ds 50 % of the fi nancial awa rd tend ered for the
previous year for the national award fo r outstanding achievements in the field of volunteerin g shall be
entered.
Gifts
Enter the amount, received as a gift, if the value of individual gifts exceeds 42 euro.
Prize contest awards
Enter the tot al amou nt o f prize conte st awards other th an g ames of ch ance involvin g spe cific
knowledge, skills or coincidence when the amount of individual prizes exceeds 42 euro.
Scholarships
Enter the total amount of schol arships (company scholarships and other scholarships) paid for a on emonth period to a person enrolled as a pupil, high-school or college or university student for a full-time
learning or studies in the Republic of Slovenia in the part exce eding the minim um wage stipulated by
the act regulating the minimum wage level or the amount of scholarship paid for studies abroad in the
part exceeding the minimum wage amount plus 60%. The taxable amount does not include receipts in
connection with e ducation a nd t raining of scholarship recipients (the se cond p oint o f the third
paragraph of Article 39 of the Pe rsonal Inco me T ax Act) which a re associated with th e scholarship
payer's operations and reimbursement of work-related expenses not exceeding the amount laid do wn
by the Government of the Republic of Slovenia pursuant to Article 44 of the Personal Income Tax Act.
Reimbursments of the costs of transport, accommodation and subsistence according to the
paragraph 4 of the Article 108 of ZDoh-2
With the payout of the remune ration intended to cover do cumented e xpenses of transpo rt,
accommodation and subsistence a ccording to the p aragraph 4 o f the Article 108 of the Z Doh-2, the
income shall be ente red in pa rt exceedin g the amount, which i s a ccording to the government
regulation under the Article 44 of ZDoh-2, determined as untaxed.
Compensation for the use of one’s own resources as a volunteer
With the payout of the remuneration f or the use of one’ s o wn resources a s a voluntee r, the whole
amount of th e remuneration shall be e ntered. The tax base i s the remuneration for the u se of one’ s
own resources as a volunteer in part, which on yearly basis exceeds the 20 % of the average monthly
wage of employees in Slovenia for January of the past calendar year.
Other renumerations and other income of a volunteer according to the paragraph 5 of the
Article 108 of ZDoh-2
The amount of remuneration or the amount of other income in part, which exceeds the amount which
is according to ZDoh-2 untaxed, shall be entered.
With the payout of the remuneration for personal cost of the volunteer, the income is ente red in part,
exceeding 20 % of the sub sistence for a business trip over 12 h ours to 14 h ours in Slovenia, whi ch is
not included in the tax base of the inco me from em ployment relationship if the volunteer is posted on
volunteering in Slovenia. If the volu nteer is posted in volunteering in a foreign country, the i ncome is
entered in part exceeding 20 % of the subsistence for a business trip over 12 hours to 24 hours which
is not included in the tax base of the income from employment relationship.
(4) If the tax for other income was paid abroad, in th e column "Foreign tax (in EUR)" the taxpayer
should enter the amount of foreign tax in EUR, rounded off to two decimal numbers. The amount
of foreign tax should be converted into euros at the rate of exchange pu blished by the Ba nk of
Slovenia on the date of receipt of such income.
(5) In the column " Country", the taxpayer sho uld ent er the cou ntry in whi ch the income wa s
generated.
4. ENTERING INFORMATION ABOUT ACTUAL COSTS OF THE USE OF ONE'S OWN
RESOURCES AS A VOLUNTEER
The data should be entered when actual costs of the use of one’s own resources related to volunteer
work on the yearly basis exceed 20 % of the aver age monthly wage of the em ployees in Slovenia for
January of the past calendar year.
(1) In the column “Breakdown of costs (description)” the taxable person should enter information
about invoi ces si gned to their n ame; th e date of th e invoice, the number, the name of the supplier,
specification of purchase or services.
