On March 31, 2022, the Financial Administration of the Republic of Slovenia sent first package of 989,325 informative personal income tax calculations for 2021. Taxpayers who have a personal income tax surcharge (there are 189,844 of them), the deadline for payment expires on June 2, 2022. Those taxpayers who have filed an objection against the informative calculation of personal income tax (deadline for filing an objection expired on May 3, 2022) are not obliged to pay the amount until the decision on the objection is made since the objection suspends enforcement.
Taxpayers can apply for payment of tax in instalments or for deferred payment of tax. During the instalment payment or deferral of payment, interest at interest rate of 2 % per annum shall apply. IF the taxpayer is late with the payment of an individual instalment, the unpaid part(s) of obligation fall(s) due and tax enforcement follows. The following options are available:
- instalment payment or deferral od payment of tax due to endangerment of subsistence (maximum 24 monthly instalments or 24-month deferral), whereby the income of the taxpayer and their family members may not exceed the prescribed limits;
- instalment payment in no more than 3 monthly instalments, which is approved without any verification of conditions. There is no lower limit on the amount that can be paid in instalments. There is also no deadline for submitting the form; or
- instalment payment or deferral of tax payment with insurance (maximum 24 monthly instalments or 24-month deferral), if the tax payer adequately secures the tax payment (with a mortgage, bank guarantee, etc.).