REPUBLIC OF SLOVENIA
The Financial Administration of the Republic of Slovenia (hereinafter: FURS) carries out targeted supervision (by using selected methods and tools by individual risk segments) and thus contributes to enhancing public revenue and improving the level of compliance. Supervision activities are also focused on preventing fraud and protecting citizens, security and environmental protection.
Financial supervision is conducted in accordance with regulations in a number of areas by FURS (e.g. personal income tax, motor vehicle tax, rental income, inheritance and gifts, excise duties, customs duties, undeclared work and employment, and games of chance).
FURS officials with special powers to conduct supervision include inspectors, customs officers, investigators and controllers. The powers conferred on FURS officials are defined in the Financial Administration Act, the Tax Procedure Act, the Inspection Act and in EU regulations and international treaties.
Criteria for supervision conducted by FURS
Financial supervision is carried out in accordance with objective criteria and the principle of the balanced supervision of all liable persons, with priority being given to (especially business) entities with a major risk of improper compliance with tax liabilities. Particular emphasis is placed on areas in which violations of employees' rights have been identified and areas with a larger share of the grey economy. The objective criteria have been prepared on the basis of a risk analysis. Supervision is partly carried out by applying the random selection method.
The powers of officials
Financial supervision can be carried out in FURS offices, on site or on the premises of taxable persons.
When conducting financial supervision, officials may do the following:
- establish the identity of a person and the legal status of a taxable person – officials are obliged to explain the purpose of identification;
- obtain and request notices and data at the site of the supervision procedure, on business premises, at the workplace;
- request in writing the submission of information and documents for review (the request may be made orally in the event of there being a risk of the destruction or denial of the existence of information and documents);
- take photographs or video recordings of facilities, means of transport, goods and documents;
- seize documents, database carriers and objects upon written or oral request;
- access land, premises and facilities in which supervision is carried out;
- prohibit the performance of an activity and seal off business premises, documents and objects when this is required to prevent further violations;
- make a purchase under a concealed identity (an inspector buys goods or services in order to identify the violation of regulations);
- use coercive measures;
and other actions for the purpose of performing FURS tasks.
Identification of officials
Officials perform the tasks of the Financial Administration in uniform or in plain clothes. When officials perform their duties in plain clothes, they must prove their identity with a service ID card.
Officials' vehicles must have special markings and FURS logos (stickers) placed in a conspicuous position.
Rights of parties in the control process
The most important right and duty of a party is to cooperate in determining the actual situation relevant to decision-making in the financial supervision process. Officials must regularly inform parties of the relevant facts in the financial supervision procedure, inform the parties of their rights in such procedure and allow them access to file documents.
Actions by officials
On the basis of the findings of the financial supervision procedure, officials may perform a variety of actions: issue notices of assessment, initiate minor offence proceedings, prohibit the performance of activities, seal off websites, and refer the case to a competent authority.
FURS informs taxable persons of the areas in which irregularities have been found and invites them to make a self-declaration. As a result, taxable persons are increasingly opting for self-declaration and voluntarily settle their outstanding liabilities in order to avoid paying a penalty for tax offences.
Did you know?
In the performance of their duties, FURS officials may use special technical equipment and specially trained service dogs to uncover illicit drugs, tobacco product, etc..
