Area: Finance
Competent authority: FURS, MF
EZU URL: .nan
Initiative ID: 1092
Initiative accepted and completed: '2021-01-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-12-22'
Initiative published: '2020-12-22'
Initiative submitted: '2020-12-21'
Response from the competent authority: "Reply from the Ministry of Finance:With regard\
  \ to the petition, we would like to inform you that we have prepared a reply together\
  \ with the Financial Administration of the Republic of Slovenia (hereinafter referred\
  \ to as \"FURS\").FURS often receives various petitions regarding the implementation\
  \ of reminder procedures, and it is easier to clarify the matter if specific information\
  \ about the taxpayer is provided. In view of the above, we conclude that the petition\
  \ was submitted by a business entity.Pursuant to Article 13(1)(3) of the Tax Procedure\
  \ Act (hereinafter referred to as the \"Tax Procedure Act\"), FURS informs taxable\
  \ persons by means of a reminder about the status of their unpaid tax liabilities.\
  \ The issuance of a reminder is not compulsory under the Act and is not a precondition\
  \ for the initiation of tax enforcement. The purpose of the reminder is to inform\
  \ the taxable person of the status of his unpaid tax liabilities, to call for the\
  \ regularisation of any incorrect accounting balances and to remind him to pay the\
  \ outstanding liabilities in order to avoid tax enforcement and the related costs.\
  \ The reminder covers liabilities which are due for payment eight days before the\
  \ reminder is issued and interest on overdue unpaid liabilities calculated up to\
  \ and including the date of issue of the reminder. Given the large number of reminders\
  \ issued, FURS cannot provide the additional service of sending one additional notification\
  \ to taxable persons who pay regularly and have not responded to the reminder before\
  \ issuing a tax enforcement order, in addition to notifying them of the amounts\
  \ due on the basis of the return or decision and the reminder sent. Despite the\
  \ possible issuance of another reminder to the taxable person, no response is expected.\
  \ Therefore, FURS proposes that taxable persons should consistently use the communication\
  \ channels available to them after receiving a reminder, which are available at\
  \ the link describing the business event of receiving the reminder: Reminder | FINAN\u010C\
  NA UPRAVA REPUBLIC SLOVENIJE (gov.si). The wording on the reminder attempts to anticipate\
  \ all the situations that may arise in the course of payment, including the fact\
  \ that the taxable person pays the liability mentioned on the reminder on the very\
  \ day on which the reminder is issued to him/her. Indeed, the text of the reminder\
  \ states that the reminder is deemed to be of no effect if the obligations have\
  \ already been settled in the meantime. However, due to the order of closing of\
  \ receivables in the tax accounting, which is established by law and sometimes contradicts\
  \ the assumptions of the taxpayer, it is advisable to check this in the eCard on\
  \ eTaxes or contact FURS after receiving the reminder, even if it is assumed that\
  \ a certain liability has been paid.At the beginning of December 2020, the method\
  \ of reminders was also changed, so that taxpayers against whom a tax enforcement\
  \ procedure has already been initiated also receive a reminder for newly incurred\
  \ liabilities. In this context, the following text has been added to the reminder:\
  \ \"This reminder may not include some amounts of outstanding unpaid liabilities\
  \ from previous periods, so we urge you to check the status of all your outstanding\
  \ liabilities before making a payment. Users of the eTaxes portal and the eTaxes\
  \ mobile app can check the balance of the debt on the taxpayer's bookkeeping card\
  \ (view eCardO).\" However, the petition states that the taxpayer is a regular payer\
  \ and has never been a debtor, so it is not a situation of having no outstanding\
  \ liabilities from a previous period.Business entities (legal entities, sole proprietors\
  \ and self-employed individuals) are obliged to use the eTaxes web portal under\
  \ ZDAVP-2, and they also have the option to use the eTaxes mobile app, both of which\
  \ allow for an immediate view of the taxpayer's accounting status. eTaxes mobile\
  \ app is also available to the taxpayer, and the taxpayer's accounting status can\
  \ be viewed immediately. In order to make taxpayers as aware as possible of the\
  \ status of their receivables and payables, FURS has introduced the eKartica service,\
  \ which allows each taxpayer to check the status of open receivables and payables\
  \ on an ongoing basis. This website also provides all the detailed information and\
  \ explanations that taxable persons need to consult their accounting data. It is\
  \ therefore almost incomprehensible that a business entity has been issued with\
  \ an enforcement order that it was not expecting.Based on all the above, it is therefore\
  \ not possible to determine which situation has arisen for a particular taxable\
  \ person that has been issued with an enforcement order that it was not expecting\
  \ and which the FURS could have improved as part of its services.In the event of\
  \ difficulties in complying with tax obligations, business entities may apply for\
  \ an instalment payment or deferral of taxes relating to the performance of their\
  \ business. More information on tax instalments and other payment benefits under\
  \ ZDAVP-2 is also available on the FURS website: https://www.fu.gov.si/placevanje_in_izvrsba/podrocja/odpisi_odlogi_in_obrocno_placevanje/\
  \ andhttps://www.fu.gov.si/poslovni_dogodki_podjetja/placilo_na_obroke/."
Text file: 1092.txt
Title: Notification of forced, unjustified recoveries
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1092
