Slovenia Tax Agency Issues Guidance on Withholding Tax Procedure, Forms

The Slovenian Financial Administration Dec. 5 issued guidance on the procedures and forms for payment of withholding tax. The guidance includes: 1) descriptions of the forms for calculation and payment of withholding taxes on income earned through Dec. 31, 2022, and updated forms for use beginning Jan. 1, 2023; 2) instructions and documentation requirements for electronic filings and payments; 3) payment obligations of nonresident employers; 4) the information required for income tax collection, tax base determination, and tax relief claims; 5) procedures for submission of forms based on self-registration; and 6) exemptions for qualifying entities’ contributions for disabled employees. [Slovenia, ...