TFL Vsebine / Revija SIR*IUS

Corporate income tax return in procedures for

Davek od dohodkov pravnih oseb (DDPO) davčni zavezanec praviloma izračuna sam v davčnem obračunu za vsako posamezno davčno obdobje v skladu z določbami ZDavP-2. Davčni obračun so dolžni predložiti tako slovenski davčni zavezanci (rezidenti) kakor tudi tuji davčni zavezanci (nerezidenti), ki v Sloveniji poslujejo prek poslovne enote. Pri postopkih prenehanja davčnega zavezanca – davčnega rezidenta in ob prenehanju poslovne enote davčnega nerezidenta ZDavp-2 predpisuje nekaj posebnosti glede načina sestave in rokov za predložitev davčnega obračuna ter glede dne, po stanju na katerega je treba pripraviti davčni obračun. Praviloma se končni davčni obračun zaradi prenehanja sestavi na dan pred prenehanjem (ob likvidaciji, stečaju, prenehanju po skrajšanem postopku in pri prenehanju poslovne enote) oziroma na obračunski dan pri prenehanju zaradi statusnega preoblikovanja, razen nekaterih posebnih pravil, ki veljajo, če postopki prenehanja trajajo dlje časa. DDPO je treba praviloma plačati hkrati s predložitvijo davčnega obračuna, razen v postopkih prenehanja zaradi statusnega preoblikovanja. Pri tem je pomembno poudariti, da so merodajna pravila glede datuma, po stanju na katerega je treba pripraviti zaključno poročilo in davčni obračun, zakonske določbe ZGD-1 in ZDavP- 2, ne pa standardi računovodskega poročanja, saj so slednji hierarhično nižji pravni akt. Zato je treba ne glede na to, da omenjeni standardi morebiti to materijo urejajo drugače, pri datumu sestave davčnega obračuna slediti zakonskih določbam.

Corporate income tax (CIT) is generally calculated by the taxpayer himself in the tax return for each individual tax period in accordance with the provisions of the Tax Procedure Act (ZDavP-2). Both Slovenian taxpayers (residents) and foreign taxpayers (non-residents) operating in Slovenia through a permanent establishment (PE) are obliged to submit a tax return. In the procedures for termination of a resident taxpayer’s status and of a tax non-resident`s permanent establishment, the Slovenian Tax Procedure Act prescribes some specifics regarding the method of drawing up the tax return and deadlines for its submission and regarding the date on which the tax return must be prepared. As a general rule, the final tax return due to dissolution shall be drawn up on the day before the dissolution (in case of liquidation, bankruptcy, dissolution under a simplified procedure and in case of termination of a permanent establishment) or on the cut-off date (in case of termination due to restructuring). Some special rules only apply to cases where dissolution proceedings take longer. The CIT shall normally be paid at the same time as the tax return is submitted, except in case of termination due to restructuring. It is important to note that the applicable rules regarding the date on which the final report and tax return must be drawn up, are the legal provisions of the Slovenian Companies’ Act (ZGD-1) and the Tax Procedure Act (ZDavP- 2), and not the financial reporting standards, as the latter are a hierarchically lower legal act. Therefore, regardless of the fact that the standards may regulate this matter differently, it is necessary to follow the legal provisions of the aforementioned laws regarding the date on which the tax return shall be drawn up.