OrbitaxTax Procedure Law amended
|Approved Changes|Slovenia
On 18 December 2013, the parliament enacted the amendments to the Tax Procedure Law that apply from 1 January 2014. The main amendments are summarized below.
Undeclared taxable income| - | The increased tax rate of 70% for undeclared taxable income and an extension of period for which such undeclared income may be established is introduced. The tax base is any difference in declared and additionally assessed income within a peri… |