Hello.
 
I suggest that the Ministry of Finance and the Slovenian Public Payments Administration (UJP) automatically deduct income tax and remit it to the tax administration when interest is paid on bonds (e.g. RS54) for individuals, rather than sending us a notification of the interest payment, requiring the recipients of the interest to submit income tax returns (every 3 months) and then issuing a decision under which the income tax is payable. In my view, this is a typical bureaucratic "creation of administrative needs" between departments within the Ministry. All dividend payers, including the SOD, deduct and remit income tax or interest to the tax office at the time of payment.