TFL Vsebine / Revija SIR*IUS

Preparation of development program for R&D tax allowance purposes and challenges in the event of tax audit

Trenutno veljavni Zakon o davku od dohodkov pravnih oseb (ZDDPO-2) predvideva možnost uveljavljanja davčne olajšave za vlaganja v raziskave in razvoj v višini 100-% zneska stroškov, ki predstavljajo vlaganja v raziskave in razvoj, in vključuje tako stroške v povezavi z notranjo kot tudi zunanjo raziskovalno-razvojno dejavnostjo. Kot posledica ugodne ureditve področja je obseg uveljavljanih davčnih olajšav v preteklih letih precej narasel, obenem pa ni zaznati enako izrazitega povečanja gospodarske učinkovitosti družb. Pomanjkljiva ureditev v nacionalni zakonodaji in sklicevanje na mednarodne priročnike zavezancem povzročata težave, tako v zvezi z samim uveljavljanjem kot tudi v kasnejših primerih davčnega nadzora tega področja.

The Corporate Income Tax Act (ZDDPO-2) currently in force allows claiming the R&D allowance of 100 % of the amount of expenses that relate to research and development and includes costs related to internal and external R&D. As a result of the favourable regulation, the scope of the claimed tax allowances has increased significantly over the past years; however, at the same time no significant increase in the economic efficiency in companies has been established. The lack of regulation in national law and referencing to international manuals create problems for taxpayers, when claiming the R&D allowances, and in the event of tax audits.