(2) In the column “Amount (in EUR)” the taxable person should enter the amount of actual expenses
for the u se of their o wn resources as a volunteer, ro unded off to two de cimal numbers, based on the
invoices sub mitted. The amount of costs stated i n the foreig n curren cy on the invoice s shoul d be
converted i n euro at th e exch ange rate pu blished by the Ba nk of Sloven ia on the date of the
incurrence of costs.
5. ENTERING INFORMATION ABOUT THE DISBURSEMENT AGENCY
(1) The taxpayer should provide the information about the disbursement agency (name and surname
or compa ny name, ad dress o r regi stered office , country an d tax identificati on num ber of the
disbursement age ncy). If no tax id entification num ber has be en allocated to the di sbursement
agency according to the Tax Proce dure Act and acco rding to the Tax Administ ration Act (Official
Journal of the Rep ublic of Slovenia, No- 1/07 – official con solidated text, 40/09 and 3/11), the
taxpayer should indicate the number used for tax purposes in the disbursement agency's state of
residence (tax identificatio n num ber or other id entification n umber). This i nformation i s not
compulsory.
(2) The taxpayer should enter the information about disbursement agencies, when there is more than
one di sbursement ag ency, in the sam e order a s the info rmation abo ut in come refe rred to in
Table 3.
6. ENTERING INFORMATION UNDER THE DECLARATION OF TAX LIABILITY OUTSIDE
THE REPUBLIC OF SLOVENIA
(1) In the tax return fo rm for assessing personal income tax prepay ment for othe r income, resident
taxpayers receiving other income and where this income is subject to tax o utside the Republic of
Slovenia m ay claim a fo reign tax deduction in accordance with the Pe rsonal Inco me Tax Act
(abolition of dou ble tax ation of i ncome un der Chapter IX) o r exem ption from i ncome tax
prepayment for income th at is not subj ect to ta x in the Re public of Slovenia in accordan ce with
the International treaty on the avoidance of double taxation.
(2) Resident taxpayers shoul d enter in Ta ble 6 the i nformation on in come de rived from tra nsfer of
property right indicated in Table 3 and is subject to tax outside of the Republic of Slovenia.
(3) Notwithstanding the possibility of claiming the foreign tax deduction or exemption from income tax
prepayment for other income on the basis of the declaration of tax liability outside of the Republic
of Slovenia, the taxpayer shall be recognised the ta x dedu ction paid a broad also i n an appeal
against the informative in come tax cal culation or in the tax return form for a ssessing pe rsonal
income tax prepayment. The same shall apply also for the claiming of an exemption, except if the
taxpayer clai med the ex emption in the tax return form for a
ssessing person al incom e tax
prepayment for other income and the tax autho rity has already recognised the exemption in the
decision issued on the basis of this tax return form.
7. ENTERING INFORMATION ON CLAIMING REDUCTION OR EXEMPTION FROM
PERSONAL INCOME TAX PREPAYMENT FOR OTHER INCOME (ARTICLE 105 OF THE
PERSONAL INCOME TAX ACT) PURSUANT TO THE PROVISIONS OF THE
INTERNATIONAL TREATY ON THE AVOIDANCE OF DOUBLE TAXATION OF INCOME
(1) Non-resident taxpayers should ente r the paragra ph and article numb er referred to in t he
international treaty on the avoidance of double taxation between the Republic of Slovenia and
another country, on the basis of which they claim a reduction or exemption from income t ax
prepayment for other income referred to in Article 105 of the Personal Income Tax Act.
(2) Non-resident taxpayers should attach to their tax return a certificate of residence issued by the
competent body of the other country-signatory to the treaty, evidencing that the taxpayers are
residents of t his other cou ntry in terms of t he p rovisions of th e international treaty on th e
avoidance of dou ble taxat ion of i ncome si gned bet ween the Re public of Slo venia a nd thi s
other country. The name of the ot her country-signatory to the t reaty and th e date of i ssue of
the certificate (dd.mm.yyyy) should be entered.
8. ENTERING ATTACHMENTS
(1) The taxpaye r sho uld atta ch app ropriate eviden ce in sup port of the info rmation abo ut othe r
income (notice of scholarship received from abroad, etc.).