Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 1016
Initiative accepted and completed: '2020-04-24'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-04-14'
Initiative published: '2020-04-14'
Initiative submitted: '2020-04-14'
Response from the competent authority: "Reply from the Ministry of Finance:With regard\
  \ to your petition, we would like to start by explaining that the Financial Administration\
  \ of the Republic of Slovenia (hereinafter referred to as the \"FURS\") has noticed\
  \ the practice of sole traders and small limited liability companies combining their\
  \ liabilities for income tax and social security contributions into a single payment,\
  \ which is made on 20 April 2012. The Ministry of Finance and the FURS are examining\
  \ the possibility of amending the legislation in order to align the deadline for\
  \ payment of the income tax advance, which is determined on the basis of the business\
  \ income tax return, with the deadline for payment of the social security contributions.\
  \ This would also remove some of the problems associated with late payment. In particular,\
  \ this is the case if the taxpayer pays obligations with different payment deadlines.We\
  \ explain below the issue of how to calculate interest on late payment and the possibility\
  \ for the taxpayer to calculate interest on late payment.The closure of receivables\
  \ in the tax accounts is an act which allows the amount and type of compulsory levy\
  \ payable to a particular public treasury to be determined in accordance with the\
  \ rules on closure under Article 93 of the Tax Procedure Act (hereinafter referred\
  \ to as 'TPA-2')[1].Article 93 of the Tax Code-2 provides that if a taxable person\
  \ pays several types of taxes[2] and related duties[3] to the tax authority and\
  \ the amount paid is not sufficient to repay all types of taxes and related duties,\
  \ the payment shall be made in order of the tax indicated by the taxable person\
  \ on the payment instrument, in the order of the earlier liability for that type\
  \ of tax, followed by other taxes, in the order of the maturity of each type of\
  \ tax. Where taxes fall due at the same time, the order of payment shall be determined\
  \ by the taxable person. However, if the taxable person does not determine the order\
  \ of payment, the order of payment shall be determined by the tax authority, taking\
  \ into account that the obligations whose fulfilment is less secured shall be settled\
  \ first. If the amount collected is insufficient to repay each type of tax and the\
  \ corresponding duties, the tax and the corresponding duties shall be paid in the\
  \ following order: the costs of the tax collection procedure, interest, tax, penalties\
  \ and fines and the costs of that procedure. In the tax enforcement procedure, the\
  \ taxpayer cannot influence the order of payment of the tax.Article 93 of the ITA-2\
  \ thus determines the order of payment of the tax and related duties if the amount\
  \ paid by the taxpayer is insufficient to pay several types of taxes and related\
  \ duties. The taxpayer may indicate on the payment instrument the type of tax he\
  \ is settling, but in doing so he cannot determine the order of payment of this\
  \ selected type of tax. According to an express provision of the law, in this case,\
  \ the payment shall settle the selected type of tax in the order of the previous\
  \ liability for that type of tax. This means that the choice relates only to the\
  \ type of tax and not to the order of payment of the selected type of tax, as the\
  \ earlier - older - liabilities are always settled.Tax accounting differs from the\
  \ accounting kept by, for example, an electricity supplier. With the exception of\
  \ enforcement payments and instalment payments, the tax authority does not close\
  \ receivables according to the individual enforcement order, but in the order of\
  \ the age of the receivables for one type of tax, as this reduces the risk of the\
  \ receivables becoming time-barred. In the case of a payment, interest on arrears\
  \ is calculated and closed first, and then the principal, in the process of closure.\
  \ Both can lead to discrepancies between the intention of the tax payer, who is\
  \ not aware of the rule of Article 93 of the ITA-2, and the conduct of the tax authority\
  \ in the debt closure procedure. E.g. the taxpayer \"wanted\" to settle the May\
  \ 2019 return and the amount of the payment actually corresponded to the amount\
  \ of this receivable. However, as he did not settle the April 2019 return for the\
  \ same type of tax and interest on late payment accrued, the tax authority closed\
  \ this interest and part of the principal of the April 2019 return, while the May\
  \ 2019 return remained open.If we limit ourselves to the highlighted case of the\
  \ initiative, where the amount of the taxable person's payment is insufficient to\
  \ repay the entire liability (the amount under the enforcement order and the default\
  \ interest under that enforcement order), the tax accounting system, upon receipt\
  \ of the payment, first calculates and repays the default interest and then the\
  \ tax under the enforcement order. After the closure has been completed, the taxpayer\
  \ does not owe default interest, but owes the balance of the liability representing\
  \ the principal (income tax advance or contribution assessment). If the debt is\
  \ included in a reminder, the reminder indicates that the amount owed is the amount\
  \ due under the assessment, not default interest.It is not possible to add default\
  \ interest amounts for previous assessments to future assessments, as the accounting\
  \ balances change daily due to payments, set-offs and executions occurring on a\
  \ daily basis. If part of a return remains outstanding, late payment interest cannot\
  \ be calculated correctly until payment is received.FURS offers taxpayers a number\
  \ of options to prevent late payment or to specify the amount of late payment interest\
  \ they must pay if they are late. There are several ways to know the amount of interest\
  \ accrued, but the easiest way is to use the pre-populated payment order on the\
  \ eCardO in eTaxes, which allows you to calculate the interest due on the desired\
  \ future payment date.The following are the options available to the taxpayer for\
  \ calculating interest on late payments:Using the pre-filled payment order on the\
  \ eCardO in eTaxesThe taxpayer can keep track of the status of his receivables and\
  \ payables from the FURS on his e-bookkeeping card in eTaxes. The eCardO shows the\
  \ balance of open items on tax and contribution receivables and payables.After entering\
  \ the taxpayer's eCardO, the \"Interest to date\" field must be filled in and by\
  \ clicking on \"Get new data\" the latest balance of open items is obtained. As\
  \ on the date of the card balance check not all the interest on the card is already\
  \ recorded in the accounting records, the date on which the taxable person will\
  \ settle the liabilities together with the interest on arrears must be entered.\
  \ It is possible to enter the current date or a future date. It is possible to prepare\
  \ payment instructions for all the taxable person's overdue liabilities in total\
  \ or for individual liabilities (marked with a tick) for which he wishes to prepare\
  \ a payment instruction.Clicking on the button 'Prepare payment instructions for\
  \ marked' will display a list of prepared payment instructions, which will be created\
  \ by a further click on the button 'Prepare UPN'. The prepared UPN order contains\
  \ a QR code that can be downloaded to the mobile payment application or printed\
  \ and used to pay the liability.Pre-due notification via mobile eTaxesIn 2019, in\
  \ addition to written reminders via eTaxes and post, FURS started notifying taxpayers\
  \ who are users of the mobile eTaxes application of the expiry of the tax deadline\
  \ shortly before the due date, as well as of unpaid and unaccrued social security\
  \ contributions. eTaxes mobile application users can also receive a reminder shortly\
  \ before the due date of the payment. The notifications of the expiry of the deadline\
  \ for payment of certain taxes via the eTaxes mobile application are intended for\
  \ natural persons, but in 2020 it is planned to use this application for legal entities\
  \ as well.Use of the calculatorLate interest can be calculated using the informative\
  \ interest calculator published on the website of the Financial Administration of\
  \ the Republic of Slovenia: http://www.fu.gov.si, at the following link: E-STORITVE\
  \ - Tools and programmes - Informative interest calculator - Calculation of late\
  \ interest (96. Inclusion of default interest in a reminder received via eTaxes\
  \ or post.Each reminder sent by FURS in writing via eTaxes or post contains a calculation\
  \ of default interest up to the date of issue of the reminder.With regard to the\
  \ petitioner's argument regarding the FURS having a better overview of all default\
  \ interest paid, we would like to clarify that FURS has a good overview of default\
  \ interest, as it is available to it at all times.\r\n[1] Official Journal of the\
  \ RS, No 13/11 - Officially consolidated text, 32/12, 94/12, 101/13 - ZDavNepr,\
  \ 111/13, 22/14 - Decree of the US, 25/14 - ZFU, 40/14 - ZIN-B, 90/14, 91/15, 63/16,\
  \ 69/17, 13/18-ZJF-H, 36/19 and 66/19.[2] According to ZDAVP-2, a tax is any monetary\
  \ revenue of the State budget, the budget of the European Union or the budget of\
  \ a self-governing local community which does not constitute payment for a service\
  \ rendered or goods supplied and is payable solely on the basis of the laws on taxation\
  \ or the regulations of self-governing local communities issued on the basis of\
  \ the laws on taxation. Unless otherwise provided by this Law, the provisions of\
  \ this Law relating to tax shall also apply to import and export duties prescribed\
  \ by European Union regulations; contributions to compulsory pension and invalidity\
  \ insurance, contributions to compulsory sickness insurance, contributions to employment\
  \ and contributions to parental care imposed in accordance with the law; refunds,\
  \ intervention and other measures which are wholly or partly a system of financing\
  \ by the European Agricultural Guarantee Fund, including amounts collected in respect\
  \ of such measures.[3] The VAT-2 provides that interest, costs of tax collection\
  \ proceedings, fines and penalties, and costs of offence proceedings levied or imposed\
  \ by the tax authority are related charges which are considered as tax, unless otherwise\
  \ provided by law."
Text file: 1016.txt
Title: Balance due or interest on social security contributions for s.p. and ltd.
  in the e-Taxes app
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1016
