Area: Finance
Competent authority: MNZ
EZU URL: .nan
Initiative ID: 131
Initiative accepted and completed: '2013-06-18'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-06-18'
Initiative published: '2013-06-18'
Initiative submitted: '2013-06-05'
Response from the competent authority: 'Reply from the Ministry of the Interior: before
  the change to the tax simplification system, a taxpayer (e.g. a sole trader employing
  workers) had to pay levies into more than ten different tax sub-accounts in order
  to meet his/her monthly tax obligations. For each individual levy, a payment order
  had to be completed and a fee paid to the bank. These costs were disproportionately
  high for micro, small and medium-sized enterprises compared to their tax liability.As
  of 1 October 2011, a new way of paying taxes, contributions, other compulsory levies
  and public revenue entered into force. The new model of payment of taxes, contributions
  and other compulsory public revenues is based on the amendments to the Regulation
  on sub-accounts and the method of payment of compulsory levies and other public
  revenues (Official Gazette of the RS, No 138/2006, as amended by Official Gazette
  of the RS, No 103/2010, 48/2011, 51/2011), in which the sub-accounts are dedicated
  to taxpayers for the payment of taxes, which are published in Group A of the above
  mentioned Regulation. The new model introduces new transitional tax sub-accounts
  (TSAs) in Group A, according to the PFIs, namely:1. transitional tax sub-account
  for the State sub-account2. transitional tax sub-account for the ZPIZ3. transitional
  tax sub-account for the ZZZS 4. transitional tax sub-account for the ZZZS 4.    210
  transitional tax sub-accounts for municipalities On the basis of the Uniform Methodology
  for Measuring Administrative Costs (EMMAS), an assessment of the savings of simplifying
  the system of payment of taxes and other compulsory duties by reducing the number
  of sub-accounts was made, which showed the following savings: - for taxpayers (micro-enterprises)
  3.935.647,90 EUR in administrative burdens at annual level - for small, medium and
  large enterprises 1.165.597,30 EUR in administrative burdens at annual level - TOTAL
  SAVINGS are estimated at 5.101.EUR 207.04 annual administrative burden The simplification
  of the system of payment of taxes and other compulsory duties has reduced the number
  of payment orders and the number of sub-accounts to which taxpayers pay their liabilities,
  resulting in less time and lower payment costs for businesses. Total savings of
  EUR 5 101 207.04 in administrative burden are estimated at an annual level. A full
  analysis of the simplification of the tax payment system is available on the STOPbirokraciji.si
  web portal.si) is dedicated to all entrepreneurs and citizens who, either in the
  business process or in their everyday life, come into contact with administrative
  procedures, are faced with obligations they have to fulfil in order to comply with
  the requirements of the legislation, and where it is possible to get actively involved
  by providing comments, opinions and suggestions for removing legislative obstacles.  The
  communication channel is available at the following link (http://www.stopbirokraciji.si/oddajte-predlog-komentar/).'
Text file: 131.txt
Title: Paying contributions into different accounts
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=131
