Text file: 9574.txt
author: Ferenc
downvotes: 2
end consideration date: 2018-12-06
id: '9574'
number comments: 6
number views: 2328
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe Ministry of Finance explains\
  \ that the proposal has already been enacted in the Tax Procedure Act (hereinafter\
  \ referred to as \"TPA-2\"). According to Article 97 of the ITA-2, a taxable person\
  \ for whom an overpayment of tax exceeding EUR 10 is established in the accounting\
  \ records shall be reimbursed the overpaid amount ex officio within 30 days from\
  \ the date of service of the decision or the date of submission of the tax return\
  \ from which the overpayment is established. Before the refund is made, the FURS\
  \ shall set off the overpaid tax against other taxes for which the time limit for\
  \ payment has expired, other non-tax monetary obligations recoverable by the tax\
  \ authority and the costs of the proceedings, of which the taxable person shall\
  \ be informed. Any amount not exceeding EUR 10 shall be refunded at the request\
  \ of the taxable person and shall otherwise be counted towards subsequent payments\
  \ of tax liabilities.\nIn accordance with Article 46 of the Income Tax Code, the\
  \ fulfilment of a tax obligation is a fundamental obligation of the taxable person,\
  \ which he must fulfil regardless of his other obligations. Although it is not obligatory\
  \ to send a reminder, the tax authority normally informs taxpayers of the amount\
  \ of unpaid liabilities that are due for payment before starting tax enforcement\
  \ proceedings. The purpose of the reminder is to remind taxable persons to pay their\
  \ outstanding obligations in order to avoid the tax execution procedure and the\
  \ related costs or to adjust their accounts before the execution procedure starts.\
  \ If the taxpayer is already subject to a tax execution procedure, FURS will not\
  \ send a reminder for newly incurred unpaid tax liabilities.\nIn order to better\
  \ inform taxpayers about the accounting situation, the eBookkeeping Card (eKartica)\
  \ service is available to taxpayers via the eTaxes portal, which allows them to\
  \ check the status of outstanding receivables and payables on an ongoing basis and\
  \ to reconcile them with the tax authority in the event of a discrepancy. Further\
  \ information and explanations.\nTaking into account the various options mentioned\
  \ above to facilitate compliance with tax payment obligations, the Ministry of Finance\
  \ considers that the legal regime is appropriate.\n "
response date: 2019-01-21
response due date: null
sent date: 2018-11-15
title: FURS does not control overpaid tax
upvotes: 18
url: https://predlagam.vladi.si/predlog/9574
