The Slovenian Parliament passed into law amendments to the Tax Procedure Law on 18 December 2013. These changes apply from 1 January 2014. The main changes cover undeclared taxable income,the applicable statute of limitations and rules on the collection of taxes.
Under these changes, an increased 70% rate applies to undeclared taxable income, and the period during which such undeclared income may be determined is increased to 10 years (previously 5 years). The change also ensure that the general statute of limitations period may be extended for the duration of legal procedures aimed at collection of taxes. Thus, while the statute of limitations period is 10 years, it is automatically extended for the period of any legal processes ongoing for collections. Finally, where it is determined that any business or assets have been transferred to another person in order to avoid tax payment, the unpaid tax may be collected from that other person.
