Povzetek: Avtor v prispevku obravnava davčno samoprijavo, ki je predmet naše splošne davčne zakonodaje oziroma Zakona o davčnem postopku in pomeni določeno uravnoteženje strogim davčnim predpisom. Gre za poseben materialni davčni institut, katerega osnovni namen je privabiti zavezance za davek, da v zameno za oprostitev predpisane prekrškovne kazni izpolnijo svojo davčno obveznost, ki je iz kateregakoli razloga niso oziroma so jo le delno. Temeljna razlika med samoprijavo in drugimi davčnimi instituti, ki omogočajo kasnejšo izpolnitev davčnih obveznosti, je v tem, da je samoprijava dovoljena tudi takrat, ko zavezanec celo namerno ni pravilno ali sploh ni izpolnil davčne obveznosti, a si je kasneje premislil. Protidajatev za samoprijavo je oprostitev na prekrškovni ravni, ki sicer obstoja prekrška ne odpravlja, ga pa naredi nekaznivega. Zavezanec mora ob vložitvi samoprijave svojo realno davčno obveznost, povečano za predpisane obresti, izpolniti, sicer njeni učinki ne nastopijo. Samoprijava je v slovenski davčni zakonodaji normirana v Zakonu o davčnem postopku v dveh delih. Razmeroma stroge zakonske pogoje in način predložitve davčnega obračuna ali davčne napovedi na podlagi samoprijave ureja prvi, splošni del zakona. Izjeme od prekrška pri samoprijavi pa so določene v okviru kazenskih določb zakona. Samoprijava, ki omogoča storilcu prekrška oprostitev na prekrškovni ravni, ni dopustna za vse davčne prekrške, pač pa le za tiste, ki so povezani z izpolnjevanjem davčnih obveznosti in so določeni v Zakonu o davčnem postopku. Pri tem se samoprijava nanaša le na primere, kjer gre za prekršek, ki ga je zavezanec storil ob zakasneli predložitvi davčnega obračuna ali davčne napovedi zaradi premalo plačanega davka. Sicer pa slovenska pravna ureditev pozna institut samoprijave tudi v okviru Zakona o davku na dodano vrednost, ki se vsebinsko ne razlikuje od samoprijave v Zakonu o davčnem postopku, temveč gre zgolj za prilagoditev načinu izpolnjevanja davčnih obveznosti prek obračuna davka na dodano vrednost. Davčni postopek s samoprijavo se vedno začne na zahtevo zavezanca za davek, ki naknadno predloži prepozno vloženi davčni obračun ali davčno napoved, v kateri prikaže neplačan oziroma premalo plačan davek. Zakasneli davčni obračun ali davčno napoved kot samoprijavo mora zavezanec za davek vložiti pravočasno in le enkrat za isto davčno obveznost. Samoprijava je pravočasna, če je vložena najpozneje do začetka davčnega inšpekcijskega nadzora, do vročitve odmerne odločbe, do začetka prekrškovnega postopka oziroma začetka kazenskega postopka. Zavezancu za davek, ki ne izpolnjuje predpisanih zakonskih pogojev, davčni organ samoprijavo zavrne in jo v nadaljnjem postopku obravnava kot obračun ali napoved, vloženo po izteku zakonskega roka. Samoprijava je za zakonodajalca, državo in njene organe, pristojne za pobiranje dajatev, zelo pomemben upravni institut. Iz podatkov finančne uprave je razvidno, da zavezanci za davek pogosto uporabljajo samoprijavo kot zakasneli način izpolnitve davčne obveznosti in posledično prispevajo v proračun relativno velik znesek javnih prihodkov. Tudi zakonodajalec z vidika varovanja javne koristi pri pobiranju dajatev pogosto posega v institut samoprijave, kar seveda ni v prid pravni varnosti na davčnem področju. Pri tem se v okviru normativne uredit-ve samoprijave odpirajo določena vprašanja in dileme, ki kažejo na pomanjkljivo normiranje instituta ter posledično možnost sprejemanja arbitrarnih odločitev in neenake obravnave zavezancev v praksi. Nekatere med njimi, ki so lahko v škodo zavezancev za davek, avtor v prispevku izpostavlja ter dodaja primerjalni pogled na institut v Avstriji in Nemčiji.

Ključne besede: davčna obveznost, davčni zavezanec, davčni postopek, posebni instituti davčnega postopka, davčna samoprijava

Title: Institute of Self-Declaration in the Slovenian Tax Regulation and Practice

Abstract: In this article, the author examines the institute of tax self-declaration, which is the subject of our general tax legislation in the Tax Procedure Act and constitutes a certain balance to strict tax regulations. Tax self-declaration is a special material tax institute, primarily designed to entice taxpayers to meet their tax liabilities, which they were not able to meet or have only partially done so, for whatever reason, and in return they receive a remission from penalties that normally apply in such cases. The fundamental difference between a self-declaration and other tax institutes that enable tax liabilities to be met subsequently, is that a self-declaration is permitted even when the taxpayers deliberately did not meet their tax liabilities, or have done so incorrectly, and have later changed their minds. The compensation for a self-declaration is the remission of penalties, which does not eliminate the existence of the offence but does eliminate the penalty for it. The taxpayer must fulfil their actual tax obligations when they file their self-declaration, increased by statutory interest, otherwise it cannot take effect. In the Slovenian tax legislation, self-declaration is set out under the Tax Procedure Act in two parts. The first general part of the act governs the relatively strict statutory conditions and ways of submitting tax declarations or tax returns based on a self-declaration. Conditions for remission of penalties in the case of self-declarations are set out in the penalty clauses of the act. A self-declaration that enables the offender a remission of the provided penalty is not permitted for all tax offences, but merely for those that are linked to meeting lax liabilities and are set out under the Tax Procedure Act. Tax self-declaration applies only to offences that occurred because the taxpayer was too late in submitting their tax declaration or tax return, or because they did not pay enough tax. The institute of self-declaration is also present in the Slovenian legal system in the Value Added Tax Act, and does not differ from a self-declaration under the Tax Procedure Act, it is merely an alternative way of tax compliance through value added tax returns. The tax procedure by self-declaration always begins at the request of the taxpayer, who subsequently files a tax declaration or a tax return that was submitted too late, in which they state the unpaid taxes or the shortfall in the taxes paid. The taxpayer must file the overdue tax declaration or tax return as a self-declaration within the provided deadline and only once for the same tax liability. A self-declaration is filed in due time if it is filed no later than before the start of tax inspection and before the tax adjustment notice is issued, or before the administrative proceeding for the offence or the criminal proceeding starts. The relevant tax authority shall reject the self-declaration of any taxpayer for tax that does not meet the applicable legal conditions, and in the subsequent procedure regard the tax declaration or return as filed after the provided legal deadline. The legislator, state and state authorities, responsible for the collection of duties, consider self-declaration a very important administrative institute. The tax authorities' data show that taxpayers often make use of self-declaration as a way to subsequently meet their tax liabilities and in doing so they contribute a relatively large amount of public revenue to the public budget. The legislator also often undermines the institute of self-declaration in light of protecting the public interest in collecting duties, which naturally does not benefit legal certainty in the field of taxation. Thereby questions and dilemmas arise within the regulatory framework of self-declaration, showing shortfalls within the standardisation of the institute and consequently the possibility of arbitrary decision making and unequal treatment of taxpayers in practice. In this article, the author underlines some of these questions and dilemmas and presents a comparative view of this institute in Austria and Germany.

Keywords: tax liability, taxpayer, tax procedure, special institutes of the tax procedure, tax self-declaration