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Informacija o posredovanih letnih povzetkih obračuna pokojninskih in invalidskih prejemkov, izplačanih v obdobju 1. 1. 2011 do 31. 12. 2011 (24.02.2012)

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<div class="Section1">
<p style='text-align:justify;tab-stops:0cm'><a name="OLE_LINK3" id=
"OLE_LINK3"></a><a name="OLE_LINK2" id="OLE_LINK2"><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size: 12.0pt;font-family:Arial;color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></a></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Zavod za
pokojninsko in invalidsko zavarovanje Slovenije (v nadaljevanju
Zavod) je v skladu s Pravilnikom o vsebini in obliki obračuna
davčnih odtegljajev ter o načinu predložitve davčnemu organu in
Pravilnikom o dostavi podatkov za odmero dohodnine za leto 2011 za
vse uživalce pokojninskih in invalidskih dajatev posredoval Davčni
upravi Republike Slovenije podatke o njihovih izplačilih v letu
2011.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Zavod je 20.
februarja 2012 vsem uživalcem pokojnine, nadomestila iz
invalidskega zavarovanja, priznavalnine ter drugih dajatev, za
katere izplačilo je pristojen, na domače naslove posredoval
povzetek obračuna pokojninskih in invalidskih prejemkov, izplačanih
v obdobju od 1. januarja 2011 do 31. decembra
2011.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Zneski na
povzetkih bodo prikazani v evro valuti, s stotini. Na povzetkih so
prikazani tako obdavčljivi kot tudi neobdavčljivi prejemki (21.
člen ZDoh-2).</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Obdavčljivi
viri bodo prikazani pod oznakami:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l14 level1 lfo26;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>1106 Pokojnina
iz obveznega PIZ</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l14 level1 lfo26;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>1107 Nadomestilo
iz obveznega PIZ</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l14 level1 lfo26;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>6200
Priznavalnina</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Neobdavčljivi
viri pa pod oznakami:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l5 level1 lfo27;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>8003
Doživljenjska mesečna renta po Zakonu o žrtvah vojnega
nasilja</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l5 level1 lfo27;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>8017 Invalidnina
po ZPIZ-UPB4 in nadomestilo po ZDVDTP</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l5 level1 lfo27;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>8018 Varstveni
dodatek po ZVarDod</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l5 level1 lfo27;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>8019 Dodatek za
pomoč in postrežbo po ZPIZ-UPB4 in po
ZDVDTP</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l5 level1 lfo27;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>8049 Zamudne
obresti</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Pripominjamo,
da je izplačani znesek letnega dodatka v letu 2011, ki od leta 2005
spada med obdavčljive davčne vire, že vključen v znesek pokojnine
oziroma nadomestila.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Vsak
souživalec družinske pokojnine, katera se mu je obračunavala in
izplačevala v letu 2011 skupno z ostalimi souživalci, je prejel
svoj povzetek obračuna zneskov.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><a href=
"http://www.durs.gov.si/si/aktualno/dohodnina_2011/" target=
"_blank"><span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial;color:windowtext'>Obvestilo
upokojencem v zvezi z dohodnino 2011</span></span></span></a>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt; font-family:Arial;color:windowtext'>je
objavljeno tudi na spletnih straneh DURS.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><b style=
'mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;font-family:Arial;color:windowtext'>Kratka
predstavitev aktivnosti, ki jih bo v zvezi z letnim obračunom
dohodnine za leto 2011 izvedel DURS</span></b></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<h4 style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial'>Informativni izračun
dohodnine</span></span></span></h4>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Zavezanci
bodo na dom po navadni pošti <b style=
'mso-bidi-font-weight: normal'>najpozneje do 15. junija 2012
prejeli informativni izračun dohodnine za leto 2011</b>, ki bo pod
določenimi pogoji štel za <b style=
'mso-bidi-font-weight: normal'>odločbo o odmeri
dohodnine</b>.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Davčni organ
bo informativni izračun dohodnine sestavil na podlagi podatkov iz
uradnih evidenc in podatkov o dohodkih ter vzdrževanih družinskih
članih, ki so jih davčni upravi posredovali izplačevalci kot tudi
podatkov o vzdrževanih družinskih članih, ki so jih do 6. februarja
2012 davčni upravi posredovali zavezanci za
dohodnino.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<h4 style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial'>Kdo ne prejme informativnega
