Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 139
Initiative accepted and completed: '2013-07-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-06-18'
Initiative published: '2013-06-18'
Initiative submitted: '2013-06-14'
Response from the competent authority: 'With regard to the proposal to pay contributions
  via a perpetual usufruct, we would like to clarify that the tax authority assesses
  different types of taxes on individuals and legal entities in accordance with the
  Tax Act and the Tax Procedure Act. Due to the different nature of taxes (indirect,
  direct, income, property, sales, contributions, withholding, etc.) and the differences
  in when the moment of taxation occurs, the proposal is not feasible without major
  changes to the entire taxation system.The essential new feature is the reduction
  of the number of payment sub-accounts from the previous 3,000 to one payment account
  for each public treasury. Taxable persons pay their tax liabilities into the transitional
  tax sub-accounts (hereinafter PDPs) according to the type of public treasury: PDP
  - State budget, PDP - ZPIZ, PDP - ZZZS and 210 PDP - municipalities.  If the taxable
  person, when making a payment to a particular PDP, enters the general reference
  99996 in the reference of the authorisation number, he/she can pay all the benefits
  of a particular recipient with one payment instruction. In this way, we have reduced
  the number of invoices and the cost of paying tax liabilities. More information
  is available on the Tax Administration''s website, the content of which can be found
  at the following link. A standing order is a credit payment instrument whereby the
  payer authorises his home bank, i.e. the bank which holds his transaction account,
  to settle his or his debtor''s obligations, or obligations of the debtor which are
  repeated at least five times, by debiting his account and crediting his transaction
  or other account with his home bank or another bank. An individual''s obligation
  is settled under predefined conditions and on a specific date or dates within a
  specific period of time. A standing order therefore authorises your bank to settle
  your obligations, provided that the amount of the obligation does not change from
  month to month. It follows from the above that anyone wishing to arrange payment
  of his or her liabilities by standing order should contact the bank, which will
  present the options for paying contributions by standing order. On the basis of
  the proposal, we will examine the feasibility of the proposal to introduce SEPA
  direct debit (SDD) payments in terms of the technological and procedural changes
  required in relation to the benefits it would provide to taxpayers wishing to join
  the system. SEPA direct debit is designed for both one-off payments to a large number
  of payers and for the payment of recurring obligations to a large number of payers.
  The basis for SEPA direct debit is a consent submitted by the payer to the payee,
  on the basis of which the payee sends debit data via its bank to the payer''s bank.
  The payer''s bank receives the information on the consent given by the payer with
  the debit details for the debit of the transaction account (the information on the
  payer''s consent must be repeated for each debit sent).'
Text file: 139.txt
Title: I propose a contribution option for sole traders with a perennial
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=139
