On 15 May 2013, a proposal was made to abolish or amend the financial services tax on insurance agency companies and agents.
The response of the ministries was clear. You can find it in the link below.
predlagam.vladi.si/webroot/idea/view/4632/null/answers
I am still interested in the following matter.RELIGIOUS TAXATION
I would like the Ministry to answer me whether the tax is payable in the specific case I am going to mention. Is there chain taxation in the specific case?
 
I PROPOSE to WITHDRAW the payment of tax to agents and sub-contractors who are third or fourth in line to pay the DFS where there is double or triple, that is to say, chain taxation of the same income or commissions.
 
I give a concrete example of chain taxation and the payment of tax on the same income.
Let us first look at the contractual relationship.
INSURANCE COMPANY (IC) -- INSURANCE COMPANY (IC) has a contract with the insurance company (1st payment of the FTT) -- INSURANCE REPRESENTATIVE (S.P.) has a contract with the IC (2nd payment of the FTT) -- COMPANY COOPERATOR has a contract with the agent of the S.P. (3rd payment of the FTT)
The insurance agent (s.p.) has performed a service for the insurance company ( say insuring a car) and will be paid a fee or commission for doing so. The agent (s.p.) has a contract with an agency (ltd.). The agency gets a commission from the insurance company and pays 6.5% tax (first tax payment). So the agent gets a commission from the agency and pays 6.5% (second tax payment). But if the insurance agent also had an employee who does work for him on a subcontract basis, the employee would pay 6.5% tax when he gets a remittance from the agent (third tax payment). 6.5% (third tax payment). 6.5% tax on the remittance from the agency (second).
In concrete cases there is 2x or 3x taxation of the same income.
It is necessary to abolish the tax payment or modify it in the sense that the 6.5% tax is paid only 1x on the same income or commission arising from the same transaction. In this particular case, only the agency.
Please also explain the specific case of taxation.
Are we agents who are third in line to be paid (i.e. 3x tax is paid on the same service or commission) liable to pay tax?