izračuna za dohodnino</span></span></span></h4>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Informativnega
izračuna <b style='mso-bidi-font-weight:normal'>ne bodo prejeli</b>
rezidenti, ki niso zavezanci za dohodnino:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l3 level1 lfo28;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>če njihovi
dohodki, od katerih se plačuje dohodnina, ne presegajo 3.143,57
evrov</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l3 level1 lfo28;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>če njihovi
dohodki, od katerih se plačuje dohodnina, poleg pokojnine, od
katere v skladu z zakonom ni bila odtegnjena ali plačana akontacija
dohodnine in davčni zavezanec pri akontaciji dohodnine ni
uveljavljal posebne olajšave za vzdrževane družinske člane, ne
presegajo 80 evrov.</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Informativnega
izračuna <b style='mso-bidi-font-weight:normal'>ne bodo prejeli</b>
zavezanci za dohodnino:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l26 level1 lfo29;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>če DURS od
izplačevalcev dohodkov ne bo prejel podatkov za odmero dohodnine. V
tem primeru morajo zavezanci napoved vložiti sami, najpozneje do
31. julija 2012. Obrazec je dostopen na vseh davčnih uradih oziroma
izpostavah in na spletni strani DURS.</span></span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<h4 style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial'>Kaj mora zavezanec storiti, ko
prejme informativni izračun</span></span></span></h4>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Naloga
zavezanca po prejemu informativnega
izračuna:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l0 level1 lfo30;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>Zavezanci
pregledajo informativni izračun in
preverijo:</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:35.45pt;mso-list:l0 level2 lfo30;tab-stops:0cm list 72.0pt'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:"Courier New"; mso-bidi-font-family:Arial'>o<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>ali so vpisani
podatki pravilni (osebni podatki, podatki o dohodkih, podatki o
vzdrževanih družinskih članih itn.) oziroma ali se ujemajo s
podatki, s katerimi razpolaga sam,</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:36.0pt;mso-list:l0 level2 lfo30;tab-stops:0cm list 72.0pt'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:"Courier New"; mso-bidi-font-family:Arial'>o<span style='font:7.0pt "Times New Roman"'>                   </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>ali je
informativni izračun dohodnine pravilen.</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l0 level1 lfo30;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>Če se bodo z
informativnim izračunom strinjali, <b style=
'mso-bidi-font-weight:normal'>jim ne bo potrebno storiti
ničesar</b>, saj bo v 15 dneh po vročitvi avtomatično postal
odločba.</span></span></span></p>
<p class="MsoNormal" style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:0cm;mso-list:l0 level1 lfo30;tab-stops:0cm'>
<span style='mso-bookmark: OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><![if !supportLists]><span style=
'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol; mso-bidi-font-family:Arial'>·<span style='font:7.0pt "Times New Roman"'>                    </span></span>
<![endif]><span style='mso-bidi-font-family:Arial'>Če se z
izračunom ne bodo strinjali, lahko v 15 dneh od vročitve podajo
ugovor. V tem primeru bo davčni organ preveril navedbe zavezanca in
na podlagi svojih podatkov in podatkov davčnega zavezanca izdal
odločbo.</span></span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<h4 style=
'margin:0cm;margin-bottom:.0001pt;text-align:justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial'>Odločba o odmeri
dohodnine</span></span></span></h4>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Odločbo o
odmeri dohodnine izda davčni organ v primeru, ko zavezanec sam
vloži napoved za odmero dohodnine ali ko zoper informativni izračun
dohodnine v roku vloži ugovor oziroma dopolnjen informativni
izračun. V teh primerih davčni organ preveri navedbe zavezanca in
na podlagi svojih podatkov in podatkov davčnega zavezanca izda
odločbo. Z dnem vročitve odločbe začneta teči rok za izpolnitev
davčne obveznosti in rok za vložitev pritožbe (15 dni od vročitve
odločbe).</span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p style='text-align:justify;tab-stops:0cm'><span style=
'mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'font-size:12.0pt;font-family:Arial; color:windowtext'>Rok za
izdajo odločbe je 31. oktober 2012.</span></span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;tab-stops:0cm'>
<span style='mso-bookmark:OLE_LINK2'><span style=
'mso-bookmark:OLE_LINK3'><span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;tab-stops:0cm'>
<span style=
'mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.5pt; mso-bidi-font-family:Arial'>Vir: Povzeto po
spletnih straneh ZPIZ [23.02.2012].</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.5pt; mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></i></p>
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