Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 17
Initiative accepted and completed: '2012-02-01'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2012-01-09'
Initiative published: '2012-01-09'
Initiative submitted: '2012-01-05'
Response from the competent authority: Concerning the administrative relief petition
  (petition No 17 of 3.1. 2012), received by the Ministry of Finance via the "minus
  25%" portal of the Ministry of Finance, concerning the amendment of the Rules on
  the implementation of the Tax Procedure Act to abolish the latest amendment which,
  among other things, lowers the limit for cash payments between business entities
  from EUR 420 to EUR 50, as it is considered to cause a lot of additional work and
  costs for business entities, especially small ones, and as this burden is disproportionate
  to the potential benefits, we would like to provide the following clarifications.The
  general obligation to transfer payments and receipts to transaction accounts arises
  from Article 36(1) of the VAT Code. Article 36 of the Tax Procedure Act (Official
  Gazette of the RS, no. 13/11 - Official consolidated text, hereinafter referred
  to as "ZDAVP-2"), according to which, for tax purposes, legal and other persons,
  sole proprietors, self-employed individuals, administrative and other state bodies,
  bodies of self-governing local authorities and holders of public powers are obliged
  to transfer payments for goods and services supplied and other payments to recipients
  to the recipients' transaction accounts opened with payment service providers, except
  where the payments are for smaller amounts or where records of such payments are
  otherwise provided. The purpose of that Article is thus to restrict cash movements
  which may result in tax evasion or even tax avoidance. The cases in which the above-mentioned
  payments do not have to be deposited in transaction accounts are specified in Part
  3A of the Regulations.Article 37(3) of ZDTP-2 stipulates that entities registered
  in the Business Register of Slovenia must have a transaction account with a payment
  service provider. In the case of sole proprietors, the latter must have a separate
  transaction account for purposes related to the performance of their activity.It
  follows from the foregoing that, in accordance with the tax legislation, i.e. for
  tax purposes, every entity entered in the Business Register of Slovenia must have
  a transaction account and must conduct its business through it. The amendment of
  the Regulations is thus aimed at the effective performance of the tasks of the tax
  authority, in particular tax control and tax enforcement, preventing tax evasion
  and social security contributions, preventing tax evasion, the grey economy and
  black economy, thereby ensuring payment discipline and improving competitiveness.We
  also cannot agree with the author of the initiative that the restriction on cash
  transactions is a measure which constitutes an administrative obstacle. In our view,
  the new regulation does not imply more administration for business entities due
  to the increased volume of records and entries, since dealing with cash and its
  proper or correct administration (cash receipts, cash payments) means more entries
  in the books and records, and therefore, as the author of the initiative states,
  more additional work and related costs.
Text file: 17.txt
Title: Amendment of the Rules on the implementation of the Tax Procedure Act
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=17
