Notwithstanding the possibility of a subsequent filing of a tax return, the deadline for the payment of liabilities in accordance with the tax return remains unchanged (30 April 2014).The deadline for the tax refund based on the filed tax return also remains unchanged. The Tax Administration of the Republic of Slovenia will return overpaid tax in accordance with the tax assessment to taxable persons no later than 30 days following the date the actual tax return was filed.
Taking into account the facts and circumstances, which at the beginning of 2014 caused problems in filing tax returns for 2013, the Tax Administration of the Republic of Slovenia will give taxable persons the possibility in 2014 to file tax returns after the expiry of the statutory deadline. The Tax Administration of the Republic of Slovenia therefore will not penalise taxable persons merely for filing tax returns after the expiry of the statutory deadline. Taxable persons who file corporate income tax returns for 2013 electronically via the eDavki (eTaxes) system will be allowed to file these tax returns even after the expiry of the statutory deadline, i.e. no later than by 22 April 2014, inclusive.