Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 103
Initiative accepted and completed: '2013-07-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-04-24'
Initiative published: '2013-03-20'
Initiative submitted: '2013-03-20'
Response from the competent authority: "Ministry of Finance's reply to the petition:\
  \ With regard to the specific initiative for administrative relief or simplification\
  \ of the procedures for mutual repayment of tax liabilities, we reply that if all\
  \ payment instructions are duly completed, the DURS carries out daily offsets within\
  \ each contractual account - tax type and each cashier of the recipient of the funds,\
  \ for all those payments that are due for payment and the general reference SI19\
  \ D\u0160-99996 is indicated in the payment, which allows the taxpayer to settle\
  \ all his tax liabilities with one payment order. When the taxable person makes\
  \ a payment with a reference for a specific type of tax, the payment is not transferred\
  \ to other tax accounts, except at the request of the taxable person. Offsets shall\
  \ also always be carried out before the refund of tax liabilities, if the taxable\
  \ person has outstanding liabilities to the DURS, before the issue of the certificate\
  \ and when arranging the bookkeeping card (cancellations, unbundling, rebooking,\
  \ etc.), whereby offsetting shall be carried out within the transitional tax sub-account\
  \ and between transitional tax sub-accounts, subject to the limitations laid down\
  \ in Article 93(5) of the Tax Code, Article 93(5) of the Tax Code, which stipulates\
  \ that overpayments on account of a particular type of contribution may only be\
  \ taken into account for the purpose of repaying the same types of liability."
Text file: 103.txt
Title: Enforcements by DURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=103
