Area: Sociala
Competent authority: MDDSZ, MF, MJU, MZ
EZU URL: .nan
Initiative ID: 30
Initiative accepted and completed: '2012-05-07'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2012-04-18'
Initiative published: '2012-04-18'
Initiative submitted: '2012-04-16'
Response from the competent authority: A tax liability is the obligation of a taxable
  person to pay a tax amount determined by law, under the conditions and in the manner
  laid down by the law on taxation and the law governing the tax procedure. The tax
  liability is discharged by the payment of the tax within the statutory time limit.
  Compliance with the tax obligation may be based on a tax return submitted by the
  taxable person (self-assessment), on a withholding tax return submitted by the payer
  of the income (tax payer) on behalf of the taxable person, or on a tax assessment
  decision issued by the tax authority.Where the tax obligation is assessed by a decision,
  the tax authority shall inform the taxable person of the content of the decision
  by serving it on the taxable person. Service shall be a condition for the legal
  effects to take effect. From the date of service of the decision, the time-limit
  for compliance with the tax obligation and the time-limit for lodging a legal remedy
  (for example, an appeal) starts to run.There are different methods of service. Documents
  are served by post or by electronic means, or they are served by the authority through
  its official person, by a legal or natural person who carries out the service of
  documents in physical form or by electronic means as his/her business. The authority
  shall serve documents by electronic means if the party transmits the application
  for the institution of proceedings by electronic means, if in the course of the
  proceedings the party informs the authority that he wishes to have the documents
  served in a secure electronic mailbox, and in other cases where the authority is
  able to establish with certainty that it has a secure electronic mailbox. It follows
  from the above that the taxpayer always has the possibility to request service by
  electronic means, but the taxpayer must have a secure electronic mailbox.As regards
  the objection concerning the communication between the public authorities and the
  parties and the rule proposed by the objection which would oblige officials to reply,
  we would like to clarify that this rule is already adequately covered by the General
  Administrative Procedure Act as well as by the Tax Procedure Act.
Text file: 30.txt
Title: Compliance with the tax obligation
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=30
