Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 267
Initiative accepted and completed: '2014-01-06'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-12-13'
Initiative published: '2013-12-13'
Initiative submitted: '2013-12-13'
Response from the competent authority: 'Reply from the Ministry of Finance, Tax Administration
  of the Republic of Slovenia: In relation to the issues raised, please find below
  our reply. The purpose of the reminder is to alert the taxpayer that he/she has
  unpaid liabilities in the books of DURS which have expired. The debtor is given
  another opportunity to voluntarily settle his overdue obligations and thus avoid
  the costs of tax enforcement and the consequences of initiating a tax enforcement
  procedure (blocking of the transaction account, loss of credit rating, further charging
  of interest for late payment, etc.). If the taxable person is not the debtor, the
  reminder is an invitation to the taxable person to start reconciling his/her receivables
  and liabilities with the data from the DURS accounting records, as the reminder
  sent may be the result of errors made in the process of establishing or paying the
  tax liability, either by the DURS or by the taxable person. The basic business rule
  for issuing a reminder is that the taxable person has outstanding, unpaid taxes
  and contributions. A rule or tolerance for reminders is built into the system. This
  means that a certain number of days are allowed to pass after the due date so that
  payments made on the due date are also entered in the accounts of the DURS. If the
  debtor pays after the expiry of the set reminder tolerance, he is treated as a defaulter
  in the system. Please note that in order to keep taxable persons better informed
  about the status of their receivables and payables, DURS has introduced the eCard
  service, which can be found at the following link: http://edavki.durs.si/OpenPortal/Pages/StartPage/StartPage.aspx.
  This service enables every taxable person who is identified as an eTax user to access
  the eCard and thus to check the accounting situation on an ongoing basis. This website
  also provides all the necessary information and explanations to consult the accounting
  data. The application also allows for the calculation of interest on late payment,
  since if the debtor is liable for payment of an obligation following a reminder,
  he must also pay interest on late payment up to the date of payment.'
Text file: 267.txt
Title: Issuing reminders
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=267
