List of non-submitters of withholding tax returns

The list of non-submitters of withholding tax returns is a list of taxpayers who did not submit to the Financial Administration of the Republic of Slovenia a withholding tax return for the payment of salary and salary compensation for the previous month by the 25th day of the month preceding the month of disclosure (REK form). The intention of the legislator is to strengthen the tax culture, improve payment discipline and encourage voluntary, correct and timely calculation and payment of tax liabilities by making public taxpayers who do not propose withholding tax returns for the payment of salary and salary compensation within the deadlines. The updated list is published on the FURS website once a month, at the latest by the 10th of each month. The old list is removed from websites when a new list is published. The legal basis for the publication of the list is Article 20 of the Tax Procedure Act, which also provides more details. In the event that taxpayers have any questions regarding the above information, they can contact their competent tax